UNIVERSITY OF SOUTH AFRICA (UNISA)
College of Accounting Sciences
⋄
Taxation of Salaried Persons
Semester 2 Assignment — 2026
⋄
Module Code: TAX1501
Module Name: Taxation of Salaried Persons
Assignment No.: 01
Due Date: 24 August 2026
Semester: Semester 2 – 2026
Unique Number: 708051
Submitted in partial fulfilment of the requirements for Taxation of Salaried Persons
at the University of South Africa.
, UNISA | TAX1501 Taxation of Salaried Persons – Assignment
Question 1: Multiple Choice Questions (20 marks)
1.1 Objection period
How many days does a taxpayer have to lodge an objection against an assessment?
a. 15 business days from the date of the assessment
b. 30 business days from the date of the assessment
c. 60 business days from the date of the assessment
d. 80 business days from the date of the assessment
Correct answer: (d) 80 business days from the date of the assessment.
The dispute resolution rules under the Tax Administration Act 28 of 2011 were amended with
effect from 10 March 2023, extending the objection period from 30 to 80 business days from
the date of assessment, or from the date SARS notifies the taxpayer that adequate reasons
have been provided (South African Revenue Service, 2026a). The 30-day period referred to in
option (b) is the outdated period that applied before this amendment and no longer reflects
current practice.
1.2 Taxation of dividends
In South Africa, dividend tax is taxed at?
a. Progressive tax rates
b. All dividends in South Africa are exempt from tax
c. Regressive tax rates
d. A fixed tax rate
Correct answer: (d) A fixed tax rate.
Dividends Tax is levied under Part VIII of the Income Tax Act 58 of 1962 at a single, fixed
rate of 20% on the amount of any dividend paid by a resident company or by certain non-
resident companies, and is withheld at source by the company or the regulated intermediary
(South African Revenue Service, 2026b). Unlike normal tax on remuneration, the rate does not
increase as the value of the dividend increases, so it cannot be described as progressive.
Page 1 of 10
College of Accounting Sciences
⋄
Taxation of Salaried Persons
Semester 2 Assignment — 2026
⋄
Module Code: TAX1501
Module Name: Taxation of Salaried Persons
Assignment No.: 01
Due Date: 24 August 2026
Semester: Semester 2 – 2026
Unique Number: 708051
Submitted in partial fulfilment of the requirements for Taxation of Salaried Persons
at the University of South Africa.
, UNISA | TAX1501 Taxation of Salaried Persons – Assignment
Question 1: Multiple Choice Questions (20 marks)
1.1 Objection period
How many days does a taxpayer have to lodge an objection against an assessment?
a. 15 business days from the date of the assessment
b. 30 business days from the date of the assessment
c. 60 business days from the date of the assessment
d. 80 business days from the date of the assessment
Correct answer: (d) 80 business days from the date of the assessment.
The dispute resolution rules under the Tax Administration Act 28 of 2011 were amended with
effect from 10 March 2023, extending the objection period from 30 to 80 business days from
the date of assessment, or from the date SARS notifies the taxpayer that adequate reasons
have been provided (South African Revenue Service, 2026a). The 30-day period referred to in
option (b) is the outdated period that applied before this amendment and no longer reflects
current practice.
1.2 Taxation of dividends
In South Africa, dividend tax is taxed at?
a. Progressive tax rates
b. All dividends in South Africa are exempt from tax
c. Regressive tax rates
d. A fixed tax rate
Correct answer: (d) A fixed tax rate.
Dividends Tax is levied under Part VIII of the Income Tax Act 58 of 1962 at a single, fixed
rate of 20% on the amount of any dividend paid by a resident company or by certain non-
resident companies, and is withheld at source by the company or the regulated intermediary
(South African Revenue Service, 2026b). Unlike normal tax on remuneration, the rate does not
increase as the value of the dividend increases, so it cannot be described as progressive.
Page 1 of 10
