2019 COURSE OUTLINE: TAXATION 202 (TAX 621S)

INTRODUCTION
Dear student,
This course outline is designed to give you all the relevant and important information you need to
know about Taxation 202. The course outline of a course can be referred to as a contract between the
course facilitator and the student. It will provide you with all the relevant information about the
lecturer and how I will facilitate this course; take note of my personal “teaching philosophy
statement”; in this statement the purpose of the course and how this course fits into the bigger picture
of the program is clearly outlined.
Furthermore this document speak about the course description, describing in more detail what this
course is all about; the course objectives or learning outcomes which specifically identify the
graduate outputs at the end of the semester for this course ; the content of the course with the specific
topics covered in this course; the course time table and contact times; the resources you might need
to master this course such as a computer , an internet access, library, my NUST e-learning platform
etc. are also outlined.
It also includes the course readings, giving you precise information which books and study materials
are recommended or prescribed for this course; the course calendar or schedule, which describes the
sequence of the course week by week referring to the learning outcomes, course activities, mode of
learning and the assessment of the particular content so you will always know when to expect a
certain activity or a test to happen are included in this course outline. The course outline goes in such
detail as to tell you why we will do this and what benefits it might have for you: The important dates
of the course such as all the scheduled tests, assignments and due dates, the assessment and
evaluation criteria, a detailed rubric for one of your assignments and a with specific weights and
thresholds such as overall pass rate and more are outlined. In addition the course policies giving you
information on academic honesty and conduct at NUST, specific course policies such as rules on
attendance, and the consequences of non-attendance.

This document should serve as your “go to” whenever you spent time on this module and I therefore
encourage all of you to have a copy of it readily available. If possible print it out and have it amongst
your printed materials.

Below see the statement about academic honesty and integrity at NUST. Please familiarize yourself
with this very important information.
STATEMENT ABOUT ACADEMIC HONESTY AND INTEGRITY
All staff and students of Namibia University of Science and Technology (NUST), upon signing their
employment contracts and registration forms, commit themselves to abide by the policies and rules of
the institution. The core activity of NUST is learning and in this respect academic honesty and integrity
is very important to ensure that learning is valid, reliable and credible.

NUST therefore does not condone any form of academic dishonesty, including plagiarism and cheating
on tests and assessments, amongst other such practices. NUST requires students to always do their
own assignments and to produce their own academic work, unless given a group assignment.

Academic Dishonesty includes, but is not limited to:

• Using the ideas, words, works or inventions of someone else as if it is your own work.
• Using the direct words of someone else without quotation marks, even if it is referenced.
• Copying from writings (books, articles, webpages, other students’ assignments, etc.), published
or unpublished, without referencing.
• Syndication of a piece of work, all or part of an assignment, by a group of students, unless the
assignment was a legitimate group assignment.
• The borrowing and use of another person’s assignment, with or without their knowledge or
permission.
• Infringing copyright, including documents copied or cut and pasted from the internet.
• Asking someone else to prepare an assignment for you or to write or sit an assessment for you,
whether this is against payment or not.
• Re-submitting work done already for another course or programme as new work, so-called
self-plagiarism.
• Bringing notes into an examination or test venue, regardless of whether the notes were used to
copy or not.
• Receiving any outside assistance in any form or shape during an examination or test.

All forms of academic dishonesty are viewed as misconduct under NUST Student Rules and
Regulations. Students who make themselves guilty of academic dishonesty will be brought before a
Disciplinary Committee and may be suspended from studying for a certain time or may be expelled.
All students who are found guilty of academic dishonesty shall have an appropriate endorsement on
their academic record, which will never be erased.

Teaching Philosophy

I teach to create, motivate and inspire students to embark on their analytical journey in accounting
education. I demonstrate and encourage students to seek for an education instead of a degree, which
will bring them a deeper understanding and a greater satisfaction for the rewards and opportunities in
the accounting discipline. Students will take note of the global environment they live in and they will
explore on ways to contribute to the accounting discipline in the 21st century. I teach to create
confident, analytical and high level thinkers who will uphold the key attributes such as honesty,
integrity and objectivity that are associated with accountants. My real compensation for teaching
occurs when I see a satisfied student who aspires to continue their studies and who are eager for
continues development in the accounting discipline. I provide my students with opportunities to create
and build from the theory, and I expect them to be active learners to check and shape their
understanding.

