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: 

Doctor of Technology: Taxation 
SAQA QUAL ID QUALIFICATION TITLE
65375  Doctor of Technology: Taxation 
ORIGINATOR
Central University of Technology, Free State 
PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY NQF SUB-FRAMEWORK
CHE - Council on Higher Education  HEQSF - Higher Education Qualifications Sub-framework 
QUALIFICATION TYPE FIELD SUBFIELD
Doctoral 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  240  Level 8 and above  NQF Level 10  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 generate new knowledge in a chosen area of research after an in depth study (research) in a chosen specialised area of taxation. 

LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
At least 600 credits on NQF level 8 in taxation or equivalent qualifications

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

1. Develop new practice notes as part of legislation
2. Give practical solutions to any tax related problems experienced in industry
3. Be seconded to sit on any tax committee


SPECIFIED LEVEL:
1. Prepare a dissertation/thesis that adds value to the taxation
  • Publish articles in professional and accredited journals
  • Provide training on a specialised topic

    2. Generate practical solutions to tax related problems experienced in industry
    3. Sit on tax committees 
    		•

    ASSOCIATED ASSESSMENT CRITERIA 
    EXIT LEVEL:
    After completion of this qualification the learner will be able to:

    1. A dissertation/thesis is prepared with recommendations that are in line with conclusions drawn
  • Articles are published in accredited journals
  • Training is provided to facilitate its implementation

    2. Practical solutions are generated for tax related problems experienced in industry

    3. Tax committees involvement is demonstrated


    INTEGRATED ASSESSMENT:
  • Panel evaluation of dissertation
  • Portfolio 
    		•

    ARTICULATION OPTIONS 
    This qualification 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 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 four taxation officer and/or related academic experience in taxation

    b) Qualifications:
    At least a doctorate e.g. D. Tech. 

    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. Central University of Technology, Free State 


    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.