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:

Bachelor of Technology: Taxation

SAQA QUAL ID	QUALIFICATION TITLE
62344	Bachelor of Technology: 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
B Tech	Field 03 - Business, Commerce and Management Studies		Finance, Economics and Accounting
ABET BAND	MINIMUM CREDITS	PRE-2009 NQF LEVEL	NQF LEVEL	QUAL CLASS
Undefined	480	Level 7	Level N/A: 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 06120/18	2018-07-01	2018-12-31
LAST DATE FOR ENROLMENT		LAST DATE FOR ACHIEVEMENT
2019-12-31		2024-12-31

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

The qualifying learner will be able to apply advanced integrated taxation, value added tax, accounting and auditing knowledge independently as a taxation Officer in the SARS office or as a registered accountant with an accounting firm.

LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING

At least 360 credits on NQF level 6 in taxation and accounting or relevant experience in taxation/accounting.
NQF Level 4 proficiency in English.

RECOGNISE PREVIOUS LEARNING?

QUALIFICATION RULES

The qualification will be awarded to a learner who has provided evidence to the satisfaction of the assessors that the stated competence of the qualification, as detailed in the specified outcomes, has been achieved, either through education and training in a single provider's learning programme, or through experience that complies with the stated specified outcomes.

EXIT LEVEL OUTCOMES

After completion of this qualification the learner will be able to:

1. Develop and make recommendations on accounting systems.

2. Make the most advantageous decisions based on the analysis and interpretation of financial statements.

3. Apply and interpret advanced financial principles.

4. Do advanced assessment and audits.

5. Apply research methodology techniques to solve problems in the field of taxation.

Specified outcomes:

1. Preparing advanced financial statements according to statutory requirements.

Interpret financial reports.

2. Analyse financial reports.

perform financial evaluation of the business interest

3. Make financing and investment decisions using the calculated weighted average cost of capital.

Calculate, interpret and evaluate the most commonly used capital budgeting techniques.

Analyse the entity's working capital position and make recommendations for improvement.

Advanced financial analysis to assist in strategic planning.

4. Perform advanced estate duty calculations.

Interpret and apply the anti-avoidance provisions of the Income Tax Act.

Verify taxable income and value added tax through the application of auditing principles and techniques.

Perform capital reconciliation's with techniques developed by SARS.

5. Identify research needs and set objectives.

Critical outcomes:

The following critical cross-field outcomes have been embedded in the specified outcomes:

communicating effectively using visual accounting and/or language skills in the modes of oral and/or written persuasions.

working effectively with others in a team in collecting and processing data.

identifying and solving basic problems in which responses display responsible conduct.

collecting and organising information.

demonstrating an understanding of the dynamics between the micro- and intermediate environments as a set of related systems by recognising that basic problem solving does not exist in isolation.

organising and managing oneself and one's activities responsibly and effectively as a senior tax officer.

ASSOCIATED ASSESSMENT CRITERIA

1. Financial statements are prepared according to statutory requirements.

Financial reports are correctly interpreted.

2. Financial information is correctly analysed.

Financial evaluations of the business interest are correctly performed.

3.The weighted average cost of capital is calculated correctly.

Financing and investment decisions using the WACC are made to maximise shareholders interest.

Basic strategies for efficient cash management are correctly applied to minimise financing needs.

The key features of the collection policy and the popular collection techniques are correctly explained.

Advanced estate duty calculations are performed.

Anti-avoidance of the Income Tax Act are interpreted and applied correctly.

Auditing principles and techniques are correctly applied in the verification of taxable income and value added tax.

Capital reconciliation's are performed correctly to identify possible cases for auditing and inspection.

Research needs are correctly identified and objectives are set.

Integrated assessment:

An application of the following stipulated forms of assessment to a varying degree according to existing Sertec requirements:

Written examination of mastery of theoretical/academic component of learning.

Assignments
Semester test
Class tests/Admission tests

Tutors

Case studies

Portfolios

ARTICULATION OPTIONS

This qualification forms the basis for admission to the next academic level in taxation. This qualification also provides horizontal and vertical career mobility within SARS and between SARS and the private sector.

MODERATION OPTIONS

A national advisory committee: Taxation consisting of the following inter alia of the following stakeholders.

Sertec

Advisory Committee

Institute for Public Finance and Accounting (IPFA)

Institute for Commercial and Financial Accounts (CFA)

Institute for Administration and Commerce (IAC)

South African Revenue Services (SARS)

South African Institute of Chartered Accountants (SAICA)

CRITERIA FOR THE REGISTRATION OF ASSESSORS

a) Experience
Related working experience in taxation within SARS as a level two taxation officer and/or related academic experience in taxation.

b) Qualifications
At least one level higher (e.g. MTech)

REREGISTRATION HISTORY

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

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