TAX2601/101/3/2020
Tutorial Letter 101/3/2020
PRINCIPLES OF TAXATION
TAX2601
Semesters 1 and 2
Department of Taxation
This tutorial letter contains important information
about your module
Note: This is an online module and therefore available on
myUnisa. However, in order to support you in your studies, you
will also receive some of the study material in printed format.
Bar code
, CONTENTS
Page
1 INTRODUCTION AND WELCOME 3
2 MODULE INFORMATION 3
ONLINE MODULE AND PRINTED STUDY MATERIAL 3
MYUNISA AND MYLIFE E-MAIL ACCOUNT 3
FREE COMPUTER AND INTERNET ACCESS 4
CONTACT DETAILS 4
PRESCRIBED TEXTBOOK 5
TUTORIAL LETTERS 5
STUDY PLAN 6
FREQUENTLY ASKED QUESTIONS 7
STUDY COUNCELLING AND CAREER GUIDANCE 7
LIBRARY SERVICES AND RESOURCES INFORMATION 8
3 ASSESSMENTS 9
ASSESSMENT CRITERIA 9
ASSIGNMENTS 9
EXAMINATION 12
FINAL MARK 12
CALCULATOR POLICY 13
SUPPLEMENTARY, AEGROTAT OR SPECIAL EXAMINATIONS 13
4 SUBMISSION OF ASSIGNMENTS 13
5 ASSIGNMENTS FOR FIRST SEMESTER STUDENTS 15
6 ASSIGNMENTS FOR SECOND SEMESTER STUDENTS 29
7 SELF-ASSESSMENT ASSIGNMENT 3 FOR BOTH SEMESTERS 42
2
, TAX2601/101
1 INTRODUCTION AND WELCOME
Dear Student
Welcome as a student to the module, PRINCIPLES OF TAXATION. We hope that you will find
your studies interesting and rewarding and that you will be successful in the examination.
This tutorial letter contains important information regarding this module, as well as the assignment
one and two for the first and the second semester.
Because this is a practical module, you will have to learn certain rules and the way in which they
are applied. It means that you will have to start with your studies immediately, as the semester
has 15 weeks only. You will need to give yourself ample time to practise what you have learnt.
We have recorded a podcast especially for you to welcome you to the module and to assist you
with your approach to this module. You may access it on myUnisa, under additional resources.
We would like to take this opportunity to extend our best wishes for success in your studies.
2 MODULE INFORMATION
ONLINE MODULE AND PRINTED STUDY MATERIAL
The module is delivered online, which means it is available online on myUnisa. myUnisa is an
online platform for you to communicate with other students, lecturers, your e-tutor, and administra-
tion departments at Unisa. To go to the myUnisa website directly, go to https://my.unisa.ac.za.
Click on the Claim UNISA Login on the top of the screen on the myUnisa website. You may also
access or download your study material and other resources. However, in order to support you
in your learning process, you will also receive some study material in printed format.
The printed study material (tutorial letters 101, 102 and 103) will be sent to you at the beginning
of the semester, but you do not have to wait for it before you start studying – you can go online
as soon as you have registered and find all your study material on myUnisa.
MYUNISA AND MYLIFE E-MAIL ACCOUNT
We urge you to access myUnisa regularly. There you will find additional information, for example
on self-assessments, podcasts/vodcasts and, most importantly, announcements.
We encourage you to set up your mylife e-mail account at https://my.unisa.ac.za/portal and to
join the online learning environment, as we will use this medium to communicate with you. Once
you have set up your myLife e-mail account, you will be able to direct any e-mails coming to this
e-mail account to another e-mail address that you may be using on a more regular basis. This
will ensure that you do not miss any communication from your lecturers. For detailed instructions
on how to redirect e-mails, please refer to the announcement on the TAX2601 site under
Announcements on myUnisa. For more information on myUnisa, consult the brochure Study @
Unisa, which you received with your study material.
3
, FREE COMPUTER AND INTERNET ACCESS
Unisa has entered into partnerships with establishments (referred to as Telecentres) in various
locations across South Africa to enable you (as a Unisa student) to gain free access to computers
and the Internet. This access enables you to conduct the following academic related activities:
registration, online submission of assignments, engaging in e-tutoring activities, etc. Please note
that any other activity outside of these is for your own cost e.g. printing, photocopying, etc. For
more information on the Telecentre nearest to you, please visit www.unisa.ac.za/telecentres.
CONTACT DETAILS
Administrative queries
Enquiries in connection with administrative matters must be addressed to the relevant admini-
stration departments to which the problem applies and NOT to the lecturers. General admini-
strative enquiries may be directed to the CAS student information hub:
or 012 429 4211
Other administrative enquiries may also be directed to the following:
E-mail addresses Use to enquire about
Registration and credit/ exemption
Applications and registrations
Assignments (not for submission purposes)
Examinations
Remark enquiries of examinations
Aegrotats and special examination enquiries
Study material
Student accounts
Graduation ceremonies
myUnisa
myLife e-mails
When corresponding with the University in writing, always supply
your student number
module code
a telephone number where we can contact you
Alternatively, consult the brochure Study @ Unisa for enquiries concerning administrative mat-
ters.
Academic queries
Direct all queries about the content of this module to your lecturers.
