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 Professional

SAQA QUAL ID	QUALIFICATION TITLE
118776	Occupational Certificate: Tax Professional
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 08	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 Professional. A Tax Professional provides tax advice (e.g., risk analysis and in-depth ancillary explanations), manage tax revenue authority queries, audits, assessments, and further aspects of the tax controversy process prior to judicial involvement, and prepare and review recurring tax returns for businesses of a medium and large sizes as well as for upper-income and wealthy individual clients and their families. 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:

Advise on corporate, personal, value-added and payroll taxation risks, processes and transactions.

Manage corporate, personal, value-added and payroll taxation controversy.

Manage corporate, personal, value-added and payroll taxation compliance of significant complexity.

Rationale:
The reviewed qualification integrates an analysis of the feedback provided by practitioners and ensure that it addresses the scope of practice of tax professionals. Besides a different focus for the knowledge modules, the nature of job functions (including the depth of these functions) was broken down clearly and clearly distinguished.

Tax professionals are engaged in tax compliance. At its core, the taxation compliance function ensures that taxpayers adhere to tax legislation in terms of internal controls and calculations. Taxation compliance related functions pertain to key regulatory objectives in order to protect a taxpayer's risks in terms of professional conduct, ethics, fairness, efficiency (paying tax timely and accurately), transparency and applying applicable tax law and case law. Tax professionals engage in tax compliance at a higher level of tax compliance in terms of risk and analysis and usually with larger taxpayers that are more sophisticated. Tax Professionals are frequently involved in formulating opinions based on research of applicable statutory law and interpretation, including case law analysis. Tax Professionals are engaged in controversy management, takes it further into the litigation process, provide a full legal analysis of options and risks.

There is a shortage of specialist tax professionals to serve the South African economy in various ways; viz. as:

Tax specialists in private practice.

Tax advisors in commerce and industry.

Tax auditors or investigators within the Revenue Service.

The qualification serves as a learning pathway for learners who have already obtained a first qualification in accounting, taxation, law or any other relevant field of study into full professional status as tax professionals. People with this qualification will be able to register with a regulating authority as a Tax Advisor (SA).

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 Services with its emphasis on providing taxation advice and managing controversy and compliance related to corporate, personal, value-added and payroll taxation. Improvement of knowledge and skills shall improve revenue collection to grow the South African economy.

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 7 qualification in Accounting, Taxation, Law or any other relevant field of study.

RECOGNISE PREVIOUS LEARNING?

QUALIFICATION RULES

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

Knowledge Modules

241103-000-01-KM-01, General Tax Fundamentals, Level 8, 10 Credits.

241103-000-01-KM-02, Advanced Tax Fundamentals, Level 8, 10 Credits.

241103-000-01-KM-03, Accounting for Tax Fundamentals, Level 6, 10 Credits.

241103-000-01-KM-04, International Tax Fundamentals, Level 6, 6 Credits.

241103-000-01-KM-05, Corporate Shareholder Transactional Taxation, Level 8, 10 Credits.

241103-000-01-KM-06, Indirect Taxation, Level 7, 10 Credits.

241103-000-01-KM-07, Personal Taxation, Level 7, 10 Credits.

241103-000-01-KM-08, Employment Taxation, Level 7, 10 Credits.

241103-000-01-KM-09, Wealth Succession Planning (Lifetime and Death Transfers), Level 7, 10 Credits.

241103-000-01-KM-10, Tax Administration, Practice Management and Ethics, Level 8, 14 Credits.

Total number of credits for Knowledge Modules: 100

241103-000-01-PM-01, Advise, Manage Controversy and Action Compliance Related to Corporate Taxation, Level 8, 55 Credits.

241103-000-01-PM-02, Advise, Manage Controversy and Action Compliance Related to Value-Added Taxation, Level 7, 30 Credits.

241103-000-01-PM-03, Advise, Manage Controversy and Action Compliance Related to Personal Income Taxation, Level 8, 25 Credits.

241103-000-01-PM-04, Advise, Manage Controversy and Action Compliance Related to Employment Payroll Taxation, Level 6, 10 Credits.

Total number of credits for Practical Skill Modules: 120.

241103-000-01-WM-01, Tax Compliance Preparation, Review and Ancillary Explanations, Level 8, 70 Credits.

241103-000-01-WM-02, Tax Controversy Management, Level 8, 60 Credits.

241103-000-01-WM-03, Provision of Tax Advice, Level 8, 50 Credits.

Total number of credits for Work Experience Modules: 180

EXIT LEVEL OUTCOMES

1. Advise on corporate, personal, value-added and payroll taxation risks, processes and transactions.
2. Manage corporate, personal, value-added and payroll taxation controversy.
3. Manage corporate, personal, value-added and payroll taxation compliance of significant complexity.

ASSOCIATED ASSESSMENT CRITERIA

Associated Assessment Criteria for Exit Level Outcome 1:

Conduct research on applicable legislation, regulations and case law related to taxation risks and transactions

Provide taxation risk analysis of certain proposed transactions or of prior transactions of unique concern

Evaluate and advise on ethical considerations related to taxation risks, processes and transactions

Formulate opinion document on the best course of action to address or mitigate identified taxation issues and liabilities.

Associated Assessment Criteria for Exit Level Outcome 2:

Respond to revenue authority queries and audits as well as requests for correction and similar post-return adjustments in terms of taxation returns.

Engage in further aspects of tax controversy management process once a taxation assessment has been issued.

Determine a strategy and methodology to address the response to the potential / actual controversy and compile supporting and substantiating documentation.

Associated Assessment Criteria for Exit Level Outcome 3:

Prepare Tax Returns and Ancillary Explanations, synthesising all relevant information, regulatory and legislative imperatives

Review Tax Returns and Ancillary Explanations by critically evaluating all feedback and related references.

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 review of the qualification was done with specific reference to Taxation Qualifications in the United Kingdom and Australia. Both countries have developed qualifications that prepares the tax practitioner to register with a professional body and 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 qualification:

United Kingdom
The Chartered Tax Adviser (CTA) is a three-year qualification that requires an additional three years' professional experience as part of the learning pathway. The Level 7 qualification is offered by The Chartered Institute of Taxation (CIOT) as an apprenticeship programme, which qualifies candidates to register as a Chartered Tax Adviser'. The qualification covers all aspects of taxation and focusses specifically on advisory and controversy management in addition to compliance related competencies.

Australia
The Graduate Diploma of Applied Tax Law is a Postgraduate qualification offered part-time over 2 years. The qualification provides individuals of all levels from recent qualifying learners to experienced tax and financial specialists with the expertise to provide superior professional tax advice and undertake highly skilled tax work across a range of contexts. The qualification is offered by the Tax Institute and provides access to the Chartered Tax Adviser (CTA) designation.

Conclusion
The South African qualification compares favourably with the two qualifications compared above in terms of content, complexity and duration. The content covers all aspects of taxation and complexity, focus is on taxation advisory and controversy management in addition to tax compliance management for complex entities. 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:

Postgraduate Certificate: Advanced Taxation, NQF Level 8.

Postgraduate Diploma in Tax Law, NQF Level 8.

Vertical Articulation:

Master of Accountancy in Taxation, NQF Level 9.

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 Professional: 241103-000-01-00.

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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