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:

Occupational Certificate: Tax Technician

SAQA QUAL ID	QUALIFICATION TITLE
118770	Occupational Certificate: Tax Technician
ORIGINATOR
Development Quality Partner - SAIT
PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY			NQF SUB-FRAMEWORK
-			OQSF - Occupational Qualifications Sub-framework
QUALIFICATION TYPE	FIELD		SUBFIELD
Occupational Certificate	Field 03 - Business, Commerce and Management Studies		Finance, Economics and Accounting
ABET BAND	MINIMUM CREDITS	PRE-2009 NQF LEVEL	NQF LEVEL	QUAL CLASS
Undefined	400	Not Applicable	NQF Level 06	Regular-ELOAC
REGISTRATION STATUS		SAQA DECISION NUMBER	REGISTRATION START DATE	REGISTRATION END DATE
Registered		EXCO 0522/24	2022-02-03	2025-12-31
LAST DATE FOR ENROLMENT		LAST DATE FOR ACHIEVEMENT
2026-12-31		2029-12-31

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 this qualification is to prepare a learner to operate as a Tax Technician. A Tax Technician prepares and reviews recurring tax returns (mainly include annual income tax returns and associated provisional returns, monthly and semi-annual employer tax returns as well as bi-monthly VAT returns) for lower- and middle-income individuals as well as returns for businesses of a small and medium size; provide ancillary explanations associated with return preparation and review; and respond to (or prepares) revenue authority queries, corrections, and assessments. A competent candidate shall demonstrate among others the following attributes: honesty, punctuality, initiative, critical analysis, integrity, ethical, etc.

A qualified learner will be able to:

Manage Taxation compliance.

Provide ancillary explanations related to Personal Taxation; Employment Payroll Tax Returns; Corporate Income Taxation and Value-Added Taxation.

Engage with Taxpayers or the Revenue Authority in terms of tax return queries, corrections and assessments.

Rationale:
In a regulatory environment that is constantly evolving with rapid tax legislative and administrative changes, managing tax compliance has become increasingly complex. Moreover, getting tax compliance wrong can be very expensive for businesses and individuals alike. The need for expert tax compliance staff is greater than ever. The tax technician occupation qualification is aimed at enhancing skills and professional competence to address the increasing need for tax compliance services related to Personal Taxation, Employment Payroll Tax Returns, Corporate Income Taxation, and Value-Added Taxation.

The reviewed qualification integrates an analysis of feedback from practitioners to ensure the scope of practice of Tax Technicians is addressed. The Tax Technician's scope of practice relates to tax compliance functions in ensuring that entities adhere to tax legislation in terms of internal controls and calculations. Practitioners' compliance related functions pertain to meet key regulatory objectives to protect a tax entity's risks in terms of professional conduct, ethics, fairness, efficiency (paying tax timely and accurately), and transparency.

Professional body membership is highly valued in the financial services sector. For most employers, professional body designations reflect skills levels, as well as levels of professionalism, and, therefore, most employers prefer that a learnership ties in with professional body membership. This qualification will enable the tax technician to submit and deal with tax compliance issues to enhance the quality of tax compliance services provided to the public by private practitioners and by the South African Revenue Service (SARS).

The qualification serves as a learning pathway for learners who are already in the tax sector and who intend to study into full professional status as tax technician. The qualifying learner will be able to register with a regulating authority as required by legislation.

The qualification covers all aspects related to corporate, personal, value-added and payroll taxation as it applies to the South African context. The content and focus on practical application will enhance the quality of tax services provided to the public by private practitioners and by the South African Revenue Service with its emphasis on providing taxation advice and managing controversy and compliance related to corporate, personal, value-added, and payroll taxation. This shall improve the tax collection by the revenue collection agency, which shall enhance economic growth in return.

LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING

Recognition of Prior Learning (RPL):

Learners will gain access to the qualification through RPL for Access as provided for in the QCTO RPL Policy. RPL for access is conducted by accredited education institution, skills development provider or workplace accredited to offer that specific qualification/part qualification.

Learners who have acquired competencies of the modules of a qualification or part-qualification will be credited for modules through RPL.

RPL for access to the external integrated summative assessment
Accredited providers and approved workplaces must apply the internal assessment criteria specified in the related curriculum document to establish and confirm prior learning. Accredited providers and workplaces must confirm prior learning by issuing a statement of result.

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

NQF Level 4 qualification with Accounting and Mathematical Literacy.

RECOGNISE PREVIOUS LEARNING?

QUALIFICATION RULES

This qualification is made up of compulsory Knowledge, Practical Skill and Work Experience Modules:

Knowledge Modules

331303-000-01-KM-01, General Tax Fundamentals, Level 6, 35 Credits.

331303-000-01-KM-02, Personal Income Taxation, Level 6, 15 Credits.

331303-000-01-KM-03, Employment Payroll Taxation, Level 5, 10 Credits.

331303-000-01-KM-04, Corporate Income Taxation, Level 5, 10 Credits.

331303-000-01-KM-05, Value-added Tax, Level 5, 15 Credits.

331303-000-01-KM-06, Tax Administration, Practice Management and Ethics, Level 5, 15 Credits.

Total number of credits for Knowledge Modules: 100

331303-000-01-PM-01, Compliance, Ancillary Explanations and Revenue Authority / Taxpayer Engagement Related to Personal Income Taxation, Level 6, 40 Credits.

331303-000-01-PM-02, Compliance, Ancillary Explanations and Revenue Authority / Taxpayer Engagement Related to Employment Payroll Tax Returns, Level 5, 25 Credits.

