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SOUTH AFRICAN QUALIFICATIONS AUTHORITY 
REGISTERED QUALIFICATION: 

Postgraduate Diploma in Tax Law 
SAQA QUAL ID QUALIFICATION TITLE
102432  Postgraduate Diploma in Tax Law 
ORIGINATOR
University of Johannesburg 
PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY NQF SUB-FRAMEWORK
-   HEQSF - Higher Education Qualifications Sub-framework 
QUALIFICATION TYPE FIELD SUBFIELD
Postgraduate Diploma  Field 08 - Law, Military Science and Security  Safety in Society 
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  2021-07-01  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 intended purpose of this qualification is to provide qualifying learners with the ability to apply the relevant legislation in assessing the computation of taxable income and identify other taxable benefits which are accrued. The learner will be further equipped to define and analyse the nature and various forms from which an income can be derived and the legislative implications of simulated transactions as well as the conjunct anti-avoidance provisions as found in the Income Tax Act, Act 58 of 1962. An added purpose of the qualification is to develop qualified learners' intellectual and theoretical competencies at an advanced level, and to strengthen their ability to understand income and value added tax laws from the viewpoint of knowledge of and a critical analysis of the substantive law.

Rationale:
Qualified learners of this programme should have: Knowledge and understanding - have advanced knowledge and reflective understanding of and insight into the substantive principles of the subject; Cognitive skills - be able to apply the advanced knowledge; Practical and professional skills - possess and be able to demonstrate practical and theoretical knowledge required to apply the subject principles; Values and attitudes - possess and demonstrate all the values and dispositions required to apply the subject in practice. Learners should further be able to demonstrate: Problem solving; Team-ship; Self-responsibility skills; Research skills; Communication skills; Technological and environmental literacy; Developing macro vision; Learning skills; Citizenship; Cultural and aesthetic understanding; Employment seeking skills; Entrepreneurship. 

LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
Recognition of Prior Learning (RPL):
Recognition of Prior Learning(RPL) in the case of learners not complying with the formal entry requirements will be conducted in accordance with the policy and guidelines of the institution concerning the recognition of other forms of formal, informal and non-formal learning and experience. Recognition takes place only where prior learning corresponds to the required National Qualifications Framework(NQF) Level, and in terms of applied competencies relevant to the content and outcomes of the qualification. Through Recognition of Prior Learning students may gain access, or advance placement, or status recognition on the condition that they continue their studies at this institution.

Entry Requirements:
The minimum entry requirement for this qualification is the:
  • Bachelor of Commerce National Qualifications Framework(NQF) Level 7. 
    		•

    RECOGNISE PREVIOUS LEARNING? 
    Y 

    QUALIFICATION RULES 
    This qualification comprises of compulsory modules at NQF Level 8 totalling at 150 Credits.
    Compulsory Modules, Level 8, 120 Credits:
  • Minor Dissertation, 40 Credits.
  • Legislative deductions, 40 Credits.
  • Gross income received by or accrued to, 40 Credits.

    Elective Modules, Level 8, 30 Credits (Choose One):
  • Receipts, expenditure and accruals of a capital nature, 30 Credits.
  • Legislative anti-avoidance, 30 Credits. 
    		•

    EXIT LEVEL OUTCOMES 
    1.The exit level outcome will allow the learner to define and explain the aspect of income tax, liability as prescribed by the relevant legislation. 

    ASSOCIATED ASSESSMENT CRITERIA 
  • Demonstrate in written or oral form, an ability to identify, analyse and solve fundamental tax law problems.
  • Solve relevant tax law problems by skilfully identifying, analysing, and commenting on the same.
  • Display an ability to function effectively in and lead a team.
  • Demonstrate the ability to participate effectively in debating solutions and approaches to particular tax law problems.
  • Undertake independent research and writing at a fundamental level. Analyse related tax law problems and their solutions independently.
  • Display an ability to conduct a research project at a fundamental level successfully. Analyse a particular related topic, arrange the subject-matter coherently, accurately and succinctly reflect, formulate and interpret scholarly opinion on the topic. Identify particular problem areas and develop a clear line of argument by means of analysis, interpretation and problem-solving.
  • Advise clients and stakeholders on the legal implications of and on solution for particular tax law problems and questions, in writing and orally. Write a dissertation in which a particular related problem is identified, analysed, and discussed.
  • Make use of written and electronic data in writing a dissertation.
  • Participate in class discussions on the implications of relevant legal information for other related disciplines, in the interrelationship between the Income and Value Added Tax Act. Report on a coherent approach towards problem-solving and policy-making with regard to related tax issues.
  • Undertake fundamental research and write a dissertation on an applicable tax law topic.
  • Debate the impact on society in general, and on certain interest groups, as well as on the development of people in particular, of related tax provisions and principles.
  • Reveal an ability to distil moral and cultural values underlying the need to levy taxes.
  • Display an awareness as to how the qualification can be utilised to access the labour market.

    Integrated Assessment:
    Both formative and summative assessments are integral components of all modules within the qualification. All teaching and learning activities in the qualification are aligned to the assessment approach of the individual modules indicating a constructive alignment approach in the design of the qualification. The assessment activities form an integral part of the teaching and learning process and are systematically and purposefully used to generate data for grading. Timely feedback to learners' forms part of the assessment strategy of the institution and is used to inform teaching and learning and to improve the curriculum. Learning outcomes in all modules give an indication as to what will be assessed in the module and thus ensures constructive alignment of the modules within this qualification. Tests, assignments and an examination which should allow assessment of the required level of learning and adequacy will be utilised. 
    		•

    INTERNATIONAL COMPARABILITY 
    There are similar international qualifications, but individual institutions have unique offerings which may/may not articulate with this qualification entirely. There is undoubtedly synergy in courses with variations ranging from slight to extreme synergy-depending on the institution. 

    ARTICULATION OPTIONS 
    This qualification allows for both vertical and horizontal articulation options:
    Vertical Articulation:
  • Master of Laws in Tax Law, Level 9.
  • Master of Laws in Corporate Law, Level 9.
  • Master of Laws in Medical Law, Level 9.

    Horizontal Articulation:
  • Bachelor of Commerce Honours in Taxation, Level 8. 
    		•

    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.