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SOUTH AFRICAN QUALIFICATIONS AUTHORITY 
REGISTERED QUALIFICATION: 

Bachelor of Commerce Honours in Taxation 
SAQA QUAL ID QUALIFICATION TITLE
77123  Bachelor of Commerce Honours in Taxation 
ORIGINATOR
University of Fort Hare 
PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY NQF SUB-FRAMEWORK
CHE - Council on Higher Education  HEQSF - Higher Education Qualifications Sub-framework 
QUALIFICATION TYPE FIELD SUBFIELD
Honours 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  128  Not Applicable  NQF Level 08  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 
Purpose:

The purpose of the qualification is to provide learners in possession of a Bachelor of Commerce and who do not plan to qualify as Chartered Accountants with an alternative qualification that will enable them to practise as Taxation professionals in either the private or public sector. A learner attaining the Bachelor of Commerce Honours (BCom Hons) degree will be able to:
  • Apply communicative and numerical skills as lifelong learners and researchers.
  • Read academic and professional texts critically.
  • Apply the skills of rational argument, judgement, planning, and decision-making analysis to taxation problems.
  • Analyse, interpret and make decisions from data about taxation matters.

    Rationale:

    The Bachelor of Commerce (Honours) aims to provide students with current thinking, principles and knowledge on taxation, thereby ensuring that they are prepared for the challenges of working at an advanced level in financial management sector with specifica emphasis on taxation.

    It is the intention to produce analytical and research orientated practitioners for the workplace. The curriculum is designed with a strong research focus enabling students to apply acquired research knowledge and skills to their respective departments or organisations.

    The degree is designed for people in the following fields:
  • Junior tax consultants handling tax compliance work.
  • Legal officers dealing with tax compliance issues.

    The graduates would be ideal for employment by the South African Revenue Services. Commercial organizations requiring accountants with expertise in taxation would find the combination of a Bachelor of Commerce (Accounting) and a Bachelor of Commerce (Taxation) Honours degree most effective.

    Graduates wishing to pursue an academic career would progress from the Bachelor of Commerce (Taxation) Honours degree to a Masters in Commerce degree and later a PhD degree in Taxation. There is a desperate shortage in South Africa of tax academics who have doctorate degrees. 
    		•

    LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
    Bachelor of Commerce (Accounting) with Taxation at third year level.

    Recognition of Prior Learning:

    As this is an honours degree, learners will require a first degree as a minimum before Recognition of Prior Learning can be considered. The normal entrance requirement is a Bachelor of Commerce (Accounting) degree with Taxation III. Prior learning that incorporates the knowledge area of the normal entrance requirements will be accepted upon submission and acceptance of a suitable portfolio of evidence.

    Access to the Qualification:

    The entrance requirement is a Bachelor of Commerce (or similar) degree with a major in Taxation. A minimum mark of 60% is required for the under-graduate taxation course. 

    RECOGNISE PREVIOUS LEARNING? 
    Y 

    QUALIFICATION RULES 
    The qualification consists of the following components all of which are compulsory:
  • Taxation: 32 Credits.
  • Theory of Taxation: 32 Credits.
  • Introduction to research methods and design: 16 Credits.
  • Research dissertation/thesis: 48 Credits.
  • Total: 128 Credits. 
    		•

    EXIT LEVEL OUTCOMES 
    1. Have a thorough understanding of the more complex tax issues and write opinions on tax problems.

    2. Solve practical tax problems and calculate the normal tax liability.

    3. Demonstrate an understanding of the research process.

    4. Produce a well structured research dissertation paper is written. 

    ASSOCIATED ASSESSMENT CRITERIA 
    Associated Assessment Criteria for Exit Level Outcome 1:
  • Court decisions are read and interpreted.
  • A tax problem is identified and a solution found.
  • Lucid arguments related to tax problems are structured.

    The specialist areas to which this applies are:
  • Gross income.
  • The general deduction formula.
  • Tax evasion, tax avoidance and anti-avoidance and penalty measures.
  • Tax planning.

    Associated Assessment Criteria for Exit Level Outcome 2:
  • An integrated approach and with reference to the income tax legislation, relevant court decisions, regulations and interpretation notes are used to calculate normal tax liability of:
    > Individual tax payers.
    > Corporate tax payers.
    > Trusts and estates.
    > Other tax entities.
  • The provisions relating to donations tax are understood and applied in calculating the donations tax liability of natural persons and persons other than natural persons.
  • The principles relating to capital gains taxation are understood and applied to calculate the capital gains to be included in the taxable income of the various classes of taxpayers.
  • The tax principles governing pre-payments of normal tax, including SITE, PAYE and provisional tax are understood and applied.
  • The various withholding taxes provided for in the Income Tax Act, including the withholding of tax on royalty payments to non-residents, on the sale to non-residents of fixed property that is situated in South Africa and on the earnings of visiting sports persons and entertainers are understood and applied.
  • The value added tax legislation, related case decisions, regulations, interpretation notes and principles are understood and and applied in calculating the value added tax liability or refund due to a vendor.
  • The Estate Duty Act and its principles are understood and applied to calculate the estate duty liability of a deceased person.
  • Basic tax planning advice is given based on an understanding of the impact of anti-tax avoidance measures on various types of transactions or schemes.
  • The administrative provisions in all of the legislation impacting on taxation is understood.

    Associated Assessment Criteria for Exit Level Outcome 3:
  • A basic literature survey and review is carried out.
  • A simple research project is designed.
  • A simple research proposal is written.

    Associated Assessment Criteria for Exit Level Outcome 4:
  • Draft chapters of the dissertation essay are written and corrected to reflect supervision feedback.
  • An appropriate referencing technique is used and a bibliography in the required format is produced.
  • An academic writing style is used with clearly structured arguments.
  • An abstract is written in the required form.

    Integrated Assessment:

    Integrated assessment is fundamental in Taxation. Learners are expected to apply theory to applied taxation questions and research. Assessment of course work is done through a combination of formative test, assignments and tutorials. A number of group research tasks are done to assess knowledge of research methodology. The research thesis is assessed by an internal or an external examiner who is not the supervisor. 
    		•

    INTERNATIONAL COMPARABILITY 
    The qualification, while dealing with South African tax legislation, deals with taxation in the same way that honours degrees deal with it in the universities in general in the Western World and in African countries. The relevant legislation is understood and applied to real and or simulated cases, with all types of tax dealt with. Tax evasion and anti-taxation measures also form an integral part of international honours degrees. Research methodology and the production of a research paper also form part of overseas honours degrees in taxation.

    This programme compares favourably with similar programmes in Western world and African countries at honours level. 

    ARTICULATION OPTIONS 
  • The qualification articulates horizontally with a Bachelor of Commerce (Honours) (Accounting)
  • The qualification articulates vertically with a Masters of Commerce in Taxation. 
    		•

    CRITERIA FOR THE REGISTRATION OF ASSESSORS 
    Assessors are required to be in possession of at least a masters degree in taxation. 

    REREGISTRATION HISTORY 
    As per the SAQA Board decision/s at that time, this qualification was Reregistered in 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. University of Fort Hare 


    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.