4
Tutorial Letter 101/3/2020
PRINCIPLES OF TAXATION
TAX2601
Semesters 1 and 2
Department of Taxation
This tutorial letter contains important information
about your module
Note: This is an online module and therefore available on
myUnisa. However, in order to support you in your studies, you
will also receive some of the study material in printed format.
Bar code
, CONTENTS
Page
1 INTRODUCTION AND WELCOME 3
2 MODULE INFORMATION 3
ONLINE MODULE AND PRINTED STUDY MATERIAL 3
MYUNISA AND MYLIFE E-MAIL ACCOUNT 3
FREE COMPUTER AND INTERNET ACCESS 4
CONTACT DETAILS 4
PRESCRIBED TEXTBOOK 5
TUTORIAL LETTERS 5
STUDY PLAN 6
FREQUENTLY ASKED QUESTIONS 7
STUDY COUNCELLING AND CAREER GUIDANCE 7
LIBRARY SERVICES AND RESOURCES INFORMATION 8
3 ASSESSMENTS 9
ASSESSMENT CRITERIA 9
ASSIGNMENTS 9
EXAMINATION 12
FINAL MARK 12
CALCULATOR POLICY 13
SUPPLEMENTARY, AEGROTAT OR SPECIAL EXAMINATIONS 13
4 SUBMISSION OF ASSIGNMENTS 13
5 ASSIGNMENTS FOR FIRST SEMESTER STUDENTS 15
6 ASSIGNMENTS FOR SECOND SEMESTER STUDENTS 29
7 SELF-ASSESSMENT ASSIGNMENT 3 FOR BOTH SEMESTERS 42
2
, TAX2601/101
1 INTRODUCTION AND WELCOME
Dear Student
Welcome as a student to the module, PRINCIPLES OF TAXATION. We hope that you will find
your studies interesting and rewarding and that you will be successful in the examination.
This tutorial letter contains important information regarding this module, as well as the assignment
one and two for the first and the second semester.
Because this is a practical module, you will have to learn certain rules and the way in which they
are applied. It means that you will have to start with your studies immediately, as the semester
has 15 weeks only. You will need to give yourself ample time to practise what you have learnt.
We have recorded a podcast especially for you to welcome you to the module and to assist you
with your approach to this module. You may access it on myUnisa, under additional resources.
We would like to take this opportunity to extend our best wishes for success in your studies.
2 MODULE INFORMATION
ONLINE MODULE AND PRINTED STUDY MATERIAL
The module is delivered online, which means it is available online on myUnisa. myUnisa is an
online platform for you to communicate with other students, lecturers, your e-tutor, and administra-
tion departments at Unisa. To go to the myUnisa website directly, go to https://my.unisa.ac.za.
Click on the Claim UNISA Login on the top of the screen on the myUnisa website. You may also
access or download your study material and other resources. However, in order to support you
in your learning process, you will also receive some study material in printed format.
The printed study material (tutorial letters 101, 102 and 103) will be sent to you at the beginning
of the semester, but you do not have to wait for it before you start studying – you can go online
as soon as you have registered and find all your study material on myUnisa.
MYUNISA AND MYLIFE E-MAIL ACCOUNT
We urge you to access myUnisa regularly. There you will find additional information, for example
on self-assessments, podcasts/vodcasts and, most importantly, announcements.
We encourage you to set up your mylife e-mail account at https://my.unisa.ac.za/portal and to
join the online learning environment, as we will use this medium to communicate with you. Once
you have set up your myLife e-mail account, you will be able to direct any e-mails coming to this
e-mail account to another e-mail address that you may be using on a more regular basis. This
will ensure that you do not miss any communication from your lecturers. For detailed instructions
on how to redirect e-mails, please refer to the announcement on the TAX2601 site under
Announcements on myUnisa. For more information on myUnisa, consult the brochure Study @
Unisa, which you received with your study material.
3
, FREE COMPUTER AND INTERNET ACCESS
Unisa has entered into partnerships with establishments (referred to as Telecentres) in various
locations across South Africa to enable you (as a Unisa student) to gain free access to computers
and the Internet. This access enables you to conduct the following academic related activities:
registration, online submission of assignments, engaging in e-tutoring activities, etc. Please note
that any other activity outside of these is for your own cost e.g. printing, photocopying, etc. For
more information on the Telecentre nearest to you, please visit www.unisa.ac.za/telecentres.
CONTACT DETAILS
Administrative queries
Enquiries in connection with administrative matters must be addressed to the relevant admini-
stration departments to which the problem applies and NOT to the lecturers. General admini-
strative enquiries may be directed to the CAS student information hub:
or 012 429 4211
Other administrative enquiries may also be directed to the following:
E-mail addresses Use to enquire about
Registration and credit/ exemption
Applications and registrations
Assignments (not for submission purposes)
Examinations
Remark enquiries of examinations
Aegrotats and special examination enquiries
Study material
Student accounts
Graduation ceremonies
myUnisa
myLife e-mails
When corresponding with the University in writing, always supply
your student number
module code
a telephone number where we can contact you
Alternatively, consult the brochure Study @ Unisa for enquiries concerning administrative mat-
ters.
Academic queries
Direct all queries about the content of this module to your lecturers.
4
