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All qualifications and part qualifications registered on the National Qualifications Framework are public property. Thus the only payment that can be made for them is for service and reproduction. It is illegal to sell this material for profit. If the material is reproduced or quoted, the South African Qualifications Authority (SAQA) should be acknowledged as the source. |
SOUTH AFRICAN QUALIFICATIONS AUTHORITY |
REGISTERED QUALIFICATION: |
Postgraduate Diploma in Taxation |
SAQA QUAL ID | QUALIFICATION TITLE | |||
111265 | Postgraduate Diploma in Taxation | |||
ORIGINATOR | ||||
Akademia NPC | ||||
PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY | NQF SUB-FRAMEWORK | |||
CHE - Council on Higher Education | HEQSF - Higher Education Qualifications Sub-framework | |||
QUALIFICATION TYPE | FIELD | SUBFIELD | ||
Postgraduate Diploma | Field 03 - Business, Commerce and Management Studies | Finance, Economics and Accounting | ||
ABET BAND | MINIMUM CREDITS | PRE-2009 NQF LEVEL | NQF LEVEL | QUAL CLASS |
Undefined | 120 | Not Applicable | NQF Level 08 | Regular-Provider-ELOAC |
REGISTRATION STATUS | SAQA DECISION NUMBER | REGISTRATION START DATE | REGISTRATION END DATE | |
Reregistered | EXCO 0821/24 | 2019-08-19 | 2027-06-30 | |
LAST DATE FOR ENROLMENT | LAST DATE FOR ACHIEVEMENT | |||
2028-06-30 | 2031-06-30 |
In all of the tables in this document, both the pre-2009 NQF Level and the NQF Level is shown. In the text (purpose statements, qualification rules, etc), any references to NQF Levels are to the pre-2009 levels unless specifically stated otherwise. |
This qualification does not replace any other qualification and is not replaced by any other qualification. |
PURPOSE AND RATIONALE OF THE QUALIFICATION |
Purpose:
The qualification is intended for learners who wish to make taxation their career. These learners will acquire the knowledge and skills required to become a tax expert ensuring organisational and individual compliance with the requirements of the South African Revenue Services and the National Treasury. The successful learner will be able to analyse contemporary developments in the various fields of taxation in relation to the knowledge relating to: This qualification also aims at enhancing quality leadership in taxation. In order to promote a philosophy of lifelong learning, the qualification aims to provide learners with improved articulation options, thus enhancing learners' chances of accessing higher level qualifications at other institutions. Rationale: The modern business world needs participants with knowledge and understanding of taxation practice to contribute to the continuing success of the economy. The qualification in Taxation is designed to provide learners with knowledge of taxation. Learners will be equipped with knowledge and skills that enable them to critically engage in solving problems and complexities faced in taxation globally and specifically in South Africa. This qualification presents an opportunity for balancing pure theory with practice and adopting an epistemological approach that employs various 'world views' across the spectrum towards tax education. This qualification provides learners with advanced knowledge, competency and analytical skills in the field of Taxation and its allied disciplines of Financial Accounting and Economics. |
LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING |
Recognition of Prior Learning (RPL):
This qualification is requiring appropriate work experience as part of the entry requirements to the qualification. Learning that has been acquired through formal, informal and non-formal means is recognised for the fulfilment of the entry requirements of this qualification or part of the qualification. It is required that through assessment practices, the learner should demonstrate competence in the knowledge, skills, values and attitudes implicit in this qualification. Recognition of Prior Learning (RPL) is performed by means of an Integrated Assessment and evaluation process. This Recognition of Prior Learning may allow for accelerated access or granted credits for further learning. RPL will be in accordance with the institutional RPL policy and will be dealt with on an individual basis subject to the guidelines provided by the CHE. The institution's RPL policy is an institutional policy accommodating access to all the qualifications offered by the institution. In order to maintain consistency, the institutional RPL policy is applied equally and fairly to all prospective candidates in the category. Entry Requirements: The minimum entry requirement for this qualification is: |
RECOGNISE PREVIOUS LEARNING? |
Y |
QUALIFICATION RULES |
This qualification comprises of compulsory modules at NQF Level 8 totalling 140 Credits.
