Course in Value-Added Tax


The objective of the course was designed to teach students the principles of Value-Added Tax in a practical way. It covers the entire field of VAT and concentrates on the calculation and recording of VAT transactions.

Who should enrol for this course?

The course is suitable for:

  • Employees of SARS
  • People in smaller businesses with a more formal business structure such as a close corporation or company
  • Persons involved in VAT audits and investigations
  • Persons involved in VAT matters in public practice
  • Persons who want to further their studies in the field of taxation

Duration of the course

One (1) year.

Registration requirements

A senior certificate or equivalent qualification or appropriate experience in Income Tax and Value-Added Tax.


The course commences in March 2019. Registrations should be received by 22 February 2019.

Credits/Standard of the course

NQF level 6

24 Credits

Study Guide 1 


General background on VAT

The VAT Act

Accounting basis

Registration and tax periods

Types of supply

Taxable supplies

Exempt supplies

Goods imported and imported services

Tax invoices and other documentation

The VAT return

Study Guide 2

Input tax

Deemed supplies

Time and value of supply

Adjustments for change in use


Supply of a going concern


The VAT return

Study Guide 3

Fixed property transactions

Deceased estates

Insolvent estates and VAT

The agricultural sector

Financial services

Tax Administration Act

Objection and appeal, tax liability, payment and recovery of Tax

Penalties, interest and other sanctions, planning considerations &Transitional rules