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:

Higher Diploma: Tax Law

SAQA QUAL ID	QUALIFICATION TITLE
3419	Higher Diploma: Tax Law
ORIGINATOR
Rand Afrikaans University
PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY			NQF SUB-FRAMEWORK
CHE - Council on Higher Education			HEQSF - Higher Education Qualifications Sub-framework
QUALIFICATION TYPE	FIELD		SUBFIELD
National Higher 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	250	Level 7	Level TBA: Pre-2009 was L7	Regular-Provider-ELOAC
REGISTRATION STATUS		SAQA DECISION NUMBER	REGISTRATION START DATE	REGISTRATION END DATE
Passed the End Date - Status was "Reregistered"		SAQA 2663/05	2006-07-01	2009-06-30
LAST DATE FOR ENROLMENT		LAST DATE FOR ACHIEVEMENT
2010-06-30		2013-06-30

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 four taught modules is to develop qualified learner's (i.e. learners with a degree) intellectual and theoretical competencies at an advanced level, and to strengthen his/her ability to understand income and value added tax laws from the viewpoint of knowledge of and a critical analysis of the substantive law.

By successfully completing the subject-integrated dissertation, the learner will furnish proof that s/he is capable of giving a scientific account of and apply the knowledge in the area of tax law that s/he has gained through literature study.

LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING

Due to the practical nature of the subject learners should in addition demonstrate at the point of qualification basic practical skills enabling them to apply the substantive law in a competent and effective way when providing legal and other services, decision making, strategic thinking, organisational function and professional attitude. They should also be able to demonstrate subject-related legal skills, as well as communication, administrative, organisational and managerial skills supportive of the role of experts who have to apply tax law on a daily basis. The learner will be able to demonstrate his/her ability to reason critically and solve problems theoretically and practically, as well as to identify, interpret and evaluate the essence of relationships between substantive law, theory and applied practice.

Thus the learner will be able to demonstrate by the ability to analyse the given topic, arrange the subject-matter coherently, accurately and succinctly reflect, formulate and interpret scholarly opinion on the topic, identify the relevant problem areas and develop a clear line of argument and high-level solutions by means of analysis and interpretation. This ability will be invaluable in further research, for example for the purposes of obtaining further postgraduate qualifications, as well as in the practice of tax law at a high level.

The minimum entry requirement is a B degree (or equivalent qualification). Preference will be given to students having practical experience in taxation. A student can gain entry at the commencement of the first module and may receive credit for any exam or dissertation successfully completed. However, due to the fact that the law relating to income and value added tax changes consistently any credit obtained will only be accepted for the purposes of the next enrolment.

Recognition of prior learning

Students who do not formally meet the normal admission requirements for the qualification may apply for recognition of prior learning and for admission on the basis thereof. Prior learning can include prior qualifications, other prior formal, informal and non-formal learning as well as relevant work experience. If admission is granted, students must undertake to comply with all the conditions that may be set with a view to promoting successful studies.

Through recognition of prior learning a learner can gain access, or advanced placement, or recognition status.

Recognition of prior learning in the case of learners not complying with the formal entry requirements will be conducted in accordance with the policy and guidelines of the University concerning the recognition of other forms of formal, informal and non-formal learning and experience. For this postgraduate qualification, recognition takes place only where prior learning corresponds to the required NQF level, and in terms of applied competencies relevant to the content and outcomes of the qualification.

Recognition of prior learning by the faculty takes place in terms of an assessment procedure. This procedure includes a motivated recommendation by an assessment panel to the Dean's Committee, which takes the final decision.

RECOGNISE PREVIOUS LEARNING?

EXIT LEVEL OUTCOMES

The learners should be able to:

1. Problem-solving skills

Learners should be able to identify, analyse, comment on and solve fundamental tax law problems based on a relevant theoretical framework and reflect on the process of problems-solving.

2. Teamship

Learners should be able to work in a team or group and reflect on and integrate their own participation.

3. Self-responsibility skills

Successful learner will have to be able to demonstrate an ability for self-reflection, independent assessment, analysis and interpretation, self-study, self-discipline, initiative, and to plan, organise, manage and execute problem-solving activities responsibly and effectively.

4. Research skills

Learners should be able to demonstrate their ability to plan and conduct fundamental research, and be capable of giving a scientific account of and apply the knowledge in the area of tax law that s/he has gained through literature study.

5. Communication skills

Communication and communication skills, both orally and in writing, are keys to the practise and application of tax law, and to the conducting of fundamental research. Learners should therefore be able to demonstrate their ability to communicate effectively, both orally and in writing, in the course of practising and applying law, and in the process of undertaking fundamental research. Since the qualification provides advanced knowledge and reflective understanding of tax law, and therefore of legal principles generally, as well as the application hereof in real-life situations, if enhances the self-confidence of learners and their communication skills.

6. Technological and environmental literacy

Learners should be able to demonstrate their ability to utilise science and technology effectively in the course of the study, research and writing required by the qualification.

7. Developing macrovision

Learners must be able to show their ability to comprehend the interrelatedness of tax law with other fields' law (for example accountancy and economics).

8. Learning skills

Being a post-graduate qualification, learners must be able to demonstrate their ability to independently and innovatively undertake fundamental research and reflective studies, thereby enhancing their learning skills.

