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SOUTH AFRICAN QUALIFICATIONS AUTHORITY 
REGISTERED QUALIFICATION: 

Postgraduate Diploma in Applied Taxation 
SAQA QUAL ID QUALIFICATION TITLE
118652  Postgraduate Diploma in Applied Taxation 
ORIGINATOR
Cape Peninsula University of Technology 
PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY NQF SUB-FRAMEWORK
-   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 0333/25  2025-07-10  2028-07-10 
LAST DATE FOR ENROLMENT LAST DATE FOR ACHIEVEMENT
2029-07-10   2032-07-10  

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 purpose of the Postgraduate Diploma in Applied Taxation is to prepare a learner to:
  • Analyse information supplied by the taxpayer, report on this information and provide advice on taxation issues.
  • Prepare and review relevant tax returns and assess and verify correctness thereof.
  • Handle tax disputes by reporting, engaging and mediating on behalf of the taxpayer.
  • Formulate, submit, and interpret tax opinions.
  • Provide advice on retirement and wealth planning to individuals.

    Upon completing this qualification, qualifying learners will be able to:
  • Register and process all taxpayers and finalise income tax, payroll tax and VAT returns and Estate duty.
  • Review and audit tax balances by applying and interpreting Tax and Tax Administration Acts.
  • Analyse and assess a critical review of financial statements, financial reports and principles for tax purposes as well as retirement and wealth planning.
  • Mediate on all tax disputes on behalf of the taxpayer.
  • Research and write tax opinions on tax matters.

    Rationale:
    Accountants and financial managers at various levels in South Africa are recognised by the Department of Home Affairs as a scarce skill in the Government Gazette, 37716 of 2014. This includes trained Tax Advisors. More recently a list of occupations in high demand was published which mentions "Financial Advisors". Estate and Retirement planning will form part of this qualification.

    This institution is the only public contact institution in South Africa aspiring to offer a qualification that targets the knowledge and practical components of the Tax Advisor designation of the South African Institute of Tax Professionals (SAIT). This qualification will offer a career path for learners who wish to specialise in the field of Taxation.

    A needs analysis conducted by the Department of Financial Accounting and Taxation suggested that there is no specific qualification in South Africa that covers the knowledge component of the Tax Advisor designation from SAIT with specialization specifically in Taxation which includes practical skills, such as efiling and other computer applications. There is a need for a full rounded qualification that covers the knowledge and practical components of the Tax Advisor designation of SAIT.

    Not only will this qualification provide an articulation route for the learners to specialise in the field of Taxation, but it will also provide an articulation route for learners from other institutions in South Africa to articulate into this qualification to specialise.

    The Department of Financial Accounting and Taxation is developing this qualification in conjunction with SAIT so that it is aligned with the knowledge and practical requirements of the Tax Advisor designation of SAIT. Upon completion of this qualification, qualifying learners can apply for membership of the Tax Advisor and complete their workplace component to qualify as a Tax Advisor through SAIT.

    The qualification is intended to provide an articulation route into research. To prepare learners for further research studies into Master degrees, there will be a research project built into the programme to develop the learners' interest in research. 
    		•

    LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
    Recognition of Prior Learning (RPL):
    Recognition of Prior Learning (RPL):
    This qualification may be achieved in part or completely through the Recognition of Prior Learning, which includes formal, informal, and non-formal learning and work experience. The Recognition of Prior Learning (RPL) assessment process involves the identification, mediation, assessment and acknowledgement of knowledge and skills obtained through informal and non-formal learning. RPL is applied in terms of the policy and criteria of the institution. The necessary documentary evidence will have to be provided and a formal RPL process will be followed. The institution will apply in this qualification the RPL for both access and credits in line with the National Policy and Criteria for the Implementation of RPL (Amended in March 2019).

    RPL for Access:
    Learners who do not meet the minimum entry requirements of the required qualification may be considered for RPL. There are two options:
  • Advanced Standing, in which case the minimum entry requirements are waived by the admitting institution based on evidence of prior learning, work experience or any other relevant circumstances that may apply to an individual learner. No portfolio is required.
    OR
  • Applicants may provide evidence in the form of a portfolio that demonstrates that the applicant has acquired sufficient relevant knowledge, skills, and competencies to be able to reasonably meet the expectations for learning demanded by the qualification for which they are seeking access.
  • In instances where RPL is applied for the purposes of access, no credits will be awarded for any previous learning. However, the candidate may choose the option of being assessed for credit.

