General
The University of Stellenbosch offers the degrees MAcc (Taxation) and MCom (Taxation) lecture options as two year programmes. There is no difference between the content of these two degree programmes. The choice between these two degree programmes will depend on the qualifications obtained by the student prior to one of these programmes.
Students with a BAccHons degree, BAccLLB degree or the Postgraduate Diploma in Accounting will follow the MAcc, while students with both a BCom degree (with subjects in law) and a LLB degree will follow the MCom.
The aim of these programmes is to prepare students as tax consultants and to enable them to interpret tax legislation and case law in order to provide tax advice and -opinions. Lecturers and study leaders consist of full-time personnel of Stellenbosch University and also various tax experts employed in trade and industry or in the accounting profession or at the South African Revenue Services.
Content of programmes
Two options are available under both the MAcc (Taxation) and the MCom (Taxation).
PLEASE NOTE THAT THE DETAILS OF THE LECTURE OPTION IS UNDER REVISION AND
THAT THE DETAIL WILL ONLY BE AVAILABLE LATER
Lecture option
(TAX 888) | First year: Advanced Taxation 871*
-Lectures will take place on a number of Saturdays per year from 08h00 to around 14h00
-Various assignments must be handed in during the year.
-An oral presentation relating to the research assignment must be made.
-The topic for the research assignment for Tax 872 must be selected and approved.
-An open book examination must be written during September. Second year: Advanced Taxation-assignment 872*
A research project of limited scope must be completed in accordance with the requirements of the School of Accountancy comprising a research assignment as well a relating article that will qualify for publication in an accredited journal. *Please note: these two modules must be passed individually and passing Advanced Taxation 871 is a pre-requisite for Advanced Taxation-assignment 872.
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Thesis option
(TAX 878) | First and second year:
A research project in accordance with the requirements of the School of Accountancy comprising a thesis as well a relating article that will qualify for publication in an accredited journal. |
The programme falling under the lecture option is presented on a two-year cycle. This means that a new group
of students are only admitted to this programme every second year. The next
cycle will commence during January 2020. Only online applications are accepted
and it must reach the University before/on 31 October 2019 for the 2020 cycle.
Lectures presented under the lecture option consist of interactive group discussions and it is expected of students to thoroughly prepare for all lectures. The attendance of all lectures is compulsory and the degree must be completed in two years, with a maximum of three years allowed. Strict requirements apply for admission to the third year of studies.
Attending lectures on writing skills and how to write a research proposal are compulsory.
The content of the program is reviewed with each intake and no detail is currently available.
Medium of instruction
Lecture option: Afrikaans and/or English
Thesis option: Afrikaans or English
Admission requirements
MAcc (Taxation):
The degree BAccHons, BAccLLB or the Post Graduate Diploma in Accounting (PGDA) (after a recognised BCom or BAcc bachelor's degree was obtained) of this University or any other degree approved by the Senate.
MCom (Taxation):
Both the degrees BCom (with subjects in law) and LLB of this University or any other degree approved by the Senate.
Since only a limited number of students can be accommodated a pre-approval and admission process will take effect in accordance with the University's overall policy. An application therefore does not guarantee acceptance into this programme.
Further requirements are
- Academic achievement in the relevant undergraduate and/or post-graduate degrees and in Taxation (a minimum of 60% or 70% in the case of academic trainees). This plays a defining role in the pre-approval and admission process.
- Practical experience in the field of taxation obtained through completed SAICA or CIMA traineeship (articles) or as an attorney (except in the case of academic trainees).
In addition to meeting the aforementioned requirements, applicants on the short list will be required to write a five-page tax opinion on a specific tax question provided to such applicants. This will be considered in the final admission process.
Application forms
Applications for the lecture option (888) in respect of the 2020 cycle
close on 31 October 2019.
Prospective students can apply electronically by clicking on the following link:
ELECTRONIC APPLICATIONS
Application forms are also available at the Faculty Secretary, Ms. Nazli Daniels
Telephone: +27 21 808 4837
Email: Mrs. Nazli Daniels
Administration Block A, University of Stellenbosch.
Programme leader information:
Until 31 December 2019
Prof L van Heerden CA(SA), MCom (Taxation), LLB
Telephone: +27 21 808 3434
Email: Prof. Linda van Heerden
From 1 January 2020
Ms M Malan CA (SA), CFP®, Adv. LLM (International Tax Law)
(Leiden)
Telephone: +27 21 8083683
Email: Ms M Malan
Information about fees for International Students
Please follow this link
