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: 

Bachelor of Accounting Sciences: Taxation 
SAQA QUAL ID QUALIFICATION TITLE
86226  Bachelor of Accounting Sciences: 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
National First 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  360  Level 6  NQF Level 07  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   2033-06-30  

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 Bachelor of Accounting Sciences: Taxation (BCompt (Taxation)) is to help equip learners with the knowledge, skills and attitudes to become taxation specialists within the accounting profession. The qualification will develop a capacity for logical analysis of legal taxation issues required to operate within public and private institutions. This qualification helps the learner to:
  • Fulfil the 'Qualifying Educational' requirement imposed by the South African Revenue Services (SARS).
  • Register with the South African institute of Professional Accountants as 'Tax Practitioners'.

    A qualifying learner will be able to:
  • Identify, explain and apply taxation principles and process to transactions and operations to ensure compliance with taxation legislation.
  • Analyse and interrogate information to make practical recommendations on taxation problems.
  • Solve complex taxation problems from a legal and business perspective.
  • Demonstrate understanding of taxation legislation and regulations.
  • Apply taxation practices to provide taxation opinions and advice.
  • Employ taxation disciplines, values, ethics and attitudes as required of professionals in the field of taxation.

    Rationale:

    Persons involved in the Tax profession in South Africa face an ever-changing and highly legislated/regulated environment. In the light of this, tax professionals will be required to register with a Professional Board/Body regulating Tax Practitioners and will also need to register with the South African Revenue Services (SARS) as Tax Practitioners. The Bachelor of Accounting Sciences: Taxation, NQF Level 7, will facilitate the achievement of this registration for qualifying learners and help them comply with any current or proposed legislation around this issue.

    The qualification will also provide the Accounting industry with learners who can pursue careers as tax consultants/professionals to the National Treasury, the general public and to public and private organisations. It is structured to meet the requirements of proficiency in taxation practice and covers disciplines such as Financial Accounting, Management Accounting, Auditing, Finance, Economics and Taxation. 
    		•

    LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
    It is assumed that the learner:
  • Is competent in the knowledge, skills and values associated with accounting practices at NQF Level 4.
  • Is competent in the language of tuition.
  • Has sufficient basic Information Technology skills to be able to use a computer.

    Recognition of Prior Learning:

    All admission through Recognition of Prior Learning must be in accordance with the principles laid down in the Unisa Policy.

    The Recognition of Prior Learning for the Bachelor of Accounting Sciences: Taxation, NQF Level 7, may be used:
  • To grant admission to learners who do not meet the minimum requirements for admission.
  • To grant learners credits towards the achievement of the qualification.

    Access to the Qualification:

    To gain access to this qualification learners require one of the following:
  • A National Senior Certificate (NSC) certified by Umalusi with an AR of 4 or better, (a 'D' symbol on Matric Certificates), in four recognised 20-credit subjects, and coupled with the language of tuition.
  • A National Certificate Vocational, NQF Level 4, granting access to Bachelor Degree study.
  • A Senior Certificate issued prior to 2008.
  • A Further Education and Training Certificate at NQF Level 4. 
    		•

    RECOGNISE PREVIOUS LEARNING? 
    Y 

    QUALIFICATION RULES 
    Learners are to complete:
  • 28 compulsory Modules at NQF Levels 5, 6 and 7 totalling 336 credits.
  • Either the Optional Module in Taxation or Optional Module in Economics at NQF Level 7, totalling 24 credits.

    All modules are worth 12 credits each.

    Compulsory Modules:

    Modules at NQF Level 5:
  • Financial Accounting 1501.
  • Taxation 1501.
  • Economics 1501.
  • Business Management 1501.
  • Commercial Law 1501.
  • End User Computing 1501.

    Total credits at NQF level 5: 72.

    Modules at NQF Level 6:
  • Financial Accounting 1601.
  • Economics 1601.
  • Business Management.
  • Commercial Law 1502.
  • Financial Accounting 2601.
  • Management Accounting 2602.
  • Taxation 2601.
  • Economics 2601.
  • Commercial Law 2602.
  • Financial Accounting 2602.
  • Auditing 2602.
  • Economics 2602.
  • Interpretation of Statutes 2601.
  • Decision Sciences 1630.