    RPL for credits:
    Learners who do meet the necessary entry requirements for admission to a qualification may be awarded some or all the credits towards the qualification. There are two possibilities:
  • Learners may apply for RPL to be exempted from a module or some modules by providing sufficient evidence in the form of a portfolio that demonstrates that a level of competency, equivalent to the learning outcomes of the module or modules, has been achieved. Credits will be awarded for such modules.
    OR
  • Learners may apply for RPL to be awarded all the credits required for the qualification. Sufficient evidence must be provided that demonstrates a level of competency equivalent to all the learning outcomes of the qualification.


    Entry Requirements:
    The minimum entry requirement for this qualification is:
  • Bachelor of Technology in Taxation, NQF Level 7.
    Or
  • Bachelor of Commerce in Taxation, NQF Level 7.
    Or
  • Advanced Diploma in Accountancy, NQF level 7.
    Or
  • Advanced Diploma in Taxation, NQF Level 7. 
    		•

    RECOGNISE PREVIOUS LEARNING? 
    Y 

    QUALIFICATION RULES 
    This qualification consists of the following compulsory modules at National Qualifications Framework Level 8 totalling 124 Credits.

    Compulsory Modules, Level 5,120 Credits:
  • Income Tax Analysis - Businesses, 20 Credits.
  • Income Tax Analysis - Individuals, 20 Credits.
  • Value-added tax (VAT) Analytics, 20 Credits.
  • Accounting for Tax Practitioners, 12 Credits.
  • Tax Administration, 20 Credits.
  • Retirement and Wealth Planning, 20 Credits.
  • Workplace based learning, 12 Credits. 
    		•

    EXIT LEVEL OUTCOMES 
    1. Register, evaluate and process different categories of taxpayers, finalise income tax, VAT and payroll returns and liabilities
    2. Develop, interpret and recommend accounting systems. Analyse and assess a critical review of financial statements, financial reports, and principles according to statutory requirements. Apply and review the most advantageous decisions to develop creative responses to problems and issues to support strategic planning.
    3. Review and assess advanced and complex tax balances and assessments. Verify taxable income and value-added tax inputs and outputs through the application of auditing principles and techniques by applying the risk profile of tax entities to be audited and the methodology to be used.
    4. Defend and justify research methodology techniques to appraise, construct and solve problems in the field of taxation in decision-making and use of resources, relevant legislation, case laws, and industry-related issues. Indicate an ability to apply, in a self-critical manner, learning strategies that effectively address his or her professional and ongoing learning needs.
    5. Designing and constructing advanced estate duty and wealth planning (including wills) and formation of trusts by indicating creative insights, rigorous interpretations and solutions to problems and issues appropriate to the context.
    6. Apply and indicate knowledge of the Tax Administration Act, the procedures, and techniques of how to meditate in tax disputes and the writing of tax opinions. Assess an ability to identify, address and engage in ethical issues based on critical reflection on the suitability of different ethical value systems pertaining to specific contexts and taxpayers. 

    ASSOCIATED ASSESSMENT CRITERIA 
    Associated Assessment Criteria for Exit Level Outcome 1:
  • Successfully register taxpayers for the different categories and types of taxes.
  • Correctly evaluate and finalise Income Tax, VAT and payroll returns and liabilities.

    Associated Assessment Criteria for Exit Level Outcome 2:
  • Correctly develop, interpret and recommend accounting systems.
  • Appropriately analyse and assess a critical review of financial statements, including capital reconciliation, financial reports, and principles according to statutory requirements.
  • Correctly apply and review the most advantageous decisions to develop creative responses to problems and issues to support strategic planning.

    Associated Assessment Criteria for Exit Level Outcome 3:
  • Correctly review and assess advanced and complex tax balances and assessments for all taxes.
  • Accurately verify taxable income and VAT inputs and outputs through the application of auditing principles and techniques.

    Associated Assessment Criteria for Exit Level Outcome 4:
  • Appropriately defend and justify research methodology techniques to appraise, construct and solve problems and write opinions in the field of taxation.
  • Correctly apply case laws and industry-related issues in writing opinions.

    Associated Assessment Criteria for Exit Level Outcome 5:
  • Accurately design and construct advanced estate duty and wealth planning (including the setting of wills) and formation of trusts.

    Associated Assessment Criteria for Exit Level Outcome 6:
  • Correctly apply and indicate knowledge of the Tax Administration Act.
  • Correctly apply and indicate the procedures and techniques of how to meditate in tax disputes and the writing of tax opinions.
  • Adequately assess and engage in ethical issues based on critical reflection on the suitability of different ethical value systems pertaining to specific context and taxpayers. 
    		•

    INTERNATIONAL COMPARABILITY 
    Taxation is country-specific, it is difficult to completely find an international qualification to compare it against. The specialised nature of the tax function has led to the establishment of specialised professional bodies in several countries. These professional bodies have established an international association of tax professional bodies, the International Tax Directors' Forum. SAIT represents South Africa on this forum. This provides SAIT with insight into international best practices.