Teaching aims
I aim for students to be open to new theories and findings and to be updated with the latest
developments and evolvements in the accounting discipline in the new economy. I want students to
value the rich cultures both in their local environment as well as globally. I ensure that students take
full responsibility for their learning journey and to be responsible when they are entrusted with large
business assets to maintain, control and safeguard. I hope that my students will respect human life and
show the necessary sensitivity and mutual respect to their peers when it is needed. Students are
encouraged to become thinkers who possess high analytical skills. I view my role as facilitator outside
of class to be just as important as inside the class and makes ample provision for consultation and
encourage students to come to my office to discuss challenging problems.

Teaching approaches and assessments

I accomplish my teaching aims by creating a safe environment for active learning and student centred
classrooms, through case studies, group projects, think-pair-share, fieldtrips, roleplays, debates and
peer teaching. I facilitate critical thinking and analytical skills through writing exercise and journal
postings. I encourage students to adhere to International financial reporting standards to become
competitive both locally and globally and I invite students to take up exchange programs at the
university. I also encourage students to peer teach each other which normally result in better
understanding of the content. Activities in my class include the calculation and completion of a real
tax return for both value added taxes and income taxes. Other activities are walk troughs of accounting
information and working towards strict deadlines (time restrictions) which are the norm in the
accounting discipline. I assess the success of these methods through group discussion, formal and
informal class presentation and writing exercises. In addition, students discuss with their peers briefly
or writing an analytic memo. Through informal interviews students are required to tell about the
assigned readings.

Realising student’s inspirations

I look for student’s creativity and allow for their creative side to take centre stage when we meet in
class. I try to understand what makes them happy and what their fears are. I value their experiences
and ty to understand their ambitions and often advise on career guidance issues in order to understand
their education goals. I do this by fostering personal relationships with my smaller classrooms and
trying to know my students in larger classrooms. At the beginning of the semester I invite students to
tell us their geographical location. Another way to know my larger classes is by way of enquiry on the
online student query system (ITS) and I view their photographs and their preferred languages etc.

Student Engagement
Once I know my student I design my teaching approach to be an inclusive teaching style that is
applicable and coherent to their interests, as well as their cultural backgrounds. In Namibia the largest
population group of students belongs to a communication dynamics where a younger human being
may not question an elder. Their communication dynamics and life experience is much different than
mine and I encourage students right at the beginning and to challenge me and to ask questions and
ensure them that I will not take offense as opposed to their tradition. This improves student engagement
in my classroom. In class I acknowledge the fact that for some students they are the first member of a
family to attend university and that this is a major achievement. I motivate students to set goals for
themselves and to celebrate all their victories. I allow students to contribute and ensure that they know
that they are customers who deserve real value for their money and that their contributions are valuable.

Information dispensation
Students are unique and they will process information differently. I use a variety of learning styles to
cater for processing information. Students who are not shy at all work in groups, sing educational
songs, role play, presentations and peer teach in class. I create a platform for students to ask questions.
For those who are a little shy I give writing exercises. The conservative students are allowed to provide
critic. The objective of the lesson is always clearly explained, how it relates to the previous lesson, and
how the lesson contributes to the overall goals of the course. I use repetition throughout the course,
reinforcing important points and constantly improve on my teaching methods through reading and
updating myself on the latest trends in student learning. To the visual students I capture their attention
with online videos and normally present a YouTube video in class. I allow students to be creative and
allow them to show this when they do group presentations. My almost five year experience in the
industry allow me to give real life examples in class that are clear and that can sometimes be linked to
students personal lives.

Conclusion
I make use of ice breakers in each lecture to set the tone for the lecture. I make use of humour in my
class and make sure to be friendly and enthusiastic at all times to ensure that students will feel free to
communicate to me and for them to remain positive right through the class. I make sure to be in the
lecture hall 10 minutes before the time to demonstrate through action the importance of punctuality. I
get to know all my students and constantly review my course to see that my course meet their needs. I
rely on my prior industry work experience to give real life scenarios and read journals for the latest
developments in the accounting discipline. I continue to develop myself to be an effective teacher who
will make students feel safe and who create a conducive environment for student centred learning to
take place.

COURSE INFORMATION:

COURSE CODE AND TITLE: TAX 621 S, TAXATION 202

DEPARTMENT: ACCOUNTING, ECONOMICS & FINANCE

PROGRAMME: BACHELOR OF ACCOUNTING

CONTACT HOURS: Part Time and Full Time 3 hour’s lectures per week. 1 hour

Tutorial

NQF LEVEL AND CREDIT: NQF – 6: Credits - 12

Course Description: This course deals with South African Income Tax.

