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:

Postgraduate Diploma in Taxation

SAQA QUAL ID	QUALIFICATION TITLE
124605	Postgraduate Diploma in Taxation
ORIGINATOR
Milpark Education (Pty) Ltd
PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY			NQF SUB-FRAMEWORK
CHE - Council on Higher Education			HEQSF - Higher Education Qualifications Sub-framework
QUALIFICATION TYPE	FIELD		SUBFIELD
Postgraduate Diploma	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
Registered		EXCO 0633/25	2025-07-10	2028-07-10
LAST DATE FOR ENROLMENT		LAST DATE FOR ACHIEVEMENT
2029-07-10		2032-07-10

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 Postgraduate Diploma in Taxation qualification is designed to equip the learner with the skills necessary to function at a strategic level in the area of taxation in a business or as a skilled professional. Learners are able to specialise in a specific area of taxation, i.e. Wealth Taxes or International Taxes (one of the electives links to the latter).

Learners will be equipped with the necessary knowledge to develop their professional capabilities while covering contemporary topics and changes within the taxation system. Learners will follow a uniquely curated curriculum that will enable them to pursue a professional designation as General Tax Practitioners as outlined by the South African Institute of Taxation.

Learners who have achieved this qualification will demonstrate competence in theoretical knowledge as well as practical application, which will be achieved through a combination of case studies and theory. The qualification will enable learners to establish themselves as specialists or leaders in their field. With this background, they will be able to provide 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.

Furthermore, this qualification will give learners the opportunity to cover the foundational aspects of taxation as well as gain insight into the impacts and challenges of rapidly evolving technologies in the field of taxation.

Upon completion of the qualification, a qualifying learner will be able to:

Facilitate tax compliance in various contexts, to align with organisational and individual needs, in a manner that is fair for all stakeholders concerned and compliant with regulatory frameworks.

Interpret how concepts and legislative provisions relating to various tax types are applied in practice.

Develop tax planning strategies that mitigate risk for individuals and organisations.

Synthesise relevant information to meet the taxation submission requirements for various tax types.

Evaluate the roles of various stakeholders in the process of ensuring tax compliance on a local and global scale.

Rationale:
Reports conducted by the Sector Education and Training Authority for the Finance, Accounting, Management Consulting and Other Financial Services (FASSET) show that emerging technologies have far-reaching implications for skills requirements in the sector. Particularly at risk were skills related to professions that are directly linked to taxation, such as bookkeeping, accounting, and auditing. These professions represent the largest sub-sector within FASSET. Thus, the qualification is designed to cover foundational aspects of taxation, while providing insight throughout the qualification on how emergent technologies could potentially impact the highlighted professions.

The typical learner for this qualification would be a professional aspiring to the South African Institute of Taxation's (SAIT) General Tax Practitioner or Tax Professional designations. The qualification will be developed to align with SAIT's designation to aid learners in achieving the designation.

The learning pathway that the learner could embark upon would be an undergraduate BCom irrespective of the major, followed by the PGDip in Taxation.

LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING

Recognition of Prior Learning (RPL):
An appropriate Bachelor's Degree or an appropriate Advanced Diploma is the usual route to admission (see admission requirements). However, in particular cases, learners without such qualifications, whose age, work and proven expertise and competency have provided them with equivalent levels of learning, may apply for admission in terms of the Recognition of Prior Learning Policy and Credit Accumulation and Transfer Policy.

The learner is required to submit details of such experience to the institution, and each application is handled on a case-by-case basis, where the application is evaluated against the background of the qualification requirements.

The institution can provide alternative entry routes for 10% of any intake.

Entry Requirements:

Advanced Diploma in Taxation, NQF Level 7.
Or

Bachelor of Technology in Taxation, NQF Level 7.
Or

Bachelor of Accounting Sciences: Taxation, NQF Level 7.

RECOGNISE PREVIOUS LEARNING?

QUALIFICATION RULES

This qualification consists of compulsory and elective modules at NQF Level 8, totalling 128 Credits.

Compulsory Modules, NQF Level 8, 128 Credits:

Introduction to Taxation, 8 Credits.

Personal Income Tax and Payroll, 20 Credits.

Personal Income Tax and Life Events, 20 Credits.

Corporate Taxes, 20 Credits.

Indirect Taxes, 20 Credits.

Application of Accounting and Tax Principles, 20 Credits.

Elective Modules, NQF Level 8, 20 Credits (Select one module)

International Tax, 20 Credits.

