TAX3704
EXAM PACK
FOR ASSISTANCE WITH THIS MODULE +27 67 171 1739
, TAX3704/MAYJUN/2023
UNIVERSITY EXAMINATIONS CONFIDENTIAL
May / June 2023
TAX3704
TAX ADMINISTRATION
First Examiner: Prof MJ Nieuwoudt
Second Examiner: Adv WR Uys
100 Marks
Duration 2 Hours
This paper consists of eight ( 8 ) pages
This is an open book exam:
(You may use printed material but not electronic information. The use of electronic material will
be regarded as plagiarism. You are not allowed to copy verbatim from the printed material. You
should provide answers in your own word.)
Information and instructions:
(1) This paper consists of four (4) questions.
(2) Please indicate your student number on your exam answer script. Start each question on a
new (separate) page.
(3) Number each page and upload ONE pdf document. The file name of your pdf document
must be in the following format: Student number space TAX3704. For example: 33445566
TAX3704.
Structure of the paper:
Question Topic Page Marks
1 Registration of taxpayers and Third party data 5 20
2 Information gathering 6 15
3 Advanced rulings 6 30
4 Penalties, Dispute resolution and Tax liability and Payment 8 35
TOTAL 100
Page 1 of 8
, TAX3704/MAYJUN/2023
May/June 2023 online examination rules
Students are expected to familiarise themselves with the online examination rules before
they commence with their examinations.
Examination sessions commence at the time indicated on the final examination timetable.
You are required to adhere strictly to the specified times.
Students are advised to complete the Course: Basic Skills for Online Exams (unisa.ac.za)
and complete the mock assessment Course: ADOVH001: Mock Exams (unisa.ac.za).
i. For file upload/take-home examinations
1. Students must upload their answer scripts in a single PDF file on the official myExams
platform (answer scripts must not be password protected or uploaded as "read-only"
files).
2. NO e-mailed scripts will be accepted.
3. Students are advised to preview submissions (answer scripts) to ensure legibility and also
to ensure that the correct answer script file has been uploaded.
4. Students are permitted to resubmit their answer scripts within the stipulated submission
duration, should their initial submission be unsatisfactory.
5. Uncollated answer scripts and scripts with an incorrect file format will not be
considered.
6. Wrong answer files that are uploaded (ie any file other than the exam answer
script) will not be marked and no opportunity will be granted for resubmission.
7. A mark awarded for an incomplete submission will be the student’s final mark.
No opportunity for resubmission will be granted.
8. A mark awarded for an illegible scanned submission will be the student’s final mark. No
opportunity for resubmission will be granted.
9. Only the last answer file uploaded within the stipulated submission duration period will
be marked.
10. Submissions will only be accepted from registered student accounts.
11. Students who have not utilised invigilation or proctoring tools will be deemed to have
transgressed Unisa’s examination rules and will have their marks withheld. If a student
is found to have been outside the invigilator app for a total of 10 minutes during their
examination session, they will be considered to have violated Unisa's examination rules
and their marks will be withheld. For examinations which use the IRIS invigilation system,
IRIS must be recording throughout the duration of the examination until the submission
of the examinations script.
12. Students have 48 hours from the date of their examination to upload their invigilator results
from the Invigilator App. Failure to do so will result in students deemed not to have utilised
the invigilation or proctoring tools.
Page 2 of 8
Open Rubric
, TAX3704/MAYJUN/2023
13. Students must complete the online declaration of their work when submitting. Students suspected of
dishonest conduct during the examinations will be subjected to disciplinary processes. Students may not
communicate with any other person or request assistance from any other person during their
examinations. Plagiarism is a violation of academic integrity and students who plagiarise, copy from
published work or Artificial Intelligence Software (eg ChatGPT) or online sources (eg course material), will
be in violation of the Policy on Academic Integrity and the Student Disciplinary Code and may be referred
to a disciplinary hearing. Unisa has a zero tolerance for plagiarism and/or any other forms of academic
dishonesty.
14. Listening to audio (music) and making use of audio-to-text software is strictly prohibited during your
examination session unless such usage of the software is related to a student’s assistive device which has
been so declared. Failure to do so will be a transgression of Unisa’s examination rules and the student's
marks will be withheld.
15. Students are provided 30 minutes to submit their answer scripts after the official examination time.
Students who experience technical challenges should report the challenges to the SCSC on 080 000 1870
or their College exam support centres (refer to the Get help during the examinations by contacting the
Student Communication Service Centre [unisa.ac.za]) within 30 minutes. Queries received after 30
minutes of the official examination duration time will not be responded to. Submissions made after the
official examination time will be rejected according to the examination regulations and will not be
marked.
16. Non-adherence to the processes for uploading examination responses will not qualify the student for any
special concessions or future assessments.
17. Queries that are beyond Unisa’s control include the following:
a. Personal network or service provider issues
b. Load shedding/limited space on personal computer
c. Crashed computer
d. Non-functioning cameras or web cameras
e. Using work computers that block access to t he myExams site (employer firewall
challenges)
f. Unlicensed software (eg license expires during exams)
Postgraduate students experiencing the above challenges are advised to apply for an aegrotat
and submit supporting evidence within ten days of the examination session. Students will not be
able to apply for an aegrotat for a third examination opportunity.
Postgraduate/undergraduate students experiencing the above challenges in their second
examination opportunity will have to reregister for the affected module.
18. Students experiencing technical challenges should contact the SCSC on 080 000 1870 or via e-mail at
, or refer to the Get help during the examinations by contacting the Student
Communication Service Centre (unisa.ac.za) for the list of additional contact numbers. Only
communication received from your myLife account will be considered.
