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SOUTH AFRICAN QUALIFICATIONS AUTHORITY 
REGISTERED QUALIFICATION: 

Master of Taxation 
SAQA QUAL ID QUALIFICATION TITLE
120562  Master of Taxation 
ORIGINATOR
University of KwaZulu-Natal 
PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY NQF SUB-FRAMEWORK
CHE - Council on Higher Education  HEQSF - Higher Education Qualifications Sub-framework 
QUALIFICATION TYPE FIELD SUBFIELD
Master's Degree  Field 03 - Business, Commerce and Management Studies  Finance, Economics and Accounting 
ABET BAND MINIMUM CREDITS PRE-2009 NQF LEVEL NQF LEVEL QUAL CLASS
Undefined  180  Not Applicable  NQF Level 09  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 replaces: 
Qual ID Qualification Title Pre-2009 NQF Level NQF Level Min Credits Replacement Status
81222  Master of Accountancy in Taxation  Level 8 and above  NQF Level 09  180  Complete 

PURPOSE AND RATIONALE OF THE QUALIFICATION 
Purpose
The purpose of the Master of Taxation is to produce graduates with advanced knowledge and skills in taxation who will be independent thinkers and problem-solvers, who can interpret tax legislation and who can apply theory to practical real-life situations. The qualification will ensure that graduates have a sound conceptual understanding of the relevant theories and approaches, as well as the taxation legislative and policy frameworks. In addition, it aims to produce graduates who have strong research skills and who are capable of advancing knowledge in the field of taxation.

The qualification aims:
  • To enable learners to contribute to the strategic and business use of information in taxation in small and large organisations.
  • To help learners develop the ability to make recommendations designed to manage taxation matters within organisations responsibly.
  • To build a foundation in taxation and law that will enable learners to recognise matters that can be handled by chartered accountants and which matters should be referred to experts.
  • To expose learners to relevant legislation case law, standards, and ethical considerations pertinent to the accounting profession.

    Rationale:

    The field of taxation is a complex and constantly changing one. The Master of Taxation is designed to meet the needs of taxation practitioners for specialist knowledge of laws, policies and procedures relating to taxes levied in South Africa and elsewhere and for highly developed skills in interpreting and applying such tax legislation and policies.

    The rationale behind a Master of Taxation is to provide learners with a comprehensive understanding of the tax system and tax laws both locally and internationally. Taxation is a complex and constantly evolving area of law that affects individuals, businesses, and government entities at every level.

    The Master of Taxation provides learners with the knowledge and skills necessary to navigate the complex tax landscape, whether in a corporate or public accounting firm, government or as a tax consultant. Learners in this programme learn about tax law and policy, tax planning and compliance, tax research and analysis, and some aspects of tax technology and systems.

    The qualification also prepares learners to meet the growing demand for tax professionals with advanced expertise in areas such as international tax, estate planning, and tax litigation. The curriculum may include courses on business taxation, estate and gift taxation, tax research and planning, tax accounting and tax policy.

    In addition to technical knowledge, the Master of Taxation may also provide learners with practical experience through internships or other experiential learning opportunities. This experience allows learners to apply their knowledge in real-world situations and develop professional skills. 
    		•

    LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
    Recognition of Prior Learning (RPL):
    The institution conducts RPL in terms of the policy and guidelines of the institution to recognise other forms of formal, informal and non-formal learning and experience. In cases where learners do not comply with the formal admission requirements, the institution applies its RPL policy.

    RPL for access:
  • Learners who do not meet the minimum entrance requirements or the required qualification that is at the same NQF level as the qualification required for admission may be considered for admission through RPL.


    Entry Requirements:
    The minimum entry requirement for this qualification is:
  • Postgraduate Diploma in Accounting, NQF Level 8.
    Or
  • Postgraduate Diploma in Taxation, NQF Level 8.
    Or
  • Bachelor of Commerce Honours in Taxation, NQF Level 8.
    Or
  • Bachelor of Commerce Honours in Accounting, NQF Level 8. 
    		•

    RECOGNISE PREVIOUS LEARNING? 
    Y 

    QUALIFICATION RULES 
    This qualification consists of the following compulsory modules at National Qualifications Framework Level 9 totalling 192 Credits.

