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. The programme is presented in English only.
Content of programmes
Two options are available under both the MAcc (Taxation) and the MCom (Taxation).
| 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. |
| 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.
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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 2022. Only online applications are accepted and it must reach the University before/on 31 October 2021 for the 2022 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.
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. A maximum of 10 students for every combined intake of MCom (Taxation) and MAcc (Taxation) Coursework option every two years. The number is determined based on the available capacity of staff to act as supervisors for research assignments (available supervision capacity).
Further requirements are:
- You must have at least 60% for Taxation (70% in the case of academic trainees), as subject area and for the degrees in general, during all your previous studies. Academic trainees must obtain the 70% in the BAccHons degree (with the research component).
- Practical experience in the field of taxation obtained through completed traineeship (articles) to register as Chartered Accountant (South Africa) or Attorney. Academic trainees are exempted from this requirement.
- As part of the selection requirements, shortlisted applicants will be required to submit a five-page tax opinion on a specific tax question which will be provided during the second round of the selection process. The tax opinion submitted would be evaluated by the program leader and/or the divisional head of Taxation to consider the professional competency of candidates (language usage, logical argumentation applied, sources consulted to formulate the opinion, and final conclusion). In this regards the program leader and/or the divisional head of Taxation would draw on their own academic tax research experience. Candidates that demonstrated the most professional competency in completing the tax opinion would be prioritised during the selection process.
Application forms
Applications for the lecture option (888) in respect of the 2022 cycle close on 31 October 2021.
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:
Mrs C Thiart, CA(SA), MCom
(Taxation)
Telephone: +27 21 808 3702
Email: cthiart@sun.ac.za
Information about fees for International Students
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