Page 3 of 8
EXAM PACK
FOR ASSISTANCE WITH THIS MODULE +27 67 171 1739
, TAX3704/MAYJUN/2023
UNIVERSITY EXAMINATIONS CONFIDENTIAL
May / June 2023
TAX3704
TAX ADMINISTRATION
First Examiner: Prof MJ Nieuwoudt
Second Examiner: Adv WR Uys
100 Marks
Duration 2 Hours
This paper consists of eight ( 8 ) pages
This is an open book exam:
(You may use printed material but not electronic information. The use of electronic material will
be regarded as plagiarism. You are not allowed to copy verbatim from the printed material. You
should provide answers in your own word.)
Information and instructions:
(1) This paper consists of four (4) questions.
(2) Please indicate your student number on your exam answer script. Start each question on a
new (separate) page.
(3) Number each page and upload ONE pdf document. The file name of your pdf document
must be in the following format: Student number space TAX3704. For example: 33445566
TAX3704.
Structure of the paper:
Question Topic Page Marks
1 Registration of taxpayers and Third party data 5 20
2 Information gathering 6 15
3 Advanced rulings 6 30
4 Penalties, Dispute resolution and Tax liability and Payment 8 35
TOTAL 100
Page 1 of 8
, TAX3704/MAYJUN/2023
May/June 2023 online examination rules
Students are expected to familiarise themselves with the online examination rules before
they commence with their examinations.
Examination sessions commence at the time indicated on the final examination timetable.
You are required to adhere strictly to the specified times.
Students are advised to complete the Course: Basic Skills for Online Exams (unisa.ac.za)
and complete the mock assessment Course: ADOVH001: Mock Exams (unisa.ac.za).
i. For file upload/take-home examinations
1. Students must upload their answer scripts in a single PDF file on the official myExams
platform (answer scripts must not be password protected or uploaded as "read-only"
files).
2. NO e-mailed scripts will be accepted.
3. Students are advised to preview submissions (answer scripts) to ensure legibility and also
to ensure that the correct answer script file has been uploaded.
4. Students are permitted to resubmit their answer scripts within the stipulated submission
duration, should their initial submission be unsatisfactory.
5. Uncollated answer scripts and scripts with an incorrect file format will not be
considered.
6. Wrong answer files that are uploaded (ie any file other than the exam answer
script) will not be marked and no opportunity will be granted for resubmission.
7. A mark awarded for an incomplete submission will be the student’s final mark.
No opportunity for resubmission will be granted.
8. A mark awarded for an illegible scanned submission will be the student’s final mark. No
opportunity for resubmission will be granted.
9. Only the last answer file uploaded within the stipulated submission duration period will
be marked.
10. Submissions will only be accepted from registered student accounts.
11. Students who have not utilised invigilation or proctoring tools will be deemed to have
transgressed Unisa’s examination rules and will have their marks withheld. If a student
is found to have been outside the invigilator app for a total of 10 minutes during their
examination session, they will be considered to have violated Unisa's examination rules
and their marks will be withheld. For examinations which use the IRIS invigilation system,
IRIS must be recording throughout the duration of the examination until the submission
of the examinations script.
12. Students have 48 hours from the date of their examination to upload their invigilator results
from the Invigilator App. Failure to do so will result in students deemed not to have utilised
the invigilation or proctoring tools.
Page 2 of 8
Open Rubric
, TAX3704/MAYJUN/2023
13. Students must complete the online declaration of their work when submitting. Students suspected of
dishonest conduct during the examinations will be subjected to disciplinary processes. Students may not
communicate with any other person or request assistance from any other person during their
examinations. Plagiarism is a violation of academic integrity and students who plagiarise, copy from
published work or Artificial Intelligence Software (eg ChatGPT) or online sources (eg course material), will
be in violation of the Policy on Academic Integrity and the Student Disciplinary Code and may be referred
to a disciplinary hearing. Unisa has a zero tolerance for plagiarism and/or any other forms of academic
dishonesty.
14. Listening to audio (music) and making use of audio-to-text software is strictly prohibited during your
examination session unless such usage of the software is related to a student’s assistive device which has
been so declared. Failure to do so will be a transgression of Unisa’s examination rules and the student's
marks will be withheld.
15. Students are provided 30 minutes to submit their answer scripts after the official examination time.
Students who experience technical challenges should report the challenges to the SCSC on 080 000 1870
or their College exam support centres (refer to the Get help during the examinations by contacting the
Student Communication Service Centre [unisa.ac.za]) within 30 minutes. Queries received after 30
minutes of the official examination duration time will not be responded to. Submissions made after the
official examination time will be rejected according to the examination regulations and will not be
marked.
16. Non-adherence to the processes for uploading examination responses will not qualify the student for any
special concessions or future assessments.
17. Queries that are beyond Unisa’s control include the following:
a. Personal network or service provider issues
b. Load shedding/limited space on personal computer
c. Crashed computer
d. Non-functioning cameras or web cameras
e. Using work computers that block access to t he myExams site (employer firewall
challenges)
f. Unlicensed software (eg license expires during exams)
Postgraduate students experiencing the above challenges are advised to apply for an aegrotat
and submit supporting evidence within ten days of the examination session. Students will not be
able to apply for an aegrotat for a third examination opportunity.
Postgraduate/undergraduate students experiencing the above challenges in their second
examination opportunity will have to reregister for the affected module.
18. Students experiencing technical challenges should contact the SCSC on 080 000 1870 or via e-mail at
, or refer to the Get help during the examinations by contacting the Student
Communication Service Centre (unisa.ac.za) for the list of additional contact numbers. Only
communication received from your myLife account will be considered.
Page 3 of 8
