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 Technology: Taxation

SAQA QUAL ID	QUALIFICATION TITLE
917	Master of Technology: Taxation
ORIGINATOR
Committee of Technikon Principals
PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY			NQF SUB-FRAMEWORK
Was CHE until Last Date for Achievement			HEQSF - Higher Education Qualifications Sub-framework
QUALIFICATION TYPE	FIELD		SUBFIELD
Master's 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	120	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 "Registered"		SAQA 9900/00	2003-07-01	2006-06-30
LAST DATE FOR ENROLMENT		LAST DATE FOR ACHIEVEMENT
2007-06-30		2010-06-30

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 is replaced by:

Qual ID	Qualification Title	Pre-2009 NQF Level	NQF Level	Min Credits	Replacement Status
72203	Master of Technology: Taxation	Level 8 and above	NQF Level 09	120	Complete

PURPOSE AND RATIONALE OF THE QUALIFICATION

The qualifying person will be able to make recommendations after an in depth study (research) in a chosen specialised area of taxation and the possible implementation of the chosen area of research.

LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING

At least 480 credits on NQF level 7 in taxation or an equivalent accounting qualification with research methodology.

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?

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

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

1. Do research on a specialised topic.

2. Do consultancy and render services on the specialised topic.

3. Provide training on the specialised topic and on research in general.

Specified outcomes:

1. Identify a topic for research in any field of taxation.

Apply relevant research techniques to do research

Prepare a dissertation/thesis which adds value to the chosen field in taxation

2. Provide training on a specialised topic

ASSOCIATED ASSESSMENT CRITERIA

1. A topic for research has been identified and correctly interpreted.

Research techniques applicable to the field of study have been applied correctly.

A dissertation/thesis has been prepared with recommendation that are in line with conclusions drawn and adds value to the field of taxation.

2. Training on a specialised topic has been provided to facilitate its implementation.

Integrated assessment:

Panel evaluation of dissertation

Portfolios

ARTICULATION OPTIONS

This quaification forms the basis for admission to the next academic level in Taxation. This qualification also 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 Institute of Chartered Accountants (SAICA)

CRITERIA FOR THE REGISTRATION OF ASSESSORS

a) Experience:
Related working experience in taxation within SARS as a level three taxation officer and/or related academic experience in taxation.

b) Qualifications
At least one level higher (e.g. DTech)

NOTES

While South Africa still had Technikons, all of their qualifications were registered under the Committee of Technikon Principals. After the Technikons became Universities of Technology or merged with Universities, the qualifications were registered under each of these institutions, and the CTP qualifications fell away (hence the end date of 2006, above). Where relevant, replacement information is
shown in the table above.

LEARNING PROGRAMMES RECORDED AGAINST THIS QUALIFICATION:

When qualifications are replaced, some of their learning programmes are moved to being recorded against the replacement qualifications. If a learning programme appears to be missing from here, please check the replacement.

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.

NONE