About this programme

This Institute of Certified Bookkeepers (ICB) “Income Tax Returns” module, presented at Unigrad College, is part of the National Diploma in Technical Financial Accounting (NQF Level 5).

This module involves a thorough study of taxation. You will be able to compute taxable income and tax payable for individuals and businesses, submit tax returns, acquire a working knowledge of estate duty and provide taxation planning advice to clients.

Module outline

Introduction to income tax and tax terminology

Gross income

Exempt income

Allowable deductions

Fringe benefits and allowances

Employee’s tax and provisional tax

Taxation for non-residents

Taxation of business entities

Turnover tax, capital gains tax and donations tax

Completing tax returns

Estate duty

SARS and the Tax Practitioner

Programme duration 

15 weeks (Saturday classes)