Taxation of business activities and Individuals (TAX3761)
Instelling
University Of South Africa (Unisa)
According to our stats, doing past papers will increase your chances of passing all your modules by more than 50%. BE SMART. BE DISCIPLINED. BE FOCUSED. GOODLUCK TO ALL!!!
THIS PAPER CONSISTS OF SIX (6) PAGES plus Annexures pp i – iii.
IMPORTANT INSTRUCTIONS:
Assumptions:
1. All amounts exclude Value-Added Tax (VAT) unless specifically stated otherwise.
2. The VAT rate increased from 14% to 15% from 1 April 2018.
3. All persons mentioned are residents of the Republic of South Africa unless stated otherwise.
4. SARS = South African Revenue Service.
5. All transactions are conducted with registered VAT vendors, unless specifically stated otherwise.
6. Valid tax invoices and required documentation are obtained for all transactions.
The answering of this paper:
1. This is a closed-book test.
2. This paper consists of one (1) question with two (2) subsections, i.e., a and b.
3. All questions and sub-sections must be answered.
4. Each sub-section must be commenced on a new (separate) page.
5. All workings, where applicable, must be shown. Where an amount is subject to a limitation, clearly
indicate the application of the limitation. Where any item does not form part of gross income, is
exempt from tax or not allowable as a deduction, this must specifically be indicated, and a short reason
should be provided.
6. All amounts must be rounded to the nearest Rand.
Honesty Declaration:
By submitting my solution to the test, I declare that:
I know what plagiarism is, that plagiarism is wrong and that disciplinary steps can be taken against
me if I am found guilty of plagiarism.
This solution, submitted by myself, is my own work.
I have not assisted any other student in any manner, and I have not had the assistance of any other
person, in completing this test.
I will not assist any other student in any manner, and I will not obtain the assistance of any other
person, in completing this test.
I know that if I am found to be in violation of this declaration, I will receive 0% for this test.
Please note: You do not have to sign the declaration. By submitting your solution, you
automatically declare that you adhere to all the above with regards to this specific assessment.
, 2 TAX3761
Test 4 15 September 2023
The Invigilator
• Please note The Invigilator App is not used during Test 4 for TAX3761.
Access and Submission instructions:
The test paper will remain available throughout the session.
Commence the submission (uploading) of your script as soon as you have completed the
assessment, do not wait for the session to conclude.
Suggestion: Start uploading your answer file at 15:00 am (90 minutes after the start of the test
session) at the latest, to allow enough time for any delays in the process.
Your submission will be date stamped and only submissions received up to 15:30 will be marked.
You MUST submit your answers in one pdf file. The file name of your pdf document must be in the
following format: Student number, space, TAX3761. For example: 33445566 TAX3761.
Please remember to complete the Honesty Declaration (Part of the file submission process
below).
Follow these steps to access your test question paper:
• Go to cas.myexams.unisa.ac.za. (Do not go to myexams.unisa.ac.za, you will not find the
test paper there).
• On the cas.myexams.unisa.ac.za portal, choose TAX3761-23-Y to open the assessment portal.
• Under the applicable module you will find a TAB to access your paper – Assessment 4 (Test 4)
(visible when the time for the test starts):
Follow these steps to submit your answer script:
• Open the folder TAX3761-23-Y on the cas.myexams.unisa.ac.za platform.
• You will do your submission in the same Assessment 4 (Test 4) folder from which you
downloaded your Test – you will find a grey button to Submit at the bottom of the page.
• Click on the Add Submission button.
Students who cannot access the cas.myexams.unisa.ac.za platform for the test question
paper or to upload their answer scripts should use the following link -
https://tinyurl.com/TEST2023b.
• Please note that this option must only be used if you struggle to upload your script on
cas.myexams.unisa.ac.za
• You must provide proof in the form of a screenshot and a timestamp if you encountered
any problems. Your screenshot must clearly show that you tried to submit via the
cas.myexams.unisa.ac.za platform or the alternative link BEFORE 15:30
• The cas.myexams.unisa.ac.za portal AND the link closes promptly at 15:30.
• Note the file requirements such as:
o File size limit.
o Make sure all your ALL your pages are converted into a single PDF document for
uploading (Make sure the file is not read-only or password protected).
• Check the acknowledgment checkbox (“The submission is my own work”) and upload your
answer script and then click on the Save changes button.
• Review your submission information regarding the status and click on your submission file link to
check if it is correct.
Voordelen van het kopen van samenvattingen bij Stuvia op een rij:
Verzekerd van kwaliteit door reviews
Stuvia-klanten hebben meer dan 700.000 samenvattingen beoordeeld. Zo weet je zeker dat je de beste documenten koopt!
Snel en makkelijk kopen
Je betaalt supersnel en eenmalig met iDeal, creditcard of Stuvia-tegoed voor de samenvatting. Zonder lidmaatschap.
Focus op de essentie
Samenvattingen worden geschreven voor en door anderen. Daarom zijn de samenvattingen altijd betrouwbaar en actueel. Zo kom je snel tot de kern!
Veelgestelde vragen
Wat krijg ik als ik dit document koop?
Je krijgt een PDF, die direct beschikbaar is na je aankoop. Het gekochte document is altijd, overal en oneindig toegankelijk via je profiel.
Tevredenheidsgarantie: hoe werkt dat?
Onze tevredenheidsgarantie zorgt ervoor dat je altijd een studiedocument vindt dat goed bij je past. Je vult een formulier in en onze klantenservice regelt de rest.
Van wie koop ik deze samenvatting?
Stuvia is een marktplaats, je koop dit document dus niet van ons, maar van verkoper StudyKing. Stuvia faciliteert de betaling aan de verkoper.
Zit ik meteen vast aan een abonnement?
Nee, je koopt alleen deze samenvatting voor €5,40. Je zit daarna nergens aan vast.