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WPCS 2.1.5
Tuition Fees:$2,302 /year
Applications Begin:1 April 2021
Final Award:Masters in Tax Law
Start Date:January 2022
Academic Unit:Faculty of Law
Campus:Auckland Park Kingsway Campus
Application Deadline: 30 September 2021
Programme Overview

Tax laws have become increasingly complex in the last century. More and more anti-avoidance measures have recently been introduced to curb the effectiveness of tax avoidance structures, thus increasing the volumes of tax provisions applicable to day-to-day commercial transactions.

The Master’s in Tax Law is a structured qualification intended to provide candidates with an in-depth understanding of the tax core as well as developing tax laws in South Africa and in the international community.

Curriculum

The minimum duration for this degree is two years and it is offered on a part-time basis. Classes or seminars in the taught modules are presented in the evenings on weekdays from 18h00 to 20h00 (one seminar per week per module).
This qualification consists of a minor dissertation on a Tax Law topic together with the following three taught modules:

TAX LAW: BASIC PRINCIPLES
Topics that will be covered include: an introduction to Tax Law and tax concepts, an overview of the South African tax system and the Income Tax Act 58 of 1962, an analysis of the general principles of determining taxable income entailing gross income, exemptions, allowable deductions and assessed losses, an introduction to the tax treatment of capital allowances and deductibility of assessed losses; an in-depth analysis of the tax principles applicable to trading stock; a detailed analysis of the taxation of companies, specifically taxation of dividends and corporate reorganisation transactions; an overview of tax rules applicable to special entities, such as partnerships, trusts, small businesses and micro businesses, and an analysis of the Eighth Schedule to the Income Tax Act on the taxation of capital gains.

INTERNATIONAL TAX
Topics that will be covered include basic principles of international tax, countries’ jurisdiction to tax – source and residence bases of taxation, taxation of individuals and foreign nationals in South Africa, taxation of companies and dividends, tax implications of cross border financing, withholding taxes on dividends, interest, service fees and royalties, double taxation agreements, taxation of foreign exchange gains and losses, controlled foreign company legislation as well as transfer pricing and thin capitalization. The module will also explore international tax avoidance and the international anti-avoidance initiatives such as the OECD’s Base Erosion and Profit Shifting (“BEPS”) initiative.
INDIRECT TAXES AND TAX ADMINISTRATION (SECOND SEMESTER 2020)
This module is intended to fill the gap experienced by tax lawyers and practitioners who, while studying tax, tend to concentrate on the major aspects of tax such as income tax and international tax and devote less attention to aspects such as tax administration and various transaction taxes. As a result this module covers specific taxes that have an impact on commercial transactions by individuals and corporates. This module will cover the following taxes: donations tax, securities transfer tax, value-added tax, employees taxes as well as the logistics of the provisional taxes. The topic of tax administration will be covered through an in-depth exploration and analysis of the Tax Administration Act 28 of 2011.
Admission Requirements

In general, as a minimum admission requirement, students must have attained an average of 65% for the law subjects in their LLB degree. Admission is highly competitive and, if you are admitted, you will be amongst a select group of the best students who have applied.

Application Process
Application Fees for South African Students: $12
Application Fees for International Students: $12

Online Application
Please note the following:
– No application fee will be charged for online applications.
– If you have previously applied and have a UJ student number, please call the UJ Call Centre (011 559 4555) to ensure that your cell number and email address are captured on our student database. This will ensure that you receive a PIN number to complete the online application process.
An applicant must go to www.uj.ac.za/Applyand select ‘Apply’.

Paper Application
Step 1: Select your qualification study choices 1 and 2. (Ensure you meet the admission requirements as set out in this prospectus.)
Step 2: Complete the academic application form with a payment of R200 for a paper application (no payment required for online application).
Step 3: Once you have submitted your application, please allow three weeks before checking on the status of your application. If your application meets the necessary requirements and there is space in your selected programme, you will be informed on whether your application has been successful or not. Please note that all official communication will be sent via email. You may also go to the UJ website to check your application status using your ID or student number.
It takes approximately 4 -6 weeks for an online application to be processed and 6 -8 weeks for paper based applications to be processed.
After the above mentioned time-frame you may check your application status using the following link: http://www.uj.ac.za/studyatUJ/sec/Pages/Check-Application-Status.aspx

International Students
International applicants follow the same application process as national applicants

Tuition Fees Details
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Tuition Fees for South African Students: $2,302
Tuition Fees for International Students: $2,485

*The normal Tuition Fees for South African Students in the Faculty of Law ranges from R38,176 to R43,836

35% of the tuition fees need to be paid by April, and 100% by July.

All students must pay at least R3,870 before they begin their studies. Students residing on campus will need to pay at least R6,470.

*In addition to normal tuition fees, students from the Southern African Development Community (SADC) member countries and other African Countries pay a non-refundable ICT levy, registration fee plus non-refundable international levy of R2000.

*In addition to normal tuition fees, students from the rest of the world pay a non-refundable ICT levy, registration fee plus non-refundable international levy of R17000

International Levy Amount:
SADC & Africa – R2,000
Rest of the World – R17,000

ICT Levy – R430
Registration Fee – R610

The SADC member countries are Angola, Botswana, Democratic Republic of Congo, Lesotho, Madagascar, Malawi, Mauritius, Mozambique, Namibia, Seychelles, Swaziland, Tanzania, Zambia and Zimbabwe.

For International Students:
***International Student Tuition Fees = Normal Tuition Fee (R38,176) + International Levy (R2,000) + ICT Levy (R430) +Registration Fee (R610) = R41,216
-An upfront payment of 30% of tuition fees should be paid at registration.
-35% of the tuition fees to be paid by 30 April.
-35% of the tuition fees to be paid by 31 July.
The University will offer a 5% discount should all fees be paid at registration.
Fees generally increase between 10 and 15 percent per year. Please contact the University in December to obtain the approved fees for the 2021 academic year.

Lecturers

The modules in this course are co-ordinated by Professor Thabo Legwaila and presented by him in conjunction with several guest lecturers.

Relevant Contact

 
Prof Letlhokwa George Mpedi
Executive Dean Faculty of Law
 
Admissions Office
Responsible for Admission Enquiries
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