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 Laws: Taxation 
SAQA QUAL ID QUALIFICATION TITLE
6927  Master of Laws: 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 08 - Law, Military Science and Security  Justice in Society 
ABET BAND MINIMUM CREDITS PRE-2009 NQF LEVEL NQF LEVEL QUAL CLASS
Undefined  240  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 091/21  2021-07-01  2023-06-30 
LAST DATE FOR ENROLMENT LAST DATE FOR ACHIEVEMENT
2024-06-30   2027-06-30  

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 will provide opportunities for continued personal intellectual growth, enhanced marketability and enhanced employability whilst 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 third purpose of the qualification is to redress inequities of the past through the provision distance education to significant numbers of rural Accountants and lawyers. 

LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
Matriculation certificate
First degree
Honours degree
Other:
Matriculation exemption
Mathematics at Grade 12 level
Taxation at honours level 

RECOGNISE PREVIOUS LEARNING? 
N 

EXIT LEVEL OUTCOMES 
M Com (Taxation)

Learning outcomes:
Possess knowledge appropriate to the practice as tax advisor for organisations and institutions.

Obtain professional and technical skills required in Taxation.

Maintain continued competence and show an interest in new developments as a lifelong learner.

Act professionally and ethically.

Critical cross-field outcomes:
Demonstrate confidence and flexibility in dealing with complex problems in taxation and the application of appropriate knowledge, information and skills to obtain the solution.

Works 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.

Communicates effectively (verbally and in writing) mainly with individuals within organisations at management levels. 

ASSOCIATED ASSESSMENT CRITERIA 
Demonstrate appropriate theoretical knowledge to practice as 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 in appropriate practice.

Takes responsibility within own limits of competence
Acts within accepted norms of profession and as set out by the authorities.

Integrated assessment:
Written examinations
Oral examinations 

ARTICULATION OPTIONS 
Related qualifications:
LLD

LLD serves as an entry point to the related qualification 

MODERATION OPTIONS 
One or more internal assessors from the Economic and Management Sciences Faculty, University of Pretoria

One or more assessors in the appropriate field of study from another national tertiary educational institution
Or
One or more specialists in the field employed in industry. 

CRITERIA FOR THE REGISTRATION OF ASSESSORS 
Qualification required:
LLM (Taxation) or equivalent endorsement

Career experience required:
10 years experience 

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 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.