TAX3701
Date: 25 October 2023
INSTRUCTIONS ON THE DAY OF ASSESSMENT:
Ensure you are connected to the internet in order to log into the Invigilator App and YOUR EXAM QR CODE & EXAM
scan this QR code. ACCESS CODE
If you encounter difficulty in scanning the QR code, you can alternatively enter the
Exam Access Code below the QR code to start the invigilation.
Unless otherwise specified by your institution, note that you can only scan this QR
code once. If your assessment has multiple online sections, tests or attempts, you
should NOT finish the invigilation until your entire assessment has been completed.
Only scan the QR code when the assessment formally commences.
The QR code is only scannable for a limited time and it should therefore be
scanned as soon as possible to start the invigilation.
Exam Access Code: 7acb5ffc
Once the QR code is scanned, ensure your media volume Is turned up and place your
smartphone next to you. The Invigilator App will notify you with a notification beep
when you are required to action a request, which you should then perform.
We recommend that you keep your smartphone on charge for the duration of the assessment.
If you only have one device you may access your assessment in the application by pressing the ‘Access Exam’ button in the top right
corner of your app.
Keep the Invigilator App open on your cell phone for the full duration of the assessment. You are not allowed to minimise or
leave the app.
Ensure you are connected to the internet in order to commence the invigilation as well as at the end of the assessment. No internet
connection is required during the assessment.
You have to adhere to the assessment time limit communicated to you by your institution as the time displayed in the Invigilator
App could differ from the time allocated to complete your assessment.
You can click the "Finish Assessment" button in the app if you finish your assessment early.
If you are performing a written or Scan-and-Upload assessment:
The Invigilator App may request you to take a picture of every page of your answer sheet at the end of the assessment. Unless
otherwise specified by your institution, this does NOT replace the normal upload of your script to your institutions online
portal
After completing invigilation and following all app instructions, you must upload your Invigilation App data. If however there is a delay in
the upload of the app data at the end of the assessment, you should prioritise the upload of your script to your university portal and you
can temporarily minimise the app to do so. Uploading of app data is not time sensitive and you can come back and do it after you have
successfully uploaded your script to the exam portal.
Should you encounter any technical difficulty, please WhatsApp The Invigilator Helpdesk on 073 505 8273.
, UNIVERSITY EXAMINATIONS
Oct/Nov 2023
TAX3701
Taxation of Business Activities
100 Marks
Duration 3 Hours
This paper consists of ten (9) pages and Appendix A
IMPORTANT INSTRUCTIONS:
Assumptions:
1. The VAT rate changed from 14% to 15% on 1 April 2018.
2. All persons mentioned are residents of the Republic of South Africa unless
stated otherwise.
3. SARS = South African Revenue Service.
The answering of this paper:
1. This paper consists of five (5) questions.
2. All questions must be answered.
3. Each question must be commenced on a new (separate) page.
4. 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 has a
nil effect on any tax, this must specifically be indicated, and a short reason should
be provided. All amounts must be rounded to the nearest Rand.
5. Please complete the cover page of the answer book in full.
6. You are reminded that answers may NOT be written in pencil.
7. Proposed timetable:
(As far as possible, try not to deviate from this timetable):
Question Topic Marks Minutes
1 Value-Added Tax 20 36
2 Tax liability of a company 40 72
3 General deduction formula 10 18
4 Provisional tax and dividends tax 18 32
5 Turnover tax 12 22
TOTAL 100 180
Date: 25 October 2023
INSTRUCTIONS ON THE DAY OF ASSESSMENT:
Ensure you are connected to the internet in order to log into the Invigilator App and YOUR EXAM QR CODE & EXAM
scan this QR code. ACCESS CODE
If you encounter difficulty in scanning the QR code, you can alternatively enter the
Exam Access Code below the QR code to start the invigilation.
Unless otherwise specified by your institution, note that you can only scan this QR
code once. If your assessment has multiple online sections, tests or attempts, you
should NOT finish the invigilation until your entire assessment has been completed.
Only scan the QR code when the assessment formally commences.
The QR code is only scannable for a limited time and it should therefore be
scanned as soon as possible to start the invigilation.
Exam Access Code: 7acb5ffc
Once the QR code is scanned, ensure your media volume Is turned up and place your
smartphone next to you. The Invigilator App will notify you with a notification beep
when you are required to action a request, which you should then perform.
We recommend that you keep your smartphone on charge for the duration of the assessment.
If you only have one device you may access your assessment in the application by pressing the ‘Access Exam’ button in the top right
corner of your app.
Keep the Invigilator App open on your cell phone for the full duration of the assessment. You are not allowed to minimise or
leave the app.
Ensure you are connected to the internet in order to commence the invigilation as well as at the end of the assessment. No internet
connection is required during the assessment.
You have to adhere to the assessment time limit communicated to you by your institution as the time displayed in the Invigilator
App could differ from the time allocated to complete your assessment.
You can click the "Finish Assessment" button in the app if you finish your assessment early.
If you are performing a written or Scan-and-Upload assessment:
The Invigilator App may request you to take a picture of every page of your answer sheet at the end of the assessment. Unless
otherwise specified by your institution, this does NOT replace the normal upload of your script to your institutions online
portal
After completing invigilation and following all app instructions, you must upload your Invigilation App data. If however there is a delay in
the upload of the app data at the end of the assessment, you should prioritise the upload of your script to your university portal and you
can temporarily minimise the app to do so. Uploading of app data is not time sensitive and you can come back and do it after you have
successfully uploaded your script to the exam portal.
Should you encounter any technical difficulty, please WhatsApp The Invigilator Helpdesk on 073 505 8273.
, UNIVERSITY EXAMINATIONS
Oct/Nov 2023
TAX3701
Taxation of Business Activities
100 Marks
Duration 3 Hours
This paper consists of ten (9) pages and Appendix A
IMPORTANT INSTRUCTIONS:
Assumptions:
1. The VAT rate changed from 14% to 15% on 1 April 2018.
2. All persons mentioned are residents of the Republic of South Africa unless
stated otherwise.
3. SARS = South African Revenue Service.
The answering of this paper:
1. This paper consists of five (5) questions.
2. All questions must be answered.
3. Each question must be commenced on a new (separate) page.
4. 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 has a
nil effect on any tax, this must specifically be indicated, and a short reason should
be provided. All amounts must be rounded to the nearest Rand.
5. Please complete the cover page of the answer book in full.
6. You are reminded that answers may NOT be written in pencil.
7. Proposed timetable:
(As far as possible, try not to deviate from this timetable):
Question Topic Marks Minutes
1 Value-Added Tax 20 36
2 Tax liability of a company 40 72
3 General deduction formula 10 18
4 Provisional tax and dividends tax 18 32
5 Turnover tax 12 22
TOTAL 100 180
