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: |
Occupational Certificate: Tax Professional |
SAQA QUAL ID | QUALIFICATION TITLE | |||
93624 | Occupational Certificate: Tax Professional | |||
ORIGINATOR | ||||
Development Quality Partner - FASSET | ||||
PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY | NQF SUB-FRAMEWORK | |||
QCTO - Quality Council for Trades and Occupations | OQSF - Occupational Qualifications Sub-framework | |||
QUALIFICATION TYPE | FIELD | SUBFIELD | ||
Occupational Certificate | Field 03 - Business, Commerce and Management Studies | Finance, Economics and Accounting | ||
ABET BAND | MINIMUM CREDITS | PRE-2009 NQF LEVEL | NQF LEVEL | QUAL CLASS |
Undefined | 400 | Not Applicable | NQF Level 08 | Regular-ELOAC |
REGISTRATION STATUS | SAQA DECISION NUMBER | REGISTRATION START DATE | REGISTRATION END DATE | |
Passed the End Date - Status was "Reregistered" |
SAQA 06120/18 | 2018-07-01 | 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 |
Purpose:
The purpose of the qualification is to prepare a learner to: A qualified learner will be able to: Rationale: Research undertaken by Fasset in the Financial and Accounting Services Sector concluded that the tax professional is a new profession in development. Although it is closely linked with the other professions in the family of financial services professions - i.e. the accounting, management accounting and auditing professions - it has a distinct focus on taxation. At this stage these professionals are mainly sourced from the accounting and legal professions. However, a substantial number of professionals are also employed from the ranks of accounting, commerce and law graduates, who do not hold membership of a professional body. The research then indicated that there is a need for a learning path following on first degrees that leads into the tax profession. There is also a shortage of specialised tax professionals to serve the South African economy in various ways; viz. as: The qualification serves as a learning pathway for learners who have already obtained a first qualification in accounting, taxation, law or any other relevant field of study into full professional status as tax professionals. The qualification will enhance the quality of tax services provided to the public by private practitioners and by the South African Revenue Service. |
LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING |
Recognition of Prior Learning (RPL):
RPL for access to the integrated assessment: Accredited providers and approved workplaces must apply the internal assessment criteria specified in the related curriculum document to establish and confirm prior learning. Prior learning must be acknowledged by a statement of results. RPL for entry requirements to access the qualification: Accredited providers and approved workplaces may recognise prior learning against the relevant access requirements. Entry Requirements: An NQF Level 6 qualification in accounting, taxation, law or any other relevant field of study. |
RECOGNISE PREVIOUS LEARNING? |
Y |
QUALIFICATION RULES |
Knowledge Modules:
Total Credits: 98. Practical Skills Modules: Total Credits: 80. Work Experience Modules: Context 1: Private Practice: Or Context 2: SARS office: Total Credits for Work Experience Modules: 222. |
EXIT LEVEL OUTCOMES |
1. Register taxpayers, calculate tax liabilities and finalise income tax, payroll tax and VAT returns.
2. Review or audit tax balances. 3. Mediate tax disputes. 4. Write tax opinions. 5. Handle the administration of estates. |
ASSOCIATED ASSESSMENT CRITERIA |
Associated Assessment Criteria for Exit Level Outcome 1:
Associated Assessment Criteria for Exit Level Outcome 2: Associated Assessment Criteria for Exit Level Outcome 3: Associated Assessment Criteria for Exit Level Outcome 4: Associated Assessment Criteria for Exit Level Outcome 5: Integrated Assessment: An external integrated summative assessment, conducted through the relevant QCTO Assessment Quality partner is required for the issuing of this qualification. The external integrated summative assessment will focus on the Exit Level Outcomes and Associated Assessment Criteria. If the qualification is acquired in the work environment, assessment should make provision for naturally occurring evidence. Simulations may also be used to assess practical components of the qualification. Assessments must be comprehensive and should cover the entire body of knowledge specified in the qualification. Assessments must also integrate theoretical knowledge, practical skills and experience, ethical issues and professional judgement. Examinations of professional competence may consist of a series of components or parts, spread over the individual's education and training period. A final examination should be written at the end of the education and training programme. |
INTERNATIONAL COMPARABILITY |
Background:
The specialised nature of the tax function has led to the establishment of specialised professional bodies in several countries. These professional bodies have, in turn, established an international association of professional bodies, the International Tax Directors' Forum. South Africa is represented on this Forum by the South African Institute of Tax Practitioners. The Tax Directors' Forum undertook a comparison of learning pathways and learning programmes in different countries that lead to professional status. The study was co-ordinated by The Chamber of Tax Advisers of the Czech Republic. The comparison included, (apart from South Africa) Australia, the Czech Republic, Ireland, the United Kingdom and Canada. This study provided insight into international best practice and was used as international benchmark in the development of this qualification. The international study evaluated the learning pathways into the tax profession on five dimensions: minimum entry requirements, topics to be covered in the learning path to professional status, essential skills that have to be mastered, volume levels (duration of the learning pathway) and the nature of the final assessment. The main findings of the study are summarised below: Minimum entry requirements: It was found that most of the countries have a university degree as entry requirement. In most instances this degree is followed by specialised courses in taxation. Only Canada does not have any direct educational requirements for the admission to the profession but typically members of its tax institute have a university degree. In addition to a degree, the UK requires practical experience as the entry requirement. Essential topics covered in the learning path to professional status: The three major knowledge areas covered in all the learning paths are: Essential skills that have to be mastered: The study found that in all countries tax professionals should be able to provide financial and legal advice to individuals and corporations regarding tax matters, provide solutions related to tax problems, read and interpret legislation pertaining to taxes and act with a high level of integrity and ethics during the provision of tax services. Duration of the learning: The duration of training before final assessment differs vastly between the countries and depends mainly on the nature of the qualifications set as entry requirements and the courses that form the learning path leading to the final assessment. Nature of the final assessment: All the countries use written exams as final assessments. Countries differ in terms of the pass mark required. Most require a 50% pass mark, but Australia requires a 70% pass mark in the case studies (application component) of the exam. In all instances the final assessments focus strongly on the application of knowledge to practical situations and all countries use case studies in their final assessments. Only the Czech Republic uses an oral exam in addition to the written examinations. Candidates are required to answer questions at the "excellent level" during this examination. Conclusion: In terms of the knowledge and practical skills components, the Occupational Certificate: Tax Professional follows the international trends in qualification design and broadly conforms to international standards of education for tax professionals. The workplace component of the qualification is unique. Another unique feature of this qualification is that it provides for the training of tax professionals working in private practice as well as those employed in the public revenue service. The training programmes of other countries focus on the training of professionals in private practice only. |
ARTICULATION OPTIONS |
This qualification may be considered by higher education institutions for articulation into the Master's level programmes in taxation. |
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 2015. |
NOTES |
In order to qualify for external assessment, learners must provide proof of completion of all required modules by means of statements of results and work experience. |
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. |
NONE |
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. |