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SOUTH AFRICAN QUALIFICATIONS AUTHORITY 
REGISTERED QUALIFICATION: 

Master of Laws in Tax Law 
SAQA QUAL ID QUALIFICATION TITLE
73995  Master of Laws in Tax Law 
ORIGINATOR
University of Johannesburg 
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  180  Level 8 and above  NQF Level 09  Regular-Provider-ELOAC 
REGISTRATION STATUS SAQA DECISION NUMBER REGISTRATION START DATE REGISTRATION END DATE
Registered-data under construction  EXCO 0324/24  2024-07-01  2027-06-30 
LAST DATE FOR ENROLMENT LAST DATE FOR ACHIEVEMENT
2028-06-30   2031-06-30  

Registered-data under construction

The qualification content is currently being updated for the qualifications with the status “Registered-data under construction” or showing “DETAILS UNDER CONSTRUCTION” to ensure compliance with SAQA’S Policy and Criteria for the registration of qualifications and part-qualifications on the National Qualifications Framework (NQF) (As amended, 2022). These qualifications are re-registered until 30 June 2027 and can legitimately be offered by the institutions to which they are registered.

 

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.  

PURPOSE AND RATIONALE OF THE QUALIFICATION 
The purpose of this qualification is to develop the learner's intellectual and theoretical competencies at an advanced level, and to strengthen his/her ability to understand the different taxation laws from the viewpoint of a critical analysis of the underlying principles and a comparative evaluation of the application value of foreign data. 

LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
Recognition of Prior Learning (RPL):
Learners who do not meet the normal admission requirements for this qualification may apply for Recognition of Prior Learning and admission on the bases thereof. Prior learning can include prior qualifications, other prior formal and non-formal learning as well as relevant work experience. If admission is granted, learners must undertake to comply with all the conditions that may be set with a view to promoting successful studies.

Through Recognition of Prior Learning, a learner can gain access, or advanced placement, or recognition of status on condition that s/he continues his/her studies at this Institution.

Recognition of Prior Learning in the case of learners not complying with the formal entry requirements will be conducted following the policy of the Institution concerning the recognition of other forms of formal and non-formal learning and experience. For this Postgraduate qualification, recognition takes place only where prior learning corresponds to the required NQF-level, and in terms of applied competencies relevant to the content and outcomes of the qualification.

Recognition of Prior Learning by the Faculty takes place in terms of an assessment procedure. This procedure includes a motivated recommendation by an assessment panel to the Dean's Committee, which takes the final decision.

Entry Requirements:
The minimum entry requirement for this qualification is:
  • Bachelor of Laws, Level 8. 
    		•

    RECOGNISE PREVIOUS LEARNING? 
    Y 

    EXIT LEVEL OUTCOMES 
    1. Problem-solving skills:
  • Learners will be able to identify, analyse, comment on and solve advanced problems arising under the different revenue laws based on a relevant theoretical framework and reflect on the process of problem-solving.

    2. Team ship:
  • Learners should be able to work in a team or group and reflect on and integrate their own participation.

    3. Self-responsibility skills:
  • The primary key to obtaining a Master's Degree by course work is indeed self-responsibility. Therefore, successful learners will have to be able to demonstrate an ability for self-reflection, independent assessment, analysis, and interpretation, self-study, self-discipline, initiative, and to plan, organise, manage and execute the research and writing of the dissertation responsibly and effectively.

    4. Research skills:
  • Learners will be able to demonstrate their ability to plan and conduct advanced research, and be capable of giving a scientific account of and apply the knowledge in the area of taxation law that s/he has gained through literature study.

    5. Communication skills:
  • Communication and communication skills, both orally and in writing, are keys to the practice of the law at an advanced level and to high-level research. Learners should, therefore, be able to demonstrate their ability to communicate effectively, both orally and in writing, in the course of practising at an advanced level, and in the process of undertaking high-level research.

    6. Technological and environmental literacy:
  • Learners should be able to demonstrate the ability to utilise science and technology effectively in the course of the study, research and writing required by the qualification.

    7. Developing macro vision:
  • Learners must be able to show their ability to comprehend the interrelatedness of the law with other fields (for example, accountancy and economics) and with society in general.

    8. Learning skills:
  • The learning skills of learners will be able to demonstrate their ability to independently and innovatively undertake high-level research and reflective studies.

    9. Citizenship:
  • Learners must be able to show greater awareness and knowledge of societal issues, in particular concerning the duty to pay tax, thereby enhancing their social responsibility as citizens.