Wealth Tax Administration and Advice, 20 Credits.

EXIT LEVEL OUTCOMES

1. Facilitate tax compliance in various contexts, to align with organisational and individual needs, in a manner that is fair for all stakeholders concerned and compliant with regulatory frameworks.
2. Interpret how concepts and legislative provisions relating to various tax types are applied in practice.
3. Develop tax planning strategies that mitigate risk for individuals and organisations.
4. Synthesise relevant information to meet the taxation submission requirements for various tax types.
5. Evaluate the roles of the various stakeholders in the process of ensuring tax compliance on a local and global scale.

ASSOCIATED ASSESSMENT CRITERIA

Associated Assessment Criteria for Exit Level Outcome 1:

Identify the relevant tax laws and regulations that are applicable to specific transactions.

Calculate the tax liabilities or benefits associated with different types of transactions.

Compile well-organised and comprehensive tax documentation for different tax types.

Recommend solutions that ensure tax compliance in a manner that minimises the tax burden for taxpayers.

Associated Assessment Criteria for Exit Level Outcome 2:

Evaluate the impact of changing tax laws and regulations on tax planning and compliance, both locally and on a global scale.

Apply the provisions of the legal framework that governs the underlying principles of taxation for individuals and organisations to different transactions.

Analyse legal precedents that have been set in relevant taxation case law.

Associated Assessment Criteria for Exit Level Outcome 3:

Apply appropriate tax planning strategies to optimise tax outcomes in a legally compliant and ethical manner.

Evaluate and accurately document tax assessment disputes and controversies to ensure a fair outcome for all stakeholders.

Recommend responses to SARS queries, requests and audits in post-return adjustments.

Associated Assessment Criteria for Exit Level Outcome 4:

Compile tax returns containing all the relevant fiscal data and supporting documentation in alignment with regulatory and legislative requirements.

Calculate tax liability, applying the correct formulae and taking specific circumstances, exemptions and triggers into consideration.

Develop strategies for resolving post-submission tax disputes, including negotiation, mediation and litigation.

Use tax software and tools for compliance purposes.

Associated Assessment Criteria for Exit Level Outcome 5:

Analyse the responsibilities of the various role players in tax administration.

Assess the ethical and professional obligations associated with representing stakeholders in tax matters.

Evaluate the potential conflicts of interest that may arise among different stakeholders.
Integrated Assessment.

INTERNATIONAL COMPARABILITY

Country: United Kingdom
Institution: University of Suffolk
Qualification Title: Postgraduate Diploma in Specialist Practitioner - District Nursing (Degree Apprenticeship)
Credits: 120 credits
Duration: One year full-time
Entry requirements:

Registration with the Nursing and Midwifery Council

Honours degree (equivalent to SA Bachelor's degree)

Three years' post-registration experience, with recent primary care experience

Purpose/Rationale:
This qualification is designed for health care professionals to develop a comprehensive
range of skills; develop and lead population and individual-based community health services, tackle inequalities in health, prevent ill health, and work in partnership with individuals and communities. The qualification is intended for experienced registered nurses based in the community within General Practice Nursing teams. The integration of theory and practice is an essential element of this qualification. On successful completion of the qualification, learners are eligible to have their specialist practice qualification and prescribing qualification recorded with the Nursing and Midwifery Council of England.

Qualification structure
Modules:

Contemporary District/Home Nursing

Management of the Individual with Long-Term Conditions

Therapeutic Interventions in Primary Care

Holistic Assessment of Individuals in Specific Practice.

Research

Similarities:

The University of Suffolk (US) and the South African (SA) qualifications have 120 credits.

US and SA qualifications are offered in one year full-time.

Both qualifications require applicants who hold a first degree or equivalent, registered with the Nursing and Midwifery Council/SANC and who have more than a year's experience in primary care nursing.

The purpose of US and SA qualifications is to equip healthcare professionals with advanced skills to deliver comprehensive, patient-centred care.

Both qualifications are designed for healthcare professionals looking to expand their expertise in primary care

US and SA qualifications articulate vertically to the master's degree in the nursing-related fields.

Difference:

The SA qualification has an additional requirement of community service engagement as part of its admission criteria, which is not included in the US qualification.

Country: Australia
Institution: Flinders University
Qualification Title: Graduate Diploma in Nursing (Primary Health Care)
Credits: 36 Units
Duration: 1 year of full-time study

Entry requirements:

The equivalent of a three-year Australian bachelor's degree.

