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SOUTH AFRICAN QUALIFICATIONS AUTHORITY 
REGISTERED QUALIFICATION: 

Higher Certificate in Tax Administration 
SAQA QUAL ID QUALIFICATION TITLE
99384  Higher Certificate in Tax Administration 
ORIGINATOR
MANCOSA Pty (Ltd) 
PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY NQF SUB-FRAMEWORK
CHE - Council on Higher Education  HEQSF - Higher Education Qualifications Sub-framework 
QUALIFICATION TYPE FIELD SUBFIELD
Higher 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  120  Not Applicable  NQF Level 05  Regular-Provider-ELOAC 
REGISTRATION STATUS SAQA DECISION NUMBER REGISTRATION START DATE REGISTRATION END DATE
Registered  EXCO 0324/24  2024-07-01  2027-06-30 
LAST DATE FOR ENROLMENT LAST DATE FOR ACHIEVEMENT
2028-06-30   2031-06-30  

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 
The purpose of the Higher Certificate in Tax Administration qualification is to equip learners with a comprehensive foundation in tax administration principles and practices within the South African context. Learners will gain the necessary knowledge, traits and skills in tax compliance and basic tax calculations. This qualification targets recent school leavers, professionals seeking to formalise their tax knowledge, and those aiming to enter the tax field. The curriculum for the Higher Certificate in Tax Administration qualification aims to develop critical competencies such as analytical thinking, problem-solving, and effective communication, ensuring that Learners are equipped with the skills needed to navigate the complexities of tax administration in various professional contexts. Learners of this qualification will gain the ability to apply knowledge of tax administration policies and relevant legislation in practice. The student will be equipped to assist taxpayers with tax-related tasks, preparing them for entry-level roles in tax administration.

Upon completion of the qualification, learners will have a foundational understanding of tax legislation and be able to apply it in various contexts within the financial, public and private sectors. Learners will be capable of interpreting basic tax scenarios, identifying compliance requirements, and applying appropriate tax regulations. This knowledge and skill set prepares graduates for entry-level positions in tax administration across business, public, and corporate sectors, while also providing a solid foundation for further academic progression in the field of taxation and finance.

This qualification aims to produce graduates who are in possession of specific graduate attributes. Such as critical thinking, problem-solving proficiency, leadership potential, technological literacy, ethical principles, communication skills, adaptability to change and global perspectives.

Upon completion of the qualification, graduates will be able to:
  • Understand financial and accounting concepts and principles to solve practical finance and tax problems, and to assist in preparing and interpreting financial statements.
  • Describe the organisational context of the tax practitioner and of the development of financial and taxation systems and recognise the importance of efficient resource use within an organisation
  • Apply the general legal framework and specific legal principles, including relevant tax legislation, to business and individual contexts
  • Demonstrate knowledge and skills appropriate to the practice of taxation and tax administration in the financial and public sectors
  • Communicate tax and financial-related information as appropriate in the business, public and corporate sectors

    Upon completion of the qualification, graduates can aspire to the following positions:
  • Tax Clerk
  • Tax Consultant
  • Tax Administrator
  • Bookkeeper

    Rationale:
    The qualification has been developed in response to a growing demand for skilled tax professionals in South Africa. Tax systems have become increasingly complex due to factors such as globalisation and frequent regulatory changes. The complexity of South Africa's evolving tax laws, combined with technological advancements like e-filing, highlights the need for specialised training. Current qualifications often overlook the specific administrative and compliance aspects required by employers today. Therefore, the qualification addresses this critical need by combining tax knowledge with practical administrative skills.

    Taking the above into consideration, it clearly illustrates and addresses a critical gap in the current educational landscape, where no recognised national standard exists for entry-level tax administration roles. The qualification will enhance the expertise of tax administration employees, supporting South Africa's economic growth and aligning with Sustainable Development Goal 16 by promoting effective, accountable, and transparent institutions. Individuals who complete this qualification will be in a prime position to assist small and medium businesses (SME's) by offering essential tax advice, helping to promote entrepreneurship and the creation of jobs in the broader economy.

    This qualification offers an opportunity for individuals with no formal post-school education in taxation to obtain valuable knowledge and skills of the subject. The qualification follows an occupational pathway, providing Learners with foundational competencies in tax administration. Learners will develop proficiency in administering tax returns, preparing financial statements, and interpreting tax law for both individuals and businesses.

    Upon completion, Learners will be able to effectively manage tax submissions, ensure compliance with regulations, and address basic tax-related queries. By producing graduates with specialised knowledge in tax administration, this qualification will contribute to improving the efficiency of tax collection processes and enhancing compliance with tax regulations among businesses and individuals. Through this qualification, the institution plays a role in not only fostering career-ready graduates but also in strengthening the country's tax infrastructure and supporting good governance practices.

    Learners will gain knowledge of tax policy, accounting principles, and the legislation governing taxation.
    The qualification will be beneficial to individuals in the following fields and those who want to find employment in roles such as:
  • Tax Clerk
  • Tax Consultant
  • Tax Administrator
  • Bookkeeper

    Graduates of the qualification can pursue various career paths within the tax field. The qualification is pitched at an NQF Level 5 with a total of 120 credits. This qualification provides foundational knowledge in tax administration and articulates horizontally, vertically and diagonally into higher qualifications on the National Qualifications Framework such as diplomas or degrees in taxation, accounting, or financial management, both locally