    10. Cultural and aesthetic understanding:
  • Learners must be able to demonstrate a well-developed sensitivity for cultural and aesthetic realities in society. Particular emphasis is placed on the duty to pay tax in order to, amongst other things, redress inequalities of the past.

    11. Employment seeking skills:
  • As currently, a shortage of skilled tax practitioners exists, learners should be able to access advanced employment opportunities.

    12. Entrepreneurship:
  • Learners should be able to demonstrate the application of entrepreneurial skills in the practice of law at an advanced level, and in the undertaking of high-level research in the different revenue laws. 
    		•

    ASSOCIATED ASSESSMENT CRITERIA 
    1. Demonstrate, in written or oral form, an ability to identify, analyse and solve high-level problems:
  • Solve relevant legal problems by skilfully identifying, analysing, and commenting on the same.

    2. Display an ability to function effectively in and lead a high-level team:
  • Demonstrate the ability to participate effectively in debating solutions and approaches to particular legal problems.

    3. Undertake independent research and writing at an advanced level:
  • Analyse related legal problems and their solutions independently.

    4. Display an ability to conduct a high-level research project successfully:
  • Define a particular related topic, arrange the subject-matter coherently, accurately and succinctly reflect, formulate and interpret scholarly opinion on the topic.
  • Identify particular problem areas and develop a clear line of argument by means of analysis and interpretation.

    5. Advise clients on the legal implications of and on solutions for problems arising under the different revenue laws:
  • Write a report in which a particular related problem is identified, analysed, and discussed.

    6. Make use of written and electronic data in writing a report/assignment and dissertation.
    7. Participate in class discussions on the implications of relevant legal information for other related disciplines, in the interrelationship between the different revenue laws.
    Report on a coherent approach towards problem-solving and policy-making with regard to related taxation issues.

    8. Undertake advanced research and write a dissertation on an applicable topic under one of the revenue laws.
    9. Debate the impact on society in general, and on certain interest groups in particular, of related legal provisions and principles.
    10. Reveal an ability to distil moral and cultural values underlying the needs to levy taxes.
    11. Display an awareness as to how the qualification can be utilised to access the labour market.
    12. Display an ability to develop and maintain a career in law.

    Integrated Assessment:
  • Assessment seeks to (1) evaluate the learner to determine whether learners comply with assessment criteria; and (2) encourage and guide the improvement of the learners' performance. Assessment is therefore based on the principle of continuous and regular assessment and complete and prompt feedback. Assessment consists of two components, formative assessment and summative assessment.

    Formative Assessment:
  • Formative assessment is aimed at the development of a lifelong learning culture based on continuous self-study. More particularly, in this qualification, formative assessment aims at the preparation of the learners for sitting for an examination at the end of each module and for writing a quality dissertation. Formative assessment is conducted by class discussions and the writing of the dissertation. Discussion of assignment and examination results and questions and other forms of feedback are an integral and critical part of the assessment.
  • Regular meetings between learners and their study leaders take place during which all aspects about the preparation for and drafting of the dissertation are discussed. Study leaders assess learners continuously and, equally important, guide them through the process.

    Summative Assessment:
    Integrated assessment, focusing on the achievement of the Exit-Level Outcomes, will be done employing:
  • Both in the examinations at the end of each module and in the dissertation, learners are assessed on their ability to integrate prior knowledge gained in preceding studies with a deeper, high-level knowledge of relevant topics dealt with in the the qualification, and of the research topic gained from the research into the topic and from the scholarly writing thereon. The purpose is to demonstrate a reflective and scholarly understanding of the different revenue laws. In conjunction with the formative assessment, summative assessment determines whether the learner is awarded the qualification. In the summative assessment, the four modular examinations and the final dissertation as submitted are examined by a panel of not less than two examiners (see also par10).
    The qualification is obtained if the learner passes all four modular examinations and the dissertation.
  • As a further demonstration of the learner's ability in this regard, the learner may be required to submit a publishable article based on the dissertation which may, at the discretion of the study leader and the learner, be submitted for publication in a law journal under the name of the learner or the names of both the learner and the study leader. 
    		•

    ARTICULATION OPTIONS 
    This qualification allows possibilities for both vertical and horizontal articulation.

    Horizontal Articulation:
  • Master of Law in Intellectual Property Law, NQF Level 9.

    Vertical Articulation:
  • Doctor of Philosophy in Laws, NQF 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 
    Old Qualification 

    LEARNING PROGRAMMES RECORDED AGAINST THIS QUALIFICATION: 
    When qualifications are replaced, some (but not all) of their learning programmes are moved to the replacement qualifications. If a learning programme appears to be missing from here, please check the replaced 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 Johannesburg 


    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.