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 THAT HAS PASSED THE END DATE: 

Postgraduate Certificate: Advanced Taxation 
SAQA QUAL ID QUALIFICATION TITLE
14547  Postgraduate Certificate: Advanced Taxation 
ORIGINATOR
University of South Africa 
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  240  Level 7  NQF Level 08  Regular-Provider-ELOAC 
REGISTRATION STATUS SAQA DECISION NUMBER REGISTRATION START DATE REGISTRATION END DATE
Passed the End Date -
Status was "Reregistered" 		 SAQA 091/21  2021-07-01  2023-06-30 
LAST DATE FOR ENROLMENT LAST DATE FOR ACHIEVEMENT
2024-06-30   2027-06-30  

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 
The purpose of the qualification is to provide the learner with a post-graduate level of specialist knowledge in the field of taxation so that he or she is able to perform, inter alia, advanced tax advice and planning for clients, employers and society at large. 

LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
Learners who register for this qualification can;
  • learn from predominantly written material;
  • communicate what they have learnt comprehensively in the medium of instruction;
  • take responsibility for their own progress.

    This qualification recognises formal prior learning.

    The learner is required to be in possession of a Bachelor's Degree to register for the Certificate. 
    		•

    RECOGNISE PREVIOUS LEARNING? 
    Y 

    EXIT LEVEL OUTCOMES 
    A). Critical cross-field outcomes:

    All critical cross-field outcomes will be embedded appropriately in the modules that lead up to the qualification. They will be assessed accordingly. The distance education context has particular challenges that we try to meet below

    1 The learner can identify, analyse, formulate and serve the needs of individuals and society creatively and innovative in regard to taxation matters.

    2 The learner can work effectively with others as a member of a team, group, organisation, community and contribute to the group output with special reference to taxation.

    3 The learner can manage and organise her or his activities and life responsibly and effectively.

    4 The learner can collect, analyse, organise and critically evaluate information, as required, in the pursuit of the Certificate.

    5 The learner can communicate effectively using visual, mathematical and/or language skills in the modes of oral and/or written presentation.

    6 The learner can use science and technology effectively and critically, showing responsibility towards the environment and health and well-being of others, in community, national and global contexts.


    7 The learner can demonstrate an understanding of the world as a set of related systems by recognising that problem solving contexts do not exist in isolation, and by acknowledging their responsibilities to those in the local and broader community.

    B). Developmental outcomes:

    In order to contribute to the full personal development of each learner and the social and economic development of the society at large, it must be the intention underlying any programme of learning to make an individual aware of the importance of the following developmental outcomes:



    1 The learner can reflect on and explore a variety of strategies to learn more effectively (see Critical Outcomes 3 and 5 above).

    2 The graduate can participate as a responsible citizen (also see Critical Outcome 2 above).

    3 The learner can explore education and career opportunities by drawing on the various knowledge, skills and attitudes acquired in the accomplishment of this qualification (see all Critical Outcomes above).

    4 The learner can develop entrepreneurial opportunities by drawing on the various knowledge, skills and attitudes acquired in the accomplishment of this qualification (see all Critical Outcomes, plus 4 above).

    C). Specific outcomes:

    The certificate learner is actively engaged in becoming a well-rounded, educated person and is being prepared for further, more specific study or for a specialist in the work environment. As such he or she develops and holds certain values and integrates knowledge and skills to achieve his or her purposes. The specific outcomes show how knowledge, skills and values are integrated in the qualification in the SAQA fields of Business Commerce and Management Sciences with lesser emphasis on Law

    1 The graduate can demonstrate an advanced understanding of all aspects relating to the field of taxation.

    2 The graduate can deal with advanced problems in the taxation field and related disciplines.

    3 The graduate can perform a social-critical role in society and participate in creating and sustaining a just and democratic society

    4 The graduate can demonstrate people skills.

    5 The graduate can use appropriate research methodologies to access knowledge in other disciplines/fields.

    6 The graduate can practise the ethics pertinent to taxation contexts.

    7 The graduate can solve integrated problems by applying multi-disciplinary skills in the related fields.

    8 The graduate is able to communicate his/her skills in a rational and logical manner. 

    ASSOCIATED ASSESSMENT CRITERIA 
    A).

