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 Technology: Taxation 
SAQA QUAL ID QUALIFICATION TITLE
62364  Master 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
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  120  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 06120/18  2018-07-01  2018-12-31 
LAST DATE FOR ENROLMENT LAST DATE FOR ACHIEVEMENT
2019-12-31   2022-12-31  

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 person will be able to make recommendations after an in depth study (research) in a chosen specialised area of taxation and the possible implementation of the chosen area of research. 

LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
At least 480 credits on NQF level 7 in taxation or an equivalent accounting qualification with research methodology.

Recognition of prior learning:

The qualification will be awarded to a learner who has provided evidence that the stated competence of the qualification has been achieved through experience that complies with the stated specified outcomes. 

RECOGNISE PREVIOUS LEARNING? 
Y 

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. Do research on a specialised topic.

2. Do consultancy and render services on the specialised topic.

3. Provide training on the specialised topic and on research in general.


Specified outcomes:

1. Identify a topic for research in any field of taxation.
  • Apply relevant research techniques to do research
  • Prepare a dissertation/thesis which adds value to the chosen field in taxation

    2. Provide training on a specialised topic 
    		•

    ASSOCIATED ASSESSMENT CRITERIA 
    1. A topic for research has been identified and correctly interpreted.
  • Research techniques applicable to the field of study have been applied correctly.
  • A dissertation/thesis has been prepared with recommendation that are in line with conclusions drawn and adds value to the field of taxation.

    2. Training on a specialised topic has been provided to facilitate its implementation.

    Integrated assessment:
  • Panel evaluation of dissertation
  • Portfolios 
    		•

    ARTICULATION OPTIONS 
    This quaification 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 inter alia of the following stakeholders
  • Advisory Committee
  • Institute for Public Finance and Accounting (IPFA)
  • Institute for Commercial and Financial Accounts (CFA)
  • Institute for Administration and Commerce (IAC)
  • 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 three taxation officer and/or related academic experience in taxation.

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

    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 


    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.