Compulsory Modules, 140 Credits: |
EXIT LEVEL OUTCOMES |
1. Analyse advanced financial accounting theories, principles and practices.
2. Apply advanced corporate financial reporting theories, principles and practices. 3. Analyse financial strategy, theories, principles and practices. 4 Analyse complex taxation principles and practices. 5. Demonstrate insight in the complexities and uncertainties of selecting, applying or transferring appropriate theory, standards, standard procedures, processes or techniques to unfamiliar problems in management accountancy. 6. Demonstrate an understanding of multiple sources of knowledge in the accountancy field and the associated knowledge and processes of knowledge production. 7 Demonstrate an understanding of change and the tools and methods for implementing and managing change. |
ASSOCIATED ASSESSMENT CRITERIA |
Associated Assessment Criteria for Exit Level Outcomes 1:
Associated Assessment Criteria for Exit Level Outcomes 2: Associated Assessment Criteria for Exit Level Outcomes 3: Associated Assessment Criteria for Exit Level Outcomes 4: Associated Assessment Criteria for Exit Level Outcomes 5: Associated Assessment Criteria for Exit Level Outcomes 6: Associated Assessment Criteria for Exit Level Outcomes 7: |
INTERNATIONAL COMPARABILITY |
This qualification compares favourably with international qualifications offered in Australia, New Zealand and the United Kingdom. All qualifications are designed to provide learners with knowledge of and skills in management accounting. Learners are also enabled to deal with complexities and solve problems related to management and financial accounting and also take into consideration related legislation and policies. Ethical behaviour is also stressed in the qualifications.
The following international qualifications illustrate some similarities with South African counterparts as well as show that this qualification is comparable with what is offered internationally: AUT Business School, Auckland, New Zealand a Postgraduate Diploma in Professional Accounting is offered. The following modules comprises the qualification: Southern Institute of Technology, Invercargill, New Zealand a Graduate Diploma in Accounting is offered. The following modules comprises the qualification: UWE Bristol, United Kingdom a Postgraduate Diploma in Accounting and Financial Management is offered. The following modules comprises the qualification: Integrated Assessment: Both Summative and Formative Assessment will be used. Summative Assessment is making a judgement about achievement. Learner-readiness determines whether the learner will qualify for the respective examinations. It is required that the assignments are sub Formative Assessment ensures that supports the teaching and learning process, provides constructive feedback to the learner on his/her progress and it helps to make decisions on the learner's readiness to complete their Summative Assessment. This type of assessment will be in the form of Class tests, Semester Tests and Practical project/assignment (subject dependent). |
ARTICULATION OPTIONS |
This qualification allows for horizontal and vertical articulation.
Horizontal Articulation: Vertical Articulation: |
MODERATION OPTIONS |
N/A |
CRITERIA FOR THE REGISTRATION OF ASSESSORS |
N/A |
NOTES |
N/A |
LEARNING PROGRAMMES RECORDED AGAINST THIS QUALIFICATION: |
NONE |
PROVIDERS CURRENTLY ACCREDITED TO OFFER THIS QUALIFICATION: |
This information shows the current accreditations (i.e. those not past their accreditation end dates), and is the most complete record available to SAQA as of today. Some Primary or Delegated Quality Assurance Functionaries have a lag in their recording systems for provider accreditation, in turn leading to a lag in notifying SAQA of all the providers that they have accredited to offer qualifications and unit standards, as well as any extensions to accreditation end dates. The relevant Primary or Delegated Quality Assurance Functionary should be notified if a record appears to be missing from here. |
NONE |
All qualifications and part qualifications registered on the National Qualifications Framework are public property. Thus the only payment that can be made for them is for service and reproduction. It is illegal to sell this material for profit. If the material is reproduced or quoted, the South African Qualifications Authority (SAQA) should be acknowledged as the source. |