331303-000-01-PM-03, Compliance, Ancillary Explanations and Revenue Authority / Taxpayer Engagement Related to Corporate Income Taxation, Level 6, 40 Credits.

331303-000-01-PM-04, Compliance, Ancillary Explanations and Revenue Authority / Taxpayer Engagement Related to Value-Added Taxation, Level 5, 15 Credits.

Total number of credits for Practical Skill Modules: 120.

331303-000-01-WM-01, Manage Activities Related to Taxation Compliance and Ancillary Explanations, Level 6, 130 Credits.

331303-000-01-WM-02, Engage with Revenue Authority and Taxpayers on Taxation Related Issues, Level 5, 50 Credits.

Total number of credits for Work Experience Modules: 180

EXIT LEVEL OUTCOMES

1. Manage Taxation compliance.
2. Provide ancillary explanations related to Taxation.
3. Engage with Taxpayer or the Revenue Authority in terms of tax return queries, corrections and assessment.

ASSOCIATED ASSESSMENT CRITERIA

Associated Assessment Criteria for Exit Level Outcome 1:

Prepare tax returns.

Apply ethics and tax regulations.

Associated Assessment Criteria for Exit Level Outcome 2:

Prepare ancillary explanations containing adjustments, reconciliations and supplementary taxation information.

Draft technical ancillary explanations of notable points on tax returns.

Prepare supplementary tax return information such as preparation of a tax pack.

Associated Assessment Criteria for Exit Level Outcome 3:

Reconcile and analyse assessments.

Compile compliance of the taxpayer's tax return with other applicable tax obligations.

Interpret correspondence and assessments.

Identify discrepancies between the taxpayer's return and assessment, including interest and penalties

The engagement process with taxpayer or Revenue Authority is initiated by applying relevant processes andProcedures.

Make recommendations on the way forward to remedy queries and corrections.

Compile referenced documentation on the matter at hand to address queries, corrections and assessments

Evaluate and consider referral to experts, citing compelling reasons and arguments in support of referral.

Integrated Assessment:
Integrated Formative Assessment
The Skills Development Providers will use the curriculum to guide them on the stipulated internal assessment criteria and weighting. They will also apply the scope of practical skills and applied knowledge as stipulated by the internal assessment criteria. This formative assessment leads to entrance into the integrated External Summative Assessment.

Integrated Summative Assessment
An External Integrated Summative Assessment, conducted through the relevant QCTO Assessment Quality Partner is required to issue this qualification. The External Integrated Summative Assessment will focus on the Exit Level Outcomes and Associated Assessment Criteria.

INTERNATIONAL COMPARABILITY

The qualification was compared with similar qualifications in the United Kingdom (UK) and Ireland. Both countries have developed qualifications that qualify the tax practitioner to register with a professional body to perform taxation related services at either a basic compliance focused level or an advanced level that includes compliance related services for more complex tax entities. The qualifications and learning path offered in the following two countries were used to inform the reviewed Tax Technician qualification:

United Kingdom.
The Association of Taxation Technicians (ATT) qualification is aimed at individuals who undertake tax compliance work. The attainment of the qualification and two year of practical experience allow learners to apply for Association of Taxation Technician membership. Members are entitled to use the designatory letters 'ATT', after their name and descriptive title 'Taxation Technician'. The qualification covers the following:

Personal Taxation.

Business Taxation.

Business Compliance.

Corporate Taxation.

Inheritance Tax, Trusts and Estates.

Value Added Tax.

CBE in Professional Responsibilities and Ethics.

CBE in Principles of Accounting.

CBE in Law.

Ireland
The Irish Tax Institute (ITI) offers the Tax Technician qualification, which is a 2-year, Level 6 qualification for Accounting Technicians, bookkeepers, payroll, and public sector compliance personnel on the fundamentals of tax. Successful completion of this flexible and practical course will enable participants to work across a range of tax compliance roles that focus on:

An understanding of the practical operation of the Irish Tax system and tax rules

The ability to calculate income tax, corporation tax, capital taxes, VAT and payroll tax liabilities with an emphasis on claiming any relevant reliefs and exemptions.

An awareness of the tax administration requirements for individuals and companies including completion of tax returns.

Conclusion
The Occupational Certificate: Tax Technician compares favourably well with the two qualifications alluded to in terms of content, complexity, delivery method and duration. The content and complexity focus on all aspects of tax compliance, includes ancillary explanations and addresses tax return queries, corrections and assessments. The duration of the qualifications is a minimum of two years, which includes compulsory work experience.

ARTICULATION OPTIONS

This qualification provides opportunities for horizontal and vertical articulation options.

Horizontal Articulation:

Diploma: Law and Taxation; NQF Level 6

Vertical Articulation:

Advanced Diploma in Taxation; NQF 7.

NOTES

Qualifying for External Assessment:
To qualify for an external assessment, learners must provide proof of completion of all required knowledge and practical modules by means of statements of results and a record of completed work experience including Foundational Learning Competences.

Additional Legal or Physical Entry Requirements:

None.

Criteria for the accreditation of providers
Accreditation of providers will be done against the criteria as reflected in the relevant curriculum on the QCTO website.

The curriculum title and code are: Tax Technician: 331303-000-01-00.

Encompassed Trade:
This qualification encompasses the following trades as recorded on the NLRD:

None.

Assessment Quality Partner (AQP)

South African Institute for Tax Professionals (SAIT).

LEARNING PROGRAMMES RECORDED AGAINST THIS QUALIFICATION

None.

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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