    Country: Australia
    Institution: The University of Melbourne
    Qualification Title: Graduate Diploma in Tax (GDipTax).
    This qualification is ideal for lawyers, accountants and other professionals working as tax advisers in business or government who are looking to take the next step in their careers.
    The extensive and diverse tax subject selection is designed to give an advanced understanding of tax law and policy across core and specialist tax areas.

    Learners in the Graduate Diploma in Tax will learn through a focus on practical case studies that will equip them with detailed tax law knowledge, its underlying principles, and its practical application. It is a 6-month full time or one-year part-time course - with four core tax subjects in total.
    The entry requirements for the Graduate Diploma in Tax will allow applicants that have completed inter alia an undergraduate degree in a relevant discipline and at least one year of documented, relevant professional work experience.
    The GDip in Tax with additional modules and research dissertation may be recognised as part of the world-renowned Melbourne Law Master's program.

    Country: Canada
    Institution: The McGill University in Montreal QC
    Qualification Title: Graduate Diploma in Taxation
    The requirements for this 10-course (30-credit) qualification offers the widest possible range of graduate-level courses in Canada and Internationally. From the start, learners will be learning practical knowledge that they can apply immediately, whether they work in professional practice, for a corporation, or a government agency. Core tax subjects and related interpretation of law and accounting implications are taught.

    Country: United Kingdom
    Institution: The University of Derby
    Qualification Title: undergraduate course in Taxation
    This qualification can be coupled with an Honours course. The Honours allows learners to add complementary subjects to the study of Accounting and Tax. In the final year, a dissertation let learners focus on a specific issue of interest to their career. An optional third-year placement not only gives learners hands-on experience, but it can also count towards work experience requirements for professional body entry.

    Subjects include:
  • Contemporary Reporting Issues.
  • Financial Strategy - Exam or Non-Exam route.
  • Management Accounting Performance Evaluation - Exam or Non-Exam route.
  • Personal Taxation - Exam route.
  • Financial Reporting - Exam route.

    Exam route modules are those which offer the opportunity to apply for exemptions from the Professional Accounting Bodies, whose requirements make it necessary to use formal time-constrained examinations throughout the qualification. In the final year, learners will be tackling and discussing complicated Accounting and Taxation ethical issues as they focus on Strategy, Management, and Leadership.

    Learners will learn from group working and time management through report writing and presentation skills. They will be equipped not only with the subject knowledge but also with the personal, transferable skills that are vital to their career which they need to be successful in the graduate job market. They will take part in simulated case studies, guest lectures and consultancy projects with employers.

    The teaching staff are all professionally qualified and have industry as well as academic experience. As well as teaching on degree programmes, they are also teaching on the professional body courses being ACCA and CIMA. This means that they are aware of and work to the latest and most current professional standards, so learners will benefit from their expertise and understanding of the modern business world.

    There is a range of assessment methods used throughout the degree. The first stage includes computer-based assessments, examinations, essays, business reports and portfolios. All of these are designed to help learners to gauge their own level of learning, by giving feedback on how they do so that it helps learning constructively. For these joint honours degree entry, learners will need to choose two subjects. The entry criteria here is for this subject only.

    There is always a demand for graduates with accounting skills. Past learners have gone on to work for local public practices, multinational tax and accounting firms and taken up Accounting and Taxation careers in merchant banks and other large businesses. As an accountant or tax practitioner learners will have the opportunity to work in many diverse fields. Although Taxation is so country-specific, this qualification of the University of Derby gives a lot of insight into how to include work experience and skills to give learners an advantage over other learners from other institutions.

    Comparison:
    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 take into consideration related legislation and policies. Ethical behaviour is also stressed in the qualifications.

    Conclusion:
    Best practices have been identified from leading institutions locally and abroad, ensuring that the curriculum and content are relevant and addresses the needs of both industry and prospective learners. The South African qualification is comparable to the above international qualifications in terms of content, purpose, rationale and learning outcomes. 
    		•

    ARTICULATION OPTIONS 
    This qualification allows possibilities for both vertical and horizontal articulation.

    Horizontal Articulation:
  • Bachelor of Commerce Honours in Taxation, Level 8.
  • Postgraduate Diploma in Internal Audit, Level 8.
  • Postgraduate Diploma in Accounting, Level 8.
  • Postgraduate Diploma in Cost and Management Accounting, Level 8.

    Vertical Articulation:
  • Master of Management Accounting, NQF Level 9.
  • Master of Internal Auditing, 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.