    1.
  • identify needs by means of exploring and critically evaluating abstract and concrete situations.
  • solve problems by generating alternative strategies for dealing with those problems.
  • critically evaluate various viewpoints and compare them to own views.
  • offer evidence in a variety of ways (from theoretical knowledge base, from experiential base, etc.) to support their stated views.
  • identify taxation needs and opportunities in business.
  • identify and solve concrete and abstract problems in the fields of, specifically taxation and generally business, by drawing upon the theoretical knowledge and practical experience of the learner.
  • use their knowledge and experience to offer suggestions for solving problems at a community, national, and international.

    2.
  • show evidence of "people skills" (tolerance, empathy, listening skills, etc) in liasing with other professionals and clients.
  • undertake projects and provide evidence of successful interaction with others.
  • lead people effectively because of their taxation expertise.
  • organise themselves and others into effective working groups.

    3.
  • demonstrate the requisite study and research strategies.
  • cope with the self-discipline necessary for distance learning.
  • think independently, and offer evidence to support their decisions.
  • identify needs and opportunities for tax planning in their own lives.

    Note: These outcomes and assessment criteria may be entry competences for many distance learners who are already working in the job market and have definite goals.

    4.
  • demonstrate advanced research skills by completing a full scale investigation.
  • use library and other resources effectively to suit the needs of the particular areas of research.
  • integrate information from a variety of sources.
  • act responsibly as a researcher and scholar (e.g. appropriate referencing, avoiding plagiarism, etc.).
  • show awareness of the conventions of scholarship in the various disciplines under study.
  • critically analyse theories, examples, experiences, etc.
  • argue appropriately within the taxation community.

    5.
  • communicate their ideas and provide supporting evidence in a sustained manner.
  • identify conclusions and premises in academic and practical arguments.
  • use appropriate models of linguistic organisation and presentation as required in the discipline.
  • use statistics appropriately and responsibly in support of their ideas.
  • recognise own communication limitations and problems and seek help appropriately (e.g. language editing assistance).
  • assist others to speak for themselves (e.g. appear on behalf of a client).
  • use language to critically analyse, evaluate and critique others' ideas.

    6.
  • use scientific methods of investigation, testing and evaluation.
  • select appropriate technology to suit individual or client and employer needs.

    7.
  • connect the abstract knowledge of theory to the reality of individual contexts.
  • look beyond and across traditional disciplinary boundaries for possible solutions.
  • how taxation relates to broader systems: economic; social and political.

    B).

    1.
  • explain what they know in their own words.
  • show evidence of effective study skills tax strategies (e.g. note-taking, summarizing, analysis and synthesis).

    2.
  • demonstrate an ability to help others meet their fiscal obligations.
  • monitor and provide input into fiscal policy and legislation.

    3.
  • make connections from theoretical knowledge to practical application in the real world.
  • identify the skills which are highly valued in the work-place, across the disciplines and sectors of society.
  • deal effectively with unknown problems and tasks set them on the job, in the real world, by drawing upon the skills from their advanced taxation studies (critical thinking, problem-solving, conflict resolution, etc.).

    4.
  • create job opportunities in the taxation field.
  • have a realistic view of their own worth and value to contribute to their local community and global society.
  • demonstrate a healthy self-esteem and confidence in their knowledge, skills and attitudes as required to complete the qualification.
  • deal with various unknown situations with flexibility and adaptability.


    C).

    1.
  • analyse and apply advanced taxation theory (especially taxation legislation and court cases) to practical situations.
  • contribute to the development of fiscal policy and legislation.
  • develop theory, redefine field and advance knowledge.

    2.
  • identify problems in the fields of study and related disciplines (e.g. accounting and law) at an advanced level

    .? develop appropriate solutions.
  • formulate appropriate responses to resolve both concrete and abstract problems.

    3.
  • use disciplinary- and interdisciplinary-based information to take an informed stand especially in regard to fiscal policy and legislation with courage, self-confidence and responsibility.
  • demonstrates a personal role in the fiscal environment (writing of articles, etc.) of South Africa.
  • show respect for the collection of taxes by urging and advising clients and employers to employ not only legal but also morally sound principles in their dealings with the fiscal authorities.
  • evaluate different taxation systems from various perspectives.
  • make sound judgements about the development, utilization and management of fiscal resources.

