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Postgraduate Diploma (PG-D) in South African Tax Law – Validation to be finalised (Middlesex University)

The PG-D is the pre-emptive programme for any professional wanting to fulfil a full-time career in the field of South African Tax Law.  

The central aim of this programme, which consists of 3 stages, is to provide a comprehensive grounding in all aspects of South African Tax Law.  South African Tax Law is the study and practice that centres on the application of taxes and tax law in South Africa to individuals, businesses and government agencies. The purpose of this qualification is to enable qualifying learners to identify and analyse contemporary developments in the various fields of Taxation and to become tax experts as required by the South African Revenue Services, the National Treasury or trade and industry at large.

Stages 1 and 2 contain 2 modules each, which address the important issues within the sector, drawing out key points to ensure you gain a thorough understanding of the topics before completing the final exam.

With this programme candidates will:

  • Expand your skills and gain knowledge in an area of considerable commercial interest which will enhance your employability potential in this area
  • Develop an in-depth and practical understanding of South African Tax Law
  • Examine the latest policy developments and tax treatment of a complex taxation system that exists in South Africa
  • Undertake a flexible, alternative study solution to a traditional on-campus programme, tailor-made for working professionals and studied 100% ONLINE
  • Improve your career prospects by gaining a high-level qualification without compromising your work commitments and gain the professional skills and practical experience that businesses are looking for today

The PG-D is competed over two full academic years and contains the following 2 Stages:

Stage 1, Module 1

Students who have already completed this module in the PG-C are not required to complete it again.

The main aim of this module is to introduce the student of South African Tax Law through exploring the general principles of Gross Income and Deduction.

Case law will be used to further explore accrual, gross income, deductions and incurred 

expenditure.

Lastly, the aim is to detail the employee tax system, exploring fringe benefits and analysis of remuneration.

Stage 1, Module 2

Students who have already completed this module in the PG-C are not required to complete it again.

The main aim of this module is to introduce the student to a South African Tax Law and how it relates to companies.  By now the student will have a good understanding of how to read and interpret case law, but this module further expands on this skill.  The ability to read and interpret the law is also further expanded and the student delves deeper into the Income Tax Act, but also the newer Tax Administration Act (TAA), which is an important piece of legislation for the interaction between the South African Revenue Service the Taxpayer.

The module also unpacks the general principles relating to the source of income tax.  The TAA is further unpacked in the analysis of special capital deductions.

And the last aim is to unpack the VAT Act and VAT system that operates in South Africa

Stage 2, Module 1

The student who progresses from Stage 1, now has a basic understanding of South African Tax Law.  The main aim of this module is to extrapolate South African Tax LAw in more detail with particular attention to:

  • Full analysis of the concept of capital receipts, with identifying and understanding relevant case law
  • Understanding the distinction between capital receipts and receipts on revenue
  • A comprehensive look at Capital Gains Tax, including the tax treatment of CGT, the core components of CGT.
  • Understanding the function of CGT and fully unpacking schedule 8 to the Income Tax Act.
  • Unpacking the Common Law Doctrine, its application, as well as the role of competency of simulation.
  • The module is concluded with modern developments within the tax system.

Stage 2, Module 2

  • In this module Dividends Tax and Donation Tax are unpacked through the analysis of the relevant sections within the Income Tax Act.
  • Another important aspect that is considered in the broader tax system is general anti-avoidance, which is dealt with in-depth.
  • International Tax and trusts within the context of South African Tax Law is also addressed in detail. And to close the module as well as the PG-D portion of the programme, Financial Instruments are covered, with a thorough analysis of the Income Tax Act relating to financial instruments.

Who will benefit from this programme?

This programme has been designed for individuals seeking to develop an in-depth and practical understanding of South African Tax Law.  The typical audience will consist of in-house tax specialists, tax practitioners in private practice, revenue authorities, government officials, economists and lawyers.

People who would most benefit from this programme are:

  • CFO’s
  • Financial Directors
  • Financial Managers
  • Accountants
  • Tax Accountants
  • Tax Layers
  • Group Tax Managers
  • Tax Managers
  • Corporate Financial Consultants/ Advisors
  • Entry to mid-level tax employees at MNE’s or Revenue Services
  • Revenue Service Officials
  • In house tax specialists of MNEs; 
  • Head of Tax
  • Group Tax Manager
  • Tax Director
  • Head of Corporate Tax
  • Tax Manager
  • Head of Group Taxation
  • Tax Partner
  • Senior Tax Consultant
  • Partner

Progression Path

By successfully completing all the assessments in modules 1 to 4 the candidate has the to opportunity complete Stage 3 to obtain a Masters (MSc) in International Taxation.

Next Intake

The next intake will take place after final validation by Middlesex University.  It is anticipated to be in the second quarter of 2022.

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