    Total credits for NQF Level 6: 168 Credits.

    Modules at NQF Level 7:
  • Financial Accounting 3701.
  • Taxation 3701.
  • Taxation 3702.
  • Taxation 3703.
  • Taxation 3704.
  • Financial Accounting 3702.
  • Internal Auditing 3702.
  • Taxation 3707.

    Total credits for NQF Level 7: 96 Credits.

    Elective Modules:

    Learners are to choose the Taxation specialisation or the Economics specialisation as listed below:

    Taxation:
  • Taxation 3705.
  • Taxation 3706.

    OR

    Economics:
  • Economics 3701.
  • Economics 3704.

    Total Credits for elective modules at NQF Level 7: 24 Credits. 
    		•

    EXIT LEVEL OUTCOMES 
    1. Identify, explain and apply taxation principles and process to transactions and operations to ensure compliance with taxation legislation.

    2. Analyse and interrogate information to make practical recommendations on taxation problems.

    3. Solve complex taxation problems from a legal and business perspective.

    4. Demonstrate understanding of taxation legislation and regulations.

    5. Apply taxation practices to provide taxation opinions and advice.

    6. Employ taxation disciplines, values, ethics and attitudes as required of professionals in the field of taxation.

    Critical Cross-Field Outcomes:

    This qualification enables all the Critical Cross-Field Outcomes. To be addressed. 

    ASSOCIATED ASSESSMENT CRITERIA 
    Associated Assessment Criteria for Exit Level Outcome 1:
  • Taxation issues are identified in given scenarios.
  • Taxation principles and processes are explained with examples.
  • Business events are interpreted and analysed within the legal framework for taxation.
  • Regional and national taxation principles are applied to solve taxation challenges and problems.

    Associated Assessment Criteria for Exit Level outcome 2:
  • Taxation problems are identified, interpreted and explained within different contexts.
  • Unbiased and balanced perspectives are provided for taxation problems.
  • Different viewpoints are considered and evaluated to develop recommendations.

    Associated Assessment Criteria for Exit Level outcome 3:
  • Relevant sources and authorities are identified and acquired to solve taxation problems.
  • Legal sources and authorities are analysed and critically evaluated in terms of their applicability.
  • The most authoritative materials are selected considering the economic impact of the solution.
  • Substantiated responses are provided based on acquired knowledge.
  • Responsible advice is given for appropriate action.

    Associated Assessment Criteria for Exit Level outcome 4:
  • Legislation and Regulations are read, interpreted and evaluated within different taxation frameworks.
  • Views expressed in the Legislation and Regulations are evaluated and debated to reach own conclusions.
  • Legislation and Regulations are used to support arguments and solutions.

    Associated Assessment Criteria for Exit Level outcome 5:
  • Taxation opinion documents are read and interpreted.
  • Own taxation opinions are drafted by applying theories and reflection.
  • Individuals and businesses are advised on taxation issues to resolve problems.
  • Parties are represented in legal taxation proceedings.
  • Use technology to process taxation related issues.

    Associated Assessment Criteria for Exit Level outcome 6:
  • Ethics and the code of conduct applicable to the field of taxation are explained in terms of the taxation environment.
  • Ethics and code of conduct are applied to all taxation issues.
    > Range: Taxation issues may include but are not limited to advice, actions, practices, proceedings, problems, guidance, counsel, opinions and transactions.
  • Tax compliance is motivated and guidance given according to professional standards.

    Integrated Assessment:

    Formative Assessment: Learning and assessment are integrated. The study guides contain self-assessment tasks with feedback. The scheme of work includes assignments based on the learning material and learners are given feedback. An option to create online discussion forums and to divide the learners in groups to work together on a project exists. The process is continuous and focuses on different sections of the work.