9. Citizenship

Learners must be able to show a greater awareness and knowledge of societal issues, in particular with regard to the duty to pay tax, thereby enhancing their social responsibility as citizens.

10. Cultural and aesthetic understanding.

Learners must be able to demonstrate a well-developed sensitivity for cultural and aesthetic realities in society. Particular emphasis is placed on the duty to pay tax in order to, amongst other things, redress inequalities of the past.

11. Employment seeking skills

As currently a shortage of skilled tax practitioners exists, learners should be able to access advances employment opportunities. This qualification provides learners with a competitive advantage when seeking employment.

12. Entrepreneurship

As a result of having obtained this qualification, learners should be able to demonstrate the application of entrepreneurial skills in the practice of law, and in the undertaking of fundamental research of tax law.

ASSOCIATED ASSESSMENT CRITERIA

The learner can: / Does the learner:

1. Demonstrate in written or oral form, an ability to identify, analyse and solve fundamental tax law problems.

Solve relevant tax law problems by skilfully identifying, analysing, and commenting on the same.

2. Display an ability to function effectively in and lead a team.

Demonstrate the ability to participate effectively in debating solutions and approaches to particular tax law problems

3. Undertake independent research and writing at a fundamental level.

Analyse related tax law problems and their solutions independently.

4. Display an ability to conduct a research project at a fundamental level successfully.

Analyse a particular related topic, arrange the subject-matter coherently, accurately and succinctly reflect, formulate and interpret scholarly opinion on the topic.

Identify particular problem areas and develop a clear line of argument by means of analysis, interpretation and problem-solving.

5. Advise clients and stakeholders on the legal implications of and on solution for particular tax law problems and questions, in writing and orally.

Write a dissertation in which a particular related problem is identified, analysed, and discussed.

6. Make use of written and electronic data in writing a dissertation.

7. Participate in class discussions on the implications of relevant legal information for other related disciplines, in the interrelationship between the Income and Value Added Tax Act.

Report on a coherent approach towards problem-solving and policy-making with regard to related tax issues.

8. Undertake fundamental research and write a dissertation on an applicable tax law topic.

9. Debate the impact on society in general, and on certain interest groups, as well as on the development of people in particular, of related tax provisions and principles.

10. Reveal an ability to distil moral and cultural values underlying the need to levy taxes.
11. Display an awareness as to how the qualification can be utilised to access the labour market.

12. Display an ability to develop and maintain a career by applying their knowledge of tax law

Integrated assessment appropriately incorporated to ensure that the purpose of the qualification is achieved

Assessment seeks to (1) evaluate learner performance in order to determine whether learners comply with assessment criteria; and (2) encourage and guide the improvement of learner performance. Assessment is therefore based on the principle of continuous and regular assessment and complete and prompt feedback. Assessment consists of two components, formative assessment and summative assessment.

Formative assessment practical that will be implemented:

Formative assessment is aimed at the development of a life-long learning culture based on continuous self-study. More particularly, in this qualification, formative assessment aims at the preparation of learners for sitting for an examination at the end of each module and for writing a quality dissertation. Formative assessment is conducted by class discussions and the writing of the dissertation. Discussion of the dissertation and examination results and questions and other forms of feedback are an integral and critical part of assessment.

Regular meetings between learners and their study leaders take place during which all aspects pertaining to the preparation for and drafting of the research dissertation are discussed. Study leaders assess learners continuously and, equally important, guide them through the process.

Summative assessment practices that will be implemented:

Integrated assessment, focusing on the achievement of the exit-level outcomes, will be done by means of examinations at the end of each year and in the dissertation, learners are assessed on their ability to integrate prior knowledge gained in preceding studies with an advanced knowledge of relevant topics dealt with in the course of the qualification. The purpose is to demonstrate a reflective and scholarly understanding of income and value added tax. In conjunction with formative assessment, summative assessment determines whether the learner is awarded the qualification. In the summative assessment, the two examinations and the as submitted are examined by a panel of not less than two examiners. The qualification is obtained if the learner passes both examinations and the dissertation.

ARTICULATION OPTIONS

Access to qualifications on a lower level:

A student can gain entry at the beginning of the first module.

Access to qualification on the same level:

N/A

Access to qualification on a higher level:

Successful completion of the Higher Diploma in Tax Law entitles a person to gain access to be considered for admission to the LLM in Tax Law provided that the successful candidate holds an LLB degree.

MODERATION OPTIONS

Moderation options including the recommendation of a moderating body or bodies.

Moderation to ensure fair, reliable and valid assessment is essential. The following mechanisms are employed:

Criteria for study material, tests and examinations imposed by the University and Faculty Board.

Remark of papers in the examination for each subject related study cycle by an external moderator in particular or doubtful cases

Moderation of results by the dean and/or dean's committee.

Global assessment and moderation by the Faculty examination committee.

Appeals to the dean by individual learners.

CRITERIA FOR THE REGISTRATION OF ASSESSORS

All internal and external assessors (moderators and examiners) will be required to

Have specialised knowledge in the relevant branch of the law,

Have the ability to assess learner at this level;

Be nominated by the Faculty of Law for this purpose and registered with the appropriate ETQA, requiring them to comply with the other criteria imposed by the relevant SGB.

REREGISTRATION HISTORY

As per the SAQA Board decision/s at that time, this qualification was Reregistered in 2006.

NOTES

New

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.

NONE