    4.
  • interrelate with people in small and large group contexts both in the personal and client situation.
  • apply knowledge to provide solutions to problems that arise in a culturally diverse society, both in local and global taxation fields.
  • in negotiations with fiscal authorities, clients and colleagues, show empathy and understanding of problems.

    5.
  • collect, analyse, organize and evaluate information and ideas from a variety of sources in various fields and specific disciplines.
  • critically evaluate information from different sources to solve problems in the taxation discipline.

    integrate information from different sources to address problems in the taxation discipline.
  • critically link theories to the problems in the taxation discipline.
  • use theories from one or more disciplines to solve problems within the taxation discipline.
  • identify patterns in taxation disciplines, both locally and globally, in order to move from a specific context to more universal contexts/principles.

    6.
  • explain the need to act professionally and ethically to both clients, employees and the world at large.
  • take responsibility within own limits of competence.
  • exercise judgement commensurate with knowledge and experience.
  • be accountable for achieving own output and/or group output.

    7.
  • display integrated problem solving abilities and insight by analysing and reflecting on the integrated disciplines (accounting, legal and related fields).
  • analyse and reflect on the integrated theory and practice of the taxation discipline in the relevant fields.
  • relate integrated learning gained from individual experience to integrated knowledge encountered in an academic environment and vice versa.
  • develop solutions appropriate to integrated disciplines and formulate appropriate responses to resolve both concrete and abstract problems.
  • identify and describe integrated problems in the taxation and related disciplines.
  • select and evaluate tax planning opportunities.

    8.
  • answer questions in writing and in an acceptable format e.g. reports.
  • use language effectively to convey ideas and insights intelligibly and achieve his or her own purpose.
  • evaluate, interpret and generate information in and from a variety of media sources.
  • explain the complexities of taxation law in language which is accessible to the general public.


    Integrated assessment:

    Formative assessment:
    Learning and assessment are integrated. The module material contains self-assessment tasks with feedback. The scheme of work includes assignments based on the learning material and students are given feedback. The process is continuing and focuses on smaller sections of the work and limited numbers of outcomes

    Summative assessment:
    Examinations, comprehensive assignments and a dissertation of limited scope are used to assess a representative selection of the outcomes practised and assessed in the formative stage. Summative assessment also tests the student's ability to manage and integrate a large body of knowledge to achieve the stated outcomes of a module 
    		•

    ARTICULATION OPTIONS 
    1 The qualification will articulate with those of other universities and with other qualifications.

    2 Upon completion of the Certificate, learners have a number of options for further study. For example, students may proceed directly to postgraduate study at Masters Level. 

    MODERATION OPTIONS 
    1 Within Unisa, first examiners set and assess assignments and examinations. In the case of assignments, the quality is checked by the course co-ordinator and by the head of department. In the case of examinations, a system of internal second examiners is used to moderate question papers, the marking process and marked scripts. Such second examiners are senior members of staff with the appropriate qualifications.

    2 In addition, external examiners act as moderators of examination papers and marked scripts.

    3 Internal comparators
    Unisa forms part of an internationally recognised accreditation system whereby university qualifications are evaluated against international comparators and accredited accordingly, for example Unisa's qualifications are accredited in the International Handbook of Universities and in the Commonwealth Universities' Yearbook 

    CRITERIA FOR THE REGISTRATION OF ASSESSORS 
    1 Our own staff will be used as assessors in a manner that fits into the quality management system of Unisa and accords with the university's tuition and assessment policies. This will also apply to the appointment of outside persons.

    2 The quality management system:

    Qualifications:
    The minimum requirement for appointment as a lecturer or external marker on this Certificate at Unisa is a Masters degree or equivalent and appropriate experience.

    Mentorship:
    All assessment done by external markers is quality-controlled by internal staff. Both internal and external markers attend markers' meetings prior to assessing assignments or examinations and are given clear guidelines on how to assess particular pieces of work 

    REREGISTRATION HISTORY 
    As per the SAQA Board decision/s at that time, this qualification was Reregistered in 2006; 2009; 2012; 2015. 

    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. University of South Africa 


    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.