    Summative Assessment: Examinations or equivalent assessment such as a project of a representative selection of outcomes practised and assessed in the formative stage. Summative assessment also tests the learner's ability to manage and integrate a large body of knowledge to achieve the stated outcomes of a module. In multi-disciplinary fields such as Tax, summative assessment focuses on the integration of skills and knowledge in the Taxation discipline.

    Integrated Assessment: All assessment will integrate knowledge, skills and attitudes and applied competence. In this way a programme can ensure that its exit level outcomes are achieved. 
    		•

    INTERNATIONAL COMPARABILITY 
    An international comparison of the Bachelor of Accounting Sciences in Taxation, Level 7 was done to ensure that it is on par with international courses, programmes and qualifications.

    This qualification and its component modules were compared to qualifications from the following countries and institutions:

    Monash University, Australia: Bachelor of Commerce - Business Law and Taxation:

    Compulsory Units:
  • Principles of accounting and finance.
  • Business law.
  • Principles of microeconomics.
  • Business and economic statistics.
  • Introduction to management.
  • Principles of marketing.

    Open Elective Units - (Select two):
  • Introduction to financial accounting or Corporate finance.
  • Principles of macroeconomics.
  • Data modelling and computing.
  • Organisations: Contexts and strategies.

    Major Elective Units (a) - (Select one):
  • Taxation law.
  • Finance law.
  • Marketing law.

    Major Elective Units (b) - (Select six - from Elective Units (b) and (a) not previously completed):
  • International trade law.
  • Australian company law.
  • Workplace law.
  • Sustainability and the law.
  • Stock exchange and derivatives law.
  • Research project in business law or taxation.

    The Bachelor of Commerce - Business Law and Taxation offered by Monash University aims to provide learners with a wide understanding of the economy and business, commerce, business law and taxation. The qualification develops a capacity for logical analysis and the knowledge and skills required to operate in public or private enterprises. In general this qualification and its component modules compares favourably with the South African qualification. The only differences appear to be in the scope of coverage or focus, especially law.

    Logic School of Management (LSM), India: Bachelor of Commerce - B.Com (Taxation):

    Compulsory Papers:
  • English 1.
  • Language (Malayalam/Hindi).
  • Business statistics.
  • Banking theory and practices.
  • Business law.
  • English 2.
  • Financial accounting.
  • Cost accounting.
  • Marketing management.
  • Computer awareness and application.
  • Taxation.
  • Corporate accounting and financial accounting.
  • Principles of business decisions.
  • Entrepreneurial development and management.
  • Capital market and financial services.
  • Auditing.
  • Income tax.

    The Bachelor of Commerce (Taxation) and its component modules offered by The Logic School of Management compares favourably with the South African qualification. The only differences appear to be in the scope of coverage or focus, especially law.

    In general this qualification and its component modules compare fairly well with its international counterparts. The main differences appear to be in the scope of coverage or focus of the courses/modules. 
    		•

    ARTICULATION OPTIONS 
    Horizontal Articulation:

    The Bachelor of Accounting Sciences: Taxation, NQF Level 7, articulates horizontally with a cognate Advanced Diploma or a Bachelor's Degree at NQF Level 7.

    Vertical Articulation:

    The Bachelor of Accounting Sciences: Taxation, NQF Level 7, articulates vertically with a cognate Bachelor Honours Degree or Post Graduate Diploma at NQF Level 8. 

    MODERATION OPTIONS 
    Moderation is conducted internally through a system of second examiners. In addition, all exit level modules will have an external examiner from another higher education institution. 

    CRITERIA FOR THE REGISTRATION OF ASSESSORS 
    Unisa lecturers act as Assessor-Practitioners to carry out the assessment of the learners for the modules that make up this qualification. The following criteria are specified for assessors concerning the exit level outcomes of the qualification:
  • Assessors need experience in interpersonal skills, subject matter and assessment.
  • Assessors need to be competent in planning and conducting assessment of learning outcomes and in the design and development of assessment.
  • Subject matter experience must be well developed within the field of Taxation.

    The requirement is that the assessors for the Bachelor of Commerce: Taxation, NQF Level 7, should have a qualification at least one level higher than the qualification. 
    		•

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