    Compulsory Modules
  • Income Tax. 32 Credits.
  • Income Tax and Estate Planning, 32 Credits.
  • Research Methodology in Taxation, 16 Credits.
  • Special Topics, 16 Credits.
  • Research Dissertation in Taxation, 96 Credits. 
    		•

    EXIT LEVEL OUTCOMES 
    1. Demonstrate advanced knowledge of theories and approaches to taxation and apply this knowledge to specific situations.
    2. Demonstrate advanced knowledge of legislation and policy related to South African and international taxation and the ability to interpret such legislation and policy.
    3. Demonstrate advanced knowledge of the most current issues and developments in the field of taxation and the ability to critique such issues/developments from theoretical and policy perspectives.
    4. Demonstrate specialist knowledge of research approaches and methods relevant to taxation research and the ability to plan a research project by evaluating current processes of knowledge production and selecting an appropriate process of inquiry to address an identified research problem in taxation.
    5. Demonstrate the ability to conduct independent research and report on this to reflect intellectual rigour and independent thinking, originality, critical analysis, ability to defend findings and advanced insight into the chosen field of research.
    6. Demonstrate the ability to identify ethical considerations related to taxation issues and to make autonomous ethical decisions which affect knowledge production or complex organisational or professional issues in the field of taxation.
    7. Demonstrate the ability to communicate effectively using a variety of forms (written, oral, graphic) with a range of audiences of different levels of knowledge or expertise.
    8. Demonstrate the ability to manage his/her learning, to operate independently and to take full responsibility for his/her work. 

    ASSOCIATED ASSESSMENT CRITERIA 
    Associated Assessment Criteria for Exit Level Outcome 1:
  • Select and apply appropriate legislation and case law that support advise, discussion or calculation.
  • Illustrate a comprehensive understanding of a complex scenario in a case study through discussion of the issue, and providing the applicable current legislation, reference to supporting interpretation and practice notes and caselaw.
  • Understand core tax theories and current practices in tax structure, administration and strategy and implement through discussion and complete the research proposal on this basis.
  • Determine the impact of key performance measures on the control aspect of an enterprise.
  • Identify and evaluate suitable tax administration processes and practices for use in organisations.
  • Apply pedagogical skills of critical thinking, problem-solving and effective communication of tax case studies.

    Associated Assessment Criteria for Exit Level Outcome 2:
  • Illustrate problem-solving by providing advice, presentation, and develop confidence in ability to apply appropriate legislation and caselaw.
  • Illustrate a command of and ability to design, select and apply appropriate and creative methods, techniques, processes or technologies to complex practical and theoretical problems.
  • Apply critical thinking to evaluate the relevance of new legislative amendments and their practical application in complex case studies is applied.
  • Display a clear understanding of the application of international taxation laws and policies to the various taxpayers.

    Associated Assessment Criteria for Exit Level Outcome 3:
  • Illustrate specialist knowledge to enable engagement with and critique of current research or practices in taxation.
  • Illustrate an awareness of new legislation and the need for amendments to legislation to meet the objectives of the state.
  • Problem-solve by providing advice, presentations, and developing confidence in the ability to apply appropriate legislation and communicate criticism where necessary.
  • Develop learning strategies, which enable academic and professional development through peer discussion, consultations and completing group assignments.

    Associated Assessment Criteria for Exit Level Outcome 4:
  • Show understanding of the characteristics of good taxation research and critically assess and review the research of others.
  • Illustrate the existence of a research gap by articulating the background and thorough literature review.
  • Undertake a research project, under the guidance of a supervisor and based on the proposed research, which demonstrates the application of the relevant research framework and research methodology.
  • Use resources of academic and professional discourses to communicate, in writing, substantial ideas and to critique those ideas that are the products of own research.
  • Prepare an academically sound and practically relevant research proposal, which includes the appropriate choice of a research topic and the clearly defined research questions; a detailed literature review; and a coherent research design including appropriate data sources, data collection methods, and data analysis methods.

    Associated Assessment Criteria for Exit Level Outcome 5:
  • Choose an appropriate research topic and compile research questions.
  • Show understanding of the characteristics of good taxation research and critically assess and review the research of others.
  • Illustrate an understanding of the various research processes and how they can be applied to taxation research.
  • Undertake systematic reviews of research-based literature, and extract key and actionable findings and conclusions for use in taxation advice.
  • Use resources of academic and professional discourses to communicate, in writing, substantial ideas and to critique those ideas that are the products of own research.
  • Communicate own research and insights to other members of the class with different levels of knowledge or expertise.
  • Prepare an academically sound and practically relevant research proposal, which includes the appropriate choice of a research topic and the clearly defined research questions; a detailed literature review; and a coherent research design including appropriate data sources, data collection methods, and data analysis methods.
  • Undertake a research project, under the guidance of a supervisor and based on the proposed research, which demonstrates the application of the relevant research framework and research methodology.

