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: 

Master of Commerce in Taxation 
SAQA QUAL ID QUALIFICATION TITLE
4861  Master of Commerce in Taxation 
ORIGINATOR
University of Pretoria 
PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY NQF SUB-FRAMEWORK
CHE - Council on Higher Education  HEQSF - Higher Education Qualifications Sub-framework 
QUALIFICATION TYPE FIELD SUBFIELD
Master's Degree  Field 03 - Business, Commerce and Management Studies  Finance, Economics and Accounting 
ABET BAND MINIMUM CREDITS PRE-2009 NQF LEVEL NQF LEVEL QUAL CLASS
Undefined  180  Level 8 and above  NQF Level 09  Regular-Provider-ELOAC 
REGISTRATION STATUS SAQA DECISION NUMBER REGISTRATION START DATE REGISTRATION END DATE
Passed the End Date -
Status was "Reregistered" 		 SAQA 1141/23  2021-07-01  2024-06-30 
LAST DATE FOR ENROLMENT LAST DATE FOR ACHIEVEMENT
2025-06-30   2028-06-30  

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 first purpose of the qualification is to provide successful achievers with masters-level knowledge, specific skills and applied competence in Taxation. This qualification will provide opportunities for continued personal intellectual growth, enhanced marketability and enhanced employability while opening up new access routes to additional education and training opportunities, in particular, qualification as a Taxation specialist.

The second purpose of the qualification is to provide South Africa with specialists in Taxation in order to ensure that the local leadership base of innovative and knowledge-based economic and scholarly activity is widened thereby promoting increased societal and economic productivity. The final purpose of the qualification is to redress inequities of the past which will be done through the provision of distance education to significant numbers of rural Accountants. 

LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
Recognition of Prior Learning (RPL):
The institution conducts RPL in terms of the policy and guidelines of the institution to recognise other forms of formal, informal and non-formal learning and experience. In cases where learners do not comply with the formal admission requirements, the institution applies its RPL policy.

Entry Requirements:
The minimum entry requirement for this qualification is:
  • Bachelor of Commerce Honours in Taxation, Level 8. 
    		•

    RECOGNISE PREVIOUS LEARNING? 
    Y 

    EXIT LEVEL OUTCOMES 
    1. Possess knowledge appropriate to the practice as a tax advisor for organisations and institutions.
    2. Obtain professional and technical skills required in Taxation.
    3. Maintain continued competence and show an interest in new developments as a lifelong learner.
    4. Act professionally and ethically.
    5. Demonstrate confidence and flexibility in dealing with complex problems in Taxation and the application of appropriate knowledge, information and skills to obtain the solution.
    6. Work effectively as a member of a multi-disciplinary team towards defined outcomes, and where appropriate assumes leadership, applies negotiation and conflict resolution skills and motivates others.
    7. Communicate effectively (verbally and in writing) mainly with individuals within organisations at management levels. 

    ASSOCIATED ASSESSMENT CRITERIA 
    The following associated assessment criteria apply across all Exit Level Outcomes:
  • Demonstrate appropriate theoretical knowledge to practice as a tax advisor.
  • Assess and address corporate needs in respect of the taxation implication of business decisions.
  • Assess and address the information needs of organisation managers and communicate relevant information to managers.
  • Latest techniques and philosophies are assimilated and applied inappropriate practice.
  • Takes responsibility within one's limits of competence.
  • Acts within accepted norms of profession and as a set out by the authorities.

    Integrated Assessment:
    Written examinations.
    Oral examinations. 
    		•

    INTERNATIONAL COMPARABILITY 
    This qualification compares with the following international qualifications in terms of the range of competencies in the learning content offered. 

    ARTICULATION OPTIONS 
    This qualification offers both possibilities of horizontal and vertical articulation.

    Horizontal Articulation:
  • Cognate Master of Commerce, Level 9.

    Vertical Articulation:
  • Doctor of Commerce in Taxation, Level 10. 
    		•

    MODERATION OPTIONS 
    N/A 

    CRITERIA FOR THE REGISTRATION OF ASSESSORS 
    N/A 

    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 Pretoria 


    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.