[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
97882  Postgraduate Diploma in Taxation 
ORIGINATOR
University of Witwatersrand 
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
Registered-data under construction  EXCO 0324/24  2024-07-01  2027-06-30 
LAST DATE FOR ENROLMENT LAST DATE FOR ACHIEVEMENT
2028-06-30   2031-06-30  

Registered-data under construction

The qualification content is currently being updated for the qualifications with the status “Registered-data under construction” or showing “DETAILS UNDER CONSTRUCTION” to ensure compliance with SAQA’S Policy and Criteria for the registration of qualifications and part-qualifications on the National Qualifications Framework (NQF) (As amended, 2022). These qualifications are re-registered until 30 June 2027 and can legitimately be offered by the institutions to which they are registered.

 

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.  

PURPOSE AND RATIONALE OF THE QUALIFICATION 
Purpose:
The purpose of this qualification is to provide learners with knowledge of taxation and equip them with skills to engage in problems facing taxation. A qualified learner will be able to:
  • Interpret the macro-economic underpinnings of taxation in financial markets.
  • Use appropriate theoretical principles to analyse and evaluate taxation.
  • Advise corporate and organisations on the fundamentals of taxation.

    Rationale:
    The Postgraduate Diploma 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 also aims at enhancing quality leadership in taxation. 
    		•

    LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
    Recognition of Prior Learning (RPL):
    Applicants who fall outside of the normal admissions process who can demonstrate to the satisfaction of the University that they have a suitably cognate qualification and/ or experiential- or work based learning which has taken the learner to an equivalent level of a qualification specified above (under Formally Accredited Learning), may be considered for admission and/or for the recognition of prior accredited and/or prior experiential learning.

    Applicants who, after such assessment, are deemed to have sufficient potential but are in need of further academic development, may be required to broaden their curriculum to include preliminary programmes prior to admission or parallel programmes after admission.

    Entry Requirements:
    The minimum entry to this qualification is:
    A Bachelors Degree, Level 7 or equivalent. 

    RECOGNISE PREVIOUS LEARNING? 
    Y 

    QUALIFICATION RULES 
    This qualification comprises four compulsory modules at NQF Level 8 totalling 120 Credits.

    Modules:
  • International Tax Treaties, 30 Credits.
  • Principles of International Tax, 30 Credits.
  • Interpretation of Tax Statutes, 30 Credits.
  • South African Tax, 30 Credits. 
    		•

    EXIT LEVEL OUTCOMES 
    1. Interpret the macroeconomic underpinnings of taxation in financial markets.
    2. Use appropriate theoretical principles to analyse and evaluate taxation.
    3. Advice corporate and organisations on the fundamentals of taxation. 

    ASSOCIATED ASSESSMENT CRITERIA 
    Associated Assessment Criteria for Exit Level Outcome 1:
  • Different methods of taxation interpretation are analysed.
  • Different ways of interpreting tax statutes are evaluated.

    Associated Assessment Criteria for Exit Level Outcome 2:
  • Advances in international tax law and how they can be applied are analysed and assessed.
  • New international advances in taxation are critiqued.
  • Topical and relevant problems within taxation are examined and assessed.

    Associated Assessment Criteria for Exit Level Outcome 3:
  • Enhanced leadership is demonstrated in the discipline of taxation through interaction with individuals and/or teams.
  • Taxation concepts are analysed and applied in different settings and recommendations made to assist individuals and/or organisations to meet their tax obligations.
  • Problem solving skills and expertise in complex and fast-paced global contexts are demonstrated.
  • Conceptualise, pursue, present and defend taxation assignments and make appropriate recommendations.
  • Use appropriate theoretical principles to analyse and evaluate taxation.
  • Apply the highest ethical standards when providing clients with tax advice.

    Integrated Assessment
    Assessment takes place in accordance with the University's Assessment Policy and the Faculty specific assessment policy. The development and implementation of assessment methods is based on the institution and faculty's principles of assessment. Qualification specific assessment criteria, rules and regulations, will be communicated to learners in all learning guides.

    Formative Assessment
    Formative assessment refers to assessment that takes place during the process of learning and teaching. Each module's assessments will, however, differ depending on the nature of the module and level at which it is offered.

    Summative Assessment
    Summative assessments are conducted for the purpose of making a judgment about the level of competence of learners in relation to the Exit Level Outcomes of the qualification. The results of such formal assessment (e.g. tests, assignments, projects, presentations) are expressed as a mark reflecting a pass or a fail. The minimum number of summative opportunities required, are contained in the Academic Regulations. 
    		•

    INTERNATIONAL COMPARABILITY 
    The qualification was compared with the following qualifications offered internationally:

    ASM's College of Commerce, Science and Information Technology.
    The ASM's College of Commerce, Science and Information Technology (CSIT) in India offers a Post Graduate Diploma in Taxation. This qualification is designed to develop knowledge and understanding and equip learners with skill in taxation. Learners are trained in the areas of taxable income, Tax Planning, Tax Procedure and Tax Management. They are also familiarised with tax accounting, tax software and tax collection methods and procedures.

    Australian School of Business:
    The Australian School of Business in New South Wales, Australia offers a Graduate Diploma in Taxation. This qualification provides learners with advanced knowledge and professional skills in taxation. Learners are enabled to keep up with the complexity of tax legislation, policy and practice to better support clients.

    Conclusion:
    This qualification compares favourably with international qualifications offered in Australia and India. All qualifications are designed to provide learners with knowledge of and skills in taxation. Learners are also enabled to deal with complexities and solve problems related to taxation, and also take into consideration related legislation and policies. Ethical behaviour is also stressed in the qualifications. 

    ARTICULATION OPTIONS 
    This qualification offers no specific articulation with qualifications offered by the University of the Witwatersrand.

    It offers systemic articulation with qualifications offered by other institutions, provided the learner meets the minimum entry requirements. They are:

    Horizontal:
  • 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:
  • Master of Accountancy in Taxation, NQF Level 9.
  • Master of Business Science: Taxation: Research, 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.
     
    1. University of Witwatersrand 


    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.