Pre-Requisites: Financial Accounting 201

Contact Hours: Part Time and Full Time 3 hour’s lectures per week. 1 hour

Tutorial

Course Delivery Methods: Classroom presentations and discussions

Effective Date: 05 October 2020

Lecturer Information:
Lecturer’s name: Mr. A.Ketjinganda (Course Co-ordinator)
Email: [email protected]
Office phone: +264 61 207 2695
Office location: Room 362, 3rd Floor, Office Block

Lecturer’s name: Mrs. Zelda Maritz

Email: [email protected]
Office phone: Upon request

Office hours: Monday – Friday 07h 30 – 16h30, you can make an appointment via email or on doors rooster
or telephonically during this period.
I have an open door policy and encourage students to consult with me whenever the need arise.
PURPOSE OF THE COURSE
This course will be useful to strengthen the knowledge of taxation of tax practitioners, accountants and
aspiring accountants. One of the branches of accounting is taxation and this branch is very important
because all the businesses operating need to comply with the relevant companies Act requirements as
well as all the relevant tax laws. This course aims to equip prospective accountants with relevant tax
laws to perform the day to day tax operations of a business. Furthermore the principles covered are
similar to tax legislation in Namibia and it will serve as basis when you cover your next taxation (310)
module in your final year of studies.

COURSE DISCRIPTION
This course aims to introduce you to South African Income Tax. During this course, we will deal with
the tax framework and the basic principles. The aim of introducing you to South African Income tax
is to provide an introduce you to the different type of taxes applicable in certain countries. We used
South Africa as benchmark, for the wide range of taxes applicable in that country.

LEARNING OUTCOMES

At the end of the course, participants should be able to:

• Demonstrate an understanding of knowledge of tax administration in South Africa.

• Identify the different taxes of South Africa.
• Identify the tax framework in South Africa.
• Discuss the principles underlying the tax system.
• Discuss the difference between source and residence base.
• Demonstrate an understanding of gross income
• Identify the special inclusions as provided by the Act.
• Identify exemptions according to the Act.
• Discuss and gain understandings on deductions
• Determine the tax payable on fringe benefits received by employees.
• Calculate taxable income of individuals
The course will be facilitated through the follow
ing learning flowchart:

Learning resources available for each topic:

Pre reading Lecture Questions and solutions

Learning guide Text book/Study material Assignment
Objective test Consultation
Tutorial class Self-study

1. Pre-reading 2. Lecture
Purpose: to empower you Purpose: the principles of
with the prior knowledge each topic are explained in a
that should be in place formal and structured
before you attend class. manner by your lecturers.

7. Tutorial 3. Self-study
Purpose: an opportunity to Purpose: you now need to
work on problems make the work your own,
experienced in a topic in a and spend time in order to
smaller peer group under understand all principles.
supervision of a top During self-study use: study
academic senior student material, textbook, and
(tutor). questions and solutions.

6. Assignment
Purpose: an opportunity to
demonstrate practically
with a question on
test/exam standard your
knowledge of the topic.

4. Consultation with
lecturers and peers
Purpose: discuss your
under-standing of the topic
with peers, and also with
5. Objective test
lecturers to resolve
Purpose: brief test based on
uncertainties.
basic principles to enable
you to self-evaluate your
basic under-standing of the
topic.
Student Readiness:

Student Commitments and Contact Times:

You will be required to spend approximately 3 hours a week in classroom. It will also be expected
from you to do preparation for your class.

Course Resources:
South African Income Tax Act

Prescribed textbook

• Fundamentals of South African Income Tax 2020, Carpenter, Parsons, West. H & H
Publication (This book is available from Bookden or Van Schaik Books at Unam campus)
OR
• SILKE INCOME TAX IN SOUTH AFRICA 2020 Lexis Nexis OR
• Notes on South African Tax 2020 by Phillip Haupt

Recommended material
• SARS website. www.sars.gov.za

Important Dates:
SDA students must register their names with Mr Ketjinganda, the coordinator
Please note that a student is required to sit for two assessments only. The third assessment is for those
who may have missed, for any reason, Assessment 1 or Assessment 2. Those sitting for assessment 3
to improve to qualify for examination will be restricted to a maximum CA mark of 40%.

Assessment and Evaluation:

The assessment for this course will be based on continuous assessment and end of semester
examination (three-hour paper). The Continuous Assessment (CA) mark comprised of two
assessments (25%; 25%), four (4) compulsory online test ( 2 of the 4 best will be taken) and
contributes as follows to the final mark:

A candidate will gain admission to the examination by obtaining a continuous assessment mark of at
least 40%. In order to pass the course, a student needs a final mark of at least 50%. A sub-minimum
of 40% must be obtained in the examination. Students taking assessment 3 to qualify for
examination having done both assessment 1 and assessment 2 will be limited to a maximum of
40% in their CA mark.

