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25.3.2.22
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This PWC eLearning VAT curriculum is structured to assist learners to obtain a working knowledge of VAT as it is applied in practice. This course deals with the basic principles of VAT as far as input tax and other deductions are concerned. It is aimed at being as practical as possible, without deviating from the legal basis of VAT.

The complete program consists of five courses aimed at providing delegates with a complete framework and supporting content to manage the VAT function within organisations or to consult to organisations on the various issues. The first two courses (The Fundamentals of Input and Output Tax respectively) deal with the broad framework of the VAT Act with specific emphasis on Input and Output Tax respectively. The courses are aimed at functional learning at tax manager and lower level execution resources (debtor clerks, creditor clerks, etc.). More specifically the course on input tax will be of value to the procurement function while the course dealing with output tax is aimed at VAT compliance in the sales cycle.

The next two courses are more technical in nature and deal with special adjustment rules and apportionment issues. These courses are aimed at tax manager level and higher organisational functionalities.

The last course deals with managing VAT at the strategic level in organisations and is aimed at managerial level.

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