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:

Bachelor of Commerce Honours in Taxation

SAQA QUAL ID	QUALIFICATION TITLE
111825	Bachelor of Commerce Honours in Taxation
ORIGINATOR
University of the Free State
PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY			NQF SUB-FRAMEWORK
-			HEQSF - Higher Education Qualifications Sub-framework
QUALIFICATION TYPE	FIELD		SUBFIELD
Honours 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	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 purpose of the qualification is to deepen learners' expertise in taxation and to develop research capacity in the methodology and research techniques of Taxation in order to develop experts in Taxation. After successful completion of this qualification learners qualify for the national entrance examinations in order to qualify as Tax Professional and register with the South African Tax Institute (SAIT).

Rationale:
South Africa experiences a shortage of Tax Specialists. The qualification develops Tax Specialists that can be employed in the private and public sectors. The University of the Free State is accredited by SAIT to develop such tax professionals. Furthermore, are there currently only a few people with a Master's qualification or PhD in Taxation in South Africa. The qualification serves as a base for learners who want to further their studies towards a research-based Master's qualification and Doctor of Philosophy (PhD).

LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING

Recognition of Prior Learning (RPL):
Where learners do not meet the minimum admission requirements, RPL may be used to grant access to the qualification. RPL will be applied according to the Recognition of Prior Learning, Credit Accumulation and Transfer, and Assessment policy. This will relate to both access to the qualification as well as for credit recognition or exemption towards achieving the qualification.
The institution will ensure that quality assurance processes that address the specificities of the RPL process (including applications, assessment, and reporting and management systems) are implemented; and that administrative and support systems, both prior and subsequent to RPL assessment, are in place.

Entry Requirements:
The minimum entry requirement for this qualification is:

A relevant qualification at NQF exit Level 7.

RECOGNISE PREVIOUS LEARNING?

QUALIFICATION RULES

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

Compulsory Modules, 124 Credits:

Estate Planning, 12 Credits.

Comprehensive Integrated Case Study in Tax, 12 Credits.

Salary structuring, 12 Credits.

Dissertation in Management Accounting, 32 Credits.

Tax Administration, 12 Credits.

Advanced Corporate Taxation, 12 Credits.

Taxation, 32 Credits.

EXIT LEVEL OUTCOMES

On successful completion of this qualification, the learners must therefore be able to:
1. Apply and integrate knowledge of Tax legislation in South Africa.
2. Communicate effectively within the tax environment in South Africa.
3. Apply and integrate knowledge in Taxation within the South African context.
4. Perform a literature review on a selected research question related to Taxation.

ASSOCIATED ASSESSMENT CRITERIA

Integrated Assessment:
The qualification's focus is on the development of more advanced skills and knowledge, but also includes the application and demonstration of knowledge and skills from multiple sources of knowledge. In addition, the qualification also focuses on attitudes, problem-solving skills, information management skills, as well as on the integration of all these concepts in an academic and professional manner.

Most modules use formative as well as summative assessments, with a focus on application and integration of knowledge and skills. The weighting of assessment opportunities for formative and summative assessment ranges between 40 and 60% for both these components depending on the nature and requirements of the module. This combination of assessment opportunities affords learners the opportunity to monitor their progress on a regular basis and address problems as they occur. Currently, a limited number of modules however utilise continuous assessment, based on the nature of these module which can be better assessed utilising assessment strategies such as portfolio's, reports and/or assignments, amongst others.

Tests, exams and assignments however forms the basis of the assessment approach, but many modules also incorporate the use of online quizzes, as well as self-assessment tests. Where appropriate to the content of the module, group work also takes place. Complexities, reasoning skills and integration of knowledge and skills show an increase in difficulty from the Undergraduate level (NQF Level 7).

Assessment of the research component of the qualification, is based on the formative assessment of presentations and assignments, whilst the summative assessment includes the review of the completed research product.

INTERNATIONAL COMPARABILITY

Even though Accounting (and specifically Taxation) is a global recognised field of study, the principles thereof is imbedded in the financial structure, governmental policies and guidelines of a specific country or group/association of countries. Training of Accountants in South Africa is therefore guided and regulated by South African Institute of Chartered Accountants (SAICA) which ensure international comparability and development of the profession. Tax professionals furthermore also adhere to the guidelines of the South African Institute of Tax Professionals (SAIT) with regard to Taxation specifically.

MODERATION OPTIONS

N/A

CRITERIA FOR THE REGISTRATION OF ASSESSORS

N/A

NOTES

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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.

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