Must be registered nurses in their country of residence.

Work experience in nursing.

Purpose/Rationale:
The qualification aims to provide advanced studies in nursing practice and research to prepare nurses to contribute to the present and future development of health care services and the nursing profession.

The qualification also aims to:

Facilitate the development of specialised knowledge, skills attributes for application in a range of primary health care nursing environments

Extend learner knowledge in research for practice development

Topics cover areas such as primary health care constructs and contexts; social context of health and ageing; introduction to working with infants, children, and families; health management for infants, children, and young people; diabetes management; community and primary health care nursing; and an observational professional experience placement.

Learning outcomes:
On completion of the qualification, learners will be able to:

Critically apply evidence-based nursing practice in their speciality area of nursing.

Demonstrate the application of theory to nursing practice

Evaluate nursing care using reflexive and critical thinking processes

Articulate the place of primary health care and population health in your speciality area.

Demonstrate leadership skills in nursing practice, education and research

Critically analyse the concepts and theories underpinning the provision of primary health care in a range of health care environments

Identify and enact relevant international, national, state and territory strategic health care goals in primary health care nursing environments

Apply concepts and theories of primary health care nursing in a simulated primary health care setting

Demonstrate specialised skills and knowledge in the relevant area of nursing practice

Qualification structure
Modules:

Primary Health Care Constructs and Contexts

Epidemiology and Population Studies for Health Care

Advanced Thinking, Communicating and Problem-Solving for Health Professionals

Leadership in Health Studies

Introduction to Research

Health Management for Infants, Children and Young People

Introduction to Working with Infants, Children and Families

Diabetes Management

Community and Primary Health Care Nursing

Implementing Change in Healthcare Systems Supporting Chronic Condition Management

The Persons' Experiences of Self-Management

Social Context of Health and Ageing

The Three Ds - Dementia, Delirium, and Depression

Palliative Care in Aged Care Settings.

Assessment:
Each topic will have its assessment requirements and will relate and change according to the content of the topic. Some of the following assessment methods will be used in this qualification.

Written assignments

Class tests

Online quiz/tests

Online invigilated examinations

Project work (individual and group)

Class presentations (individual and group)

In-person invigilated exams

Simulation tasks

Practical exercises

Tutorial participation.

Similarities:

The Flinders University (FL) and South African (SA) qualifications are offered in one year of full-time study.

Both qualifications require applicants who have completed a bachelor's degree in nursing-related qualifications, are registered nurses in the country of residence, and must have work experience in nursing.

The US and SA qualifications help learners to develop specialised knowledge, skills, and attributes for application in a range of primary health care nursing environments.

Both qualifications share similar learning outcomes,

The US and SA qualifications consist of similar modules focused on primary care nursing.

Both qualifications aim to equip learners with the skills, knowledge, and approaches applicable to a range of health care settings.

Both qualifications require experience in nursing.

Differences:

The FL qualification has 36 credits, whereas the SA qualification has 120 credits.

The FL qualification has a research module as part of its qualification structure, whereas the SA qualification does not include the research module.

ARTICULATION OPTIONS

Horizontal Articulation:

Bachelor of Nursing, NQF Level 8.

Bachelor of Nursing Honours, NQF Level 8.

Bachelor of Nursing Science Honours: Community Nursing Science, NQF Level 8.

Postgraduate Diploma: Community Health, NQF Level 8.

Postgraduate Diploma in Nursing Education, NQF Level 8.

Postgraduate Diploma in Clinical Forensic Medicine, NQF Level 8.

Postgraduate Diploma in Emergency Nursing, NQF Level 8.

Postgraduate Diploma in Interdisciplinary Pain Management, NQF Level 8.

Postgraduate Diploma in Medicines Development, NQF Level 8.

Vertical Articulation:

Master of Health Sciences in Nursing, NQF Level 9.

Master of Nursing Science, NQF Level 9

Master of Nursing, NQF Level 9

Master of Public Health, NQF Level 9.

Master of Nursing in Community Health, NQF Level 9.

Master of Nursing in Health Services Management, NQF Level 9.

Master of Nursing Science in Nursing Administration, NQF Level 9.

Master of Nursing Science: Advanced Emergency Nursing Science, NQF Level 9.

Diagonal Articulation
There is no diagonal articulation for this qualification.

MODERATION OPTIONS

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.

1.	Milpark Education (Pty) Ltd