Examination and its Scope

The examination shall consist of a single three hour paper.
The scope for the examination shall be as per this course outline.
E- Learning Site
Students are required to enroll for the course on E-LEARNING as all the compulsory online quizzes
should be submitted via MOODLE. Students can visit the Moodle site to have access to course
materials, course outlines and power point presentations uploaded by the full-time lecturers.
To access the site, go to the NUST website – Click on E-learning – Click on E-Learning Production
site.
For students who never used Moodle before, their login details are as follow:
Username : student number eg. 201054782
Password : St@followed by student number
e.g. St@201054782
Enrolment Key: tax621s

COURSE POLICIES

General Academic Policies:

It is the student's responsibility to be familiar with and adhere to the rules and policies of NUST.
These Policies can be found in the NUST Prospectus or online on the NUST website.

Date Revised: 09 July 2018

Failure to Pay Fees:

A student who fails to pay his/her fees may not be allowed to write the examination and if allowed,
the results will be withheld until all outstanding fees are paid in full.

Important Student Services at NUST

There are a variety of services which you can use at the NUST. These services are to your advantage
– Use them!!! They include the following:

1 Student Counselling and Career Development - Dean of Students Office.

2 Writing centre and student academic problems – Centre for Teaching & Learning (CTL)
3 Campus Health and Wellness Centre (CHWC) - Dean of Student’s office/ NUST Clinic

Course Schedule:
Activities,
Week TOPIC Date Discussion
Forums,
Reading
Materials and
Assessments
Week 1 /2 Ice breaker: Informal 05/10/2020-
interviews (students to 09/10/2020
Lecture: introduce themselves)
AK Brief overview of course
content and introduction to the
lecture environment
Course outline to be discussed
in detail in class
Week 1 / 2 Introduction & 13 October 2020 Small group
administration of the Act Tuesday assignment in
Lecture: class: Rewrite
AK • Ice breaker the tax
• Informal interviews on framework
prescribed reading
• Mini-lecture on:
• Identify the different
taxes levied by the
Income tax Act (SA)
• Identify the different
taxes in South Africa
• Demonstrate how
taxable income and tax
payable are calculated
• Describe how the
Income Tax Act is
administered
• Discuss the 4 principles
of Income Tax
• Discuss the reason for
paying Income taxes

Week 2 Gross Income 20 October 2020 Class activities

Lecture: This part of the work will be 27 October 2020
ZM lectured using applicable
authority
• Ice Breaker
• Informal interviews on
prescribed reading
Mine lecture on:

• Understand the
difference in the gross
income definitions as
used in SA and Namibia.
• Micro teaching group:
Direct instruction on:
Reproduce the gross
income definition

• Demonstrate a
knowledge of the
different requirements
for gross income as per
the Act
• Interpret case law and
apply to the different
requirements.
 • Explain the concept
“resident”
• Demonstrate an
understanding of the
ordinary residency and
physical presence tests
and when to apply these
tests.
• Demonstrate an
understanding in the
difference in capital vs
revenue income.
• Interpret case law
relevant to capital
income.

Week 3 Gross income special 27 October 2020

Lecturer: inclusions
AK • Discuss the preamble for
special inclusions.
• Identify special
inclusions as per the
Income Tax Act

Week 4 Case study on Gross Income 03 November Analyse

Lecturer: and Special Inclusions 2020 whether
ZM amounts should
be included in
gross income or
not.

Test 1 Online Test 1 6 November 2020 Via E-learning

Friday
Week 5 Exemptions 10 November
Lecturer: • Ice Breaker 2020
AK • Informal interviews on
prescribed reading
Mini lecture on:

• Identify amounts that are

exempted from Income
Tax (Section 10)
• Apply the criteria to
determine the applicable
exemption
• Demonstrate an
understanding of the
work by calculating a
taxpayers’ income
Week 6 Case Study 17 November On special
Lecturer: 2020 inclusion and
AK exemptions

Test 2 Online Test2 20 November Via E-learning

2020
Friday
Week 7 Individuals 24 November
Lecturer: • Ice breaker 2020
ZM
• Informal interviews on
prescribed reading
Mini lecture on:

• Discuss the general

deductions applicable to
individuals.
• Calculate and discuss
pension fund and
retirement annuity fund
contributions and the tax
implication thereof.
• Demonstrate an
understanding of
deductible medical
expenses and applicable
medical credits
• Understand the
difference in a deduction
and a tax rebate.
• Calculate the normal tax
liability of an individual
using the prescribed
framework
• Demonstrate an
understanding of the tax
implications with ante
dated salaries.
 • Apply the contents of
this chapter to do an
integrated case study
and theoretical advice
questions.
Individuals (CONTINUE) Reflection:
• Ice breaker List all the
requirements
• Informal interviews on of the general
prescribed reading deduction
Mini lecture on: formula

• Discuss the general

deductions applicable to
individuals.
• Calculate and discuss
pension fund and
retirement annuity fund
contributions and the tax
implication thereof.

