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 THAT HAS PASSED THE END DATE: 

Master of Commerce in Taxation 
SAQA QUAL ID QUALIFICATION TITLE
102275  Master of Commerce in Taxation 
ORIGINATOR
Nelson Mandela University 
PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY NQF SUB-FRAMEWORK
-   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
Passed the End Date -
Status was "Registered-data under construction" 		 SAQA 05114/16  2015-07-01  2018-06-30 
LAST DATE FOR ENROLMENT LAST DATE FOR ACHIEVEMENT
2019-06-30   2022-06-30  

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 
1. Public good:
To strengthen the pool of expert entrepreneurs, managers, decision makers, advisors, professionals and researchers active in the economic life of South Africa in order to ensure that the local leadership base of innovative and value-adding economic and scholarly activity is widened.

2. Private good:
2.1 To provide qualifiers with research, professional and practical skills that build on prior graduate and honours-level knowledge and skills, attitude and competence in the economic and related sciences in such a way that a high degree of expertise, further growth and professional competence can be developed.
2.2 To instil in qualifiers the necessary confidence and attitude to master theoretically sophisticated subject matter within the comprehensive context of a particular economic or related science.
2.3 To provide qualifiers with the potential ability to develop the competence required for successfully specialising as an expert in endeavours of an economic nature at the global level. 

LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
Recognition of Prior Learning (RPL):
Recognition of Prior Learning will also be given for outcomes achieved in other related Degree/Diploma programmes; or relevant professional experience. This will be based on the learner's study record from an accredited provider or on a portfolio of evidence and an interview.

Entry Requirements:
A Bachelor of Commerce (B.Com) Honours Degree or equivalent qualification approved by the UPE Senate, in a field appropriate to the study programme intended as well as, in the case of a research qualification, a research proposal approved by the Executive Committee of the Faculty. 

RECOGNISE PREVIOUS LEARNING? 
Y 

EXIT LEVEL OUTCOMES 
1. Economic and related problem solving.
The qualifier is competent to identify, assess and formulate complex and contextual abstract problems relating to the economic principle of satisfying unlimited needs with limited means and apply appropriate knowledge and high-level skills for their solution.

2. Application of specialist knowledge.
The qualifier confidently demonstrates expert knowledge of an area of specialisation in the economic or related sciences by demonstrating the following performances:
  • Mastery of advanced theory and its application to a particular field of the economic and related sciences.
  • Challenging orthodox theory and suggesting new approaches.
  • Handling contradictions and making value commitments in respect of a specialist area.
  • Accepting accountability for guiding, achieving and evaluating individual or group output for which responsible.

    3. Capacity for independent study/dialogue.
    The qualifier is competent to:
  • Complete a dissertation or project which, in the case of a research degree, meets the criteria for publication with expert assistance.
  • Effectively interact and engage in debate with a learning or professional group at the interdisciplinary level.
  • Demonstrate the actualisation of appropriate academic, ethical and professional values.
  • Demonstrate proficiency in the application of economic methods and information technology where applicable. 
    		•

    ASSOCIATED ASSESSMENT CRITERIA 
    The assessment criteria will be based on the outcomes listed above.

    Integrated Assessment:
    For research Degrees: An examination and dissertation.

    For Coursework Degrees: A range of assessment strategies to ensure that the above outcomes are integrated, e.g. workplace-based assignments, case studies in the form of individual and group projects, the research treatise, written and oral examinations. 

    ARTICULATION OPTIONS 
    After qualifying, learners may proceed to the Doctor of Commerce (D.Com) or equivalent Degree (depending on approval by the University Senate). 

    MODERATION OPTIONS 
    External moderators (with professional affiliations where applicable) will be used. 

    CRITERIA FOR THE REGISTRATION OF ASSESSORS 
    Degrees (D.Com.or equivalent), professional affiliations and relevant experience. 

    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.
     
    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.