[Registered Qual & Unit Std Home page] [Search Qualifications] [Search Unit Standards]
SAQA 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:
  • Taxation in the South African environment.
  • Basic principles of international tax concepts.
  • An in-depth understanding and practical application of the South African Tax System.
  • Detailed calculations based on practical case studies as well as to provide advice to clients.
  • Tax implications of investments.
  • Enunciating the specific purpose of this subject.
  • Presenting a research proposal to address an absence in the tax realm.
    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:
  • Bachelor of Commerce, NQF Level 7. 
    		•

    RECOGNISE PREVIOUS LEARNING? 
    Y 

    QUALIFICATION RULES 
    This qualification comprises of compulsory modules at NQF Level 8 totalling 140 Credits.

    Compulsory Modules, 140 Credits:
  • South African Tax, Credit 20.
  • Principles of International Tax, Credit 20.
  • Advanced Taxation, Credit 20.
  • Calculating Income Tax, Credit 20.
  • Investments and their tax implications, Credit 20.
  • Interpretation of Tax statutes, Credit 20.
  • Research Methodology, Credit 20. 
    		•

    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:
  • The nature of integrated financial accounting is analysed within both a private and public finance environment.
  • Advanced financial accounting theories and practices are analysed in order to determine their applicability within a specific context.
  • Ethical financial accounting theories and practices are analysed within a corporate governance environment.
  • Appropriate solutions to advanced accounting financial problems are developed for a specific field.

    Associated Assessment Criteria for Exit Level Outcomes 2:
  • The relevant and appropriate sources of financial information are collated for reporting purposes.
  • Financial records and statements are analysed using the relevant corporate financial reporting theories, principles and practices.
  • Appropriate responses to resolve inconsistencies, irregularities and/or non-adherence are determined for inclusion in a report.
  • The appropriate medium and language is used to effectively convey the findings in a financial report.
  • An understanding of the need to act professionally and ethically during reporting procedures and processes is demonstrated.

    Associated Assessment Criteria for Exit Level Outcomes 3:
  • International and national trends are analysed in order to determine their impact on the organisation.
  • Business and commerce strategies are analysed to see if they meet organisational objectives.
  • Advanced management theories and principles are analysed within both a private and public management environment.
  • Strategic accounting activities are planned and implemented using advanced judgemental processes.

    Associated Assessment Criteria for Exit Level Outcomes 4:
  • International and national tax provisions are analysed against national, social and demographic needs.
  • Laws and procedures relating to tax levies are analysed to determine their effectiveness.
  • Tax practices are analysed to determine adherence to compliance requirements.

    Associated Assessment Criteria for Exit Level Outcomes 5:
  • Select and apply appropriate theory to complex and unfamiliar management accountancy problems.
  • Critically analyse and explain the appropriateness of the application of standard procedures processes or techniques to unfamiliar problems related to management accounting.
  • Substantiate the use of selected procedures, processes or techniques.

    Associated Assessment Criteria for Exit Level Outcomes 6:
  • Interrogate multiple sources of knowledge in the accountancy field.
  • Evaluate knowledge and processes of knowledge production.
  • Collect, analyse, organise and critically evaluate information of a Management Accounting nature.
  • Use information technology to identify, analyse and address complex or abstract problems drawing systematically on the body of knowledge and methods appropriate to management accountancy.
  • Develop creative responses to problems and issues.

    Associated Assessment Criteria for Exit Level Outcomes 7:
  • Advise on important elements of the change process, evaluate tools and methods for effectively implementing and managing change and recommend change management processes in support of strategy implementation.
  • An understanding and application of, appropriate methods or practices to resolve complex discipline-related problems and thereby introduce change within related practice are critically reflected.
  • Apply effectively, innovatively and responsibly the pervasive qualities and skills required as management accountant, including ethics and professionalism, personal attributes (e.g. self-management, life-long learning, leadership and teamwork) and professional skills (e.g. effective communication and utilisation of information technology). 
    		•

    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:
  • Queensland University of Technology (QUT), Australia a Graduate Diploma in Business (Professional Accounting) is offered. The following modules comprises the qualification:
  • Business and Corporations Law.
  • Cost and Management Accounting.
  • Financial Accounting 1.
  • Financial Accounting 2.
  • Financial Accounting 3.
  • Managerial Finance.
  • Electronic Commerce Cycles.
  • Economics and Data Analysis Systems.

    AUT Business School, Auckland, New Zealand a Postgraduate Diploma in Professional Accounting is offered. The following modules comprises the qualification:
  • Financial Accounting.
  • Management Accounting for Business.
  • Taxation in New Zealand.
  • Accounting Information.
  • Economics for Business.
  • Statistics for Business.
  • Investment and Risk Management.
  • Financial Risk Management.
  • Business Law.
  • Law of Business Organisations.
  • Managing Organisations and People.

    Southern Institute of Technology, Invercargill, New Zealand a Graduate Diploma in Accounting is offered. The following modules comprises the qualification:
  • Financial Accounting.
  • Management Accounting.
  • Advanced Financial Reporting.
  • Advanced Management Accounting.
  • Accounting Dissertation.
  • Contemporary Issues.

    UWE Bristol, United Kingdom a Postgraduate Diploma in Accounting and Financial Management is offered. The following modules comprises the qualification:
  • Fundamentals of Financial Management
  • Financial Context and Contemporary Issues
  • Corporate Strategy
  • Corporate Financial
  • Strategy
  • Performance Measurement and Management
  • Corporate Financial Reporting
  • Research Methods.

    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:
  • Bachelor of Accountancy Honours: Financial: Taxation: Management: Auditing, NQF Level 8.
  • Bachelor of Commerce Honours in Taxation, NQF Level 8.
  • Postgraduate Diploma in Tax Strategy and Management, NQF Level 8.

    Vertical Articulation:
  • Master of Accountancy in Taxation, NQF Level 9.
  • Master of Laws in Tax Law. NQF Level 9.
  • Master of Commerce in South African and International Taxation, NQF Level 9. 
    		•

    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.