• Demonstrate an
understanding of
deductible medical
expenses and applicable
medical credits (Gallery
Walk)
• Understand the
difference in a deduction
and a tax rebate.
• Calculate the normal tax
liability of an individual
using the prescribed
framework
• Demonstrate an
understanding of the tax
 implications with ante
dated salaries.
• Apply the contents of
this chapter to do an
integrated case study
and theoretical advice
questions (Direct
instruction teaching
method)
Case study on Individuals

Week 8 Employment & Fringe 1 December 2020

Lecturer: benefits QUIZ 4: online
ZM • Ice Breaker quiz to be
submitted on e-
• Informal interviews on learning: Due
prescribed reading Date; 20
Mini Lecture on: September
2019 @00H00
• Apply the Income Tax
Act and the 7th Schedule (5% weighting
CA mark)
to identify fringe
benefits.
Assessment 2,
• Discuss the tax 28 September
2019, Basement
implications of
A, 08h00.
allowances
Summative
(Snowballing teaching
assessment all
method to be used) materials
covered to date
• Discuss the tax
(40%
implications of 7th weighting)
Schedule benefits.
• Demonstrate the
knowledge of the
chapter by doing a
comprehensive case
study and answer
theoretical advice
questions.
 7th schedule benefits
• Assets required for less
than the market value
• Use of sundry assets
• Right of use of motor
vehicle
• Meals, refreshments and
vouchers
• Residential
accommodation
• Holiday accommodation
• Free or cheap services
• Low interest debts
• Subsidies
• Discharge of payment or
obligation
• Contribution to medical
aid fund
• Benefits in respect of
insurance policies

Contributions by employer to
retirement annuity funds.
Week 9 Case study on individuals and 08 December
Lecturer: fringe benefits 2020
AK (Using Case study as a
teaching strategy)

Test 3 Online Test 3 11 December Via E-learning

2020
Friday
Week 10 REVISION 28 January 2020 Group
presentations
Each student
group to be
presenting on a
unit covered
during the
semester
Test 4 Online Test 4 05 February 2021 Via E-learning
Friday
 Examination - Final paper February 2020 Via E-learning
assessment

IMPORTANT DATES:
NOTE: The following dates are subject to change at the lecturer’s prerogative. Students will be
notified ahead of time of any changes.

Date Important Information ASSESSMENTS

06 November 2020 Test 1 Online via E-learning
20 November 2020 Test 2 Online via E-learning
Best of either Test 1 or 2 will be counted = 25%
11 December 2020 Test 3 Online via E-learning
05 February 2021 Test 4 Online Via E-learning
Best of either Test 3 or 4 will be counted = 25%
Continuous assessment weighting = 50% of final
mark
February 2021 Examination paper = 50% of final mark
Check Examination paper for the date

* Students must attempt all tests, there won’t be make up tests, to increase their chances of
qualifying for exams, minimum 40% of Continuous assessments.

General lecture hall Policies:

In order to create a conducive and fair learning environment for everyone the following ground rules
in lecture halls apply:
- Cellphones need to be switched off during class. If you answer a phone call or make use of
your smartphone during class you need to leave the class immediately.
- No eating or drinking in class will be tolerated. Bottled water may be allowed in the lecture
hall
- Respect other people’s opinions and listen to their ideas.
- Please ask questions
- Mutual respect for one another

ADDITIONAL INFORMATION/FREQUENTLY ASKED QUESTIONS:

Do I give a scope for test(s) and/or Examination?

Yes, this entire course outline is your scope!!

Authorisation:
This course is authorised for use by:

___________________________________ __________________________
Mrs. Z. Maritz Date
Taxation lecturer

___________________________________ __________________________
Mr. A. Ketjinganda Date
Taxation lecturer & Coordinator

ACKNOWLEDGEMENT BY STUDENT

(To be completed by all students on the course, detached from the course outline and kept on
record in the department)

I, (insert name)…………………………., (Student number)………………………, hereby

acknowledge that I have received this course outline for (Food Production Theory FPT 510S), and that
I have familiarized myself with its content, in particular the statement about academic honesty and
integrity. I agree to abide by the Policies and arrangements spelt out in this course outline.

______________________ ___________________
Signature of Student Date