    Associated Assessment Criteria for Exit Level Outcome 6:
  • Illustrate the ability to make autonomous ethical decisions which affect knowledge production or complex organisational or professional issues.
  • Critically contribute to the development of ethical standards in taxation through:
  • Submitting completed assignments with references.
  • Making independent critique of research or case studies.
  • Collect, request and obtain ethical clearance before research data.
  • Indicating in the ethical clearance application all ethical considerations made in line with the proposed study.
  • Develop learning strategies, which enable academic and professional development through peer discussion, consultations and completing group assignments.
  • Illustrate that the most appropriate course of action in relation to the particular context and resources available are identified and opted for.
  • Understand and comply with the professional code of conduct.

    Associated Assessment Criteria for Exit Level Outcome 7:
  • Show that the use of resources of academic and occupational discourses to communicate is utilised.
  • Carry out discussions, and presentations and defend substantial ideas that are the products of research or developments in taxation; and use a range of advanced and specialised skills and discourses appropriate to the field to communicate with a range of audiences with different levels of knowledge or expertise.
  • Illustrate understanding of legislative application in written submissions ie. Assignments, synopses, written assessments and research proposals assessed by internal and external moderators.

    Associated Assessment Criteria for Exit Level Outcome 8:
  • Develop learning strategies, which enable academic and professional development through peer discussion, consultations and completing group assignments.
  • Illustrate ability to manage own learning by submitting independently completed assignments with references.
  • Illustrate ability to manage own learning by communicating with peers and relevant academics to enhance knowledge and strengthen an argument. 
    		•

    INTERNATIONAL COMPARABILITY 
    This qualification compares with the following international qualifications in terms of the range of competencies in the learning content offered.

    Country: England
    Institution: University of Oxford (UO)
    Qualification title: Master of Science in Taxation
    Duration two years full-time

    Entry requirements
  • Bachelor's degree with Honours in Law, Economics or Accounting with first-class or strong upper second-class pass.

    Compulsory modules:
  • Tax principles and policies.
  • Principles of International Taxation.
  • Tax Research compares with Research Methodology in Taxation.

    Elective modules
  • Comparative Corporation Tax,
  • Ethical Issues in Tax Practice,
  • EU Tax Law,
  • Tax and Public Policy,
  • Taxation of Corporate Finance,
  • Tax Treaties,
  • Taxation of Global Wealth,
  • US International Tax
  • 12 000- words Dissertation compared with Research Dissertation in Taxation.

    Assessment
  • Essays.
  • Examinations.

    Similarities
  • The University of Oxford (UO) and South African (SA) qualifications require learners who completed a Bachelor's degree with Honours.
  • Both OU and SA qualifications share similar modules such as Tax Research and a 12,000-word Dissertation.
  • Both OU and SA qualifications assess learners' examinations.

    Difference
  • The OU qualification is offered for two years full-time, while the SA qualification is offered for a period of one year full-time.

    Country: Australia
    Institution: University of New South Wales (UNS)
    Qualification title: Master of Taxation
    Duration One- full-time and two years part-time.

    Entry requirements
  • Bachelor's degree in Taxation, Law or commerce with a 65% average.

    Qualification structure
  • Tax Policy.
  • Taxation of Commercial Transactions.

    Electives modules
  • Taxation of Corporations.
  • Asia- Pacific Tax Regimes.
  • Taxation of Trusts Tax Litigation.
  • Taxation of Corporate Finance.
  • International Tax Anti-Avoidance.
  • Tax of Capital Gains Principles of Australian International
  • Tax Consolidated Group Structures.

    Assessment
  • Group and individual reports/papers,
  • Essays.
  • Examinations.
  • The University of New South Wales (UNS) and (SA) qualifications are offered over a period of one full-time.
  • Both UNS and SA qualifications assess learners through examinations and tests. 
    		•

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

    Horizontal Articulation:
  • Master of Commerce, NQF Level 9.
  • Master of Laws in Taxation, NQF Level 9.
  • Master of Commerce in South Africa and International Taxation, NQF Level 9.

    Vertical Articulation:
  • Doctor of Commerce in Taxation, NQF Level 10.
  • Doctor of Philosophy, NQF Level 10.
  • Doctor of Commerce in Taxation, NQF Level 10. 
    		•

    MODERATION OPTIONS 
    N/A 

    CRITERIA FOR THE REGISTRATION OF ASSESSORS 
    N/A 

    NOTES 
    N/A 

    LEARNING PROGRAMMES RECORDED AGAINST THIS QUALIFICATION: 
    When qualifications are replaced, some (but not all) of their learning programmes are moved to the replacement qualifications. If a learning programme appears to be missing from here, please check the replaced 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.
     
    1. University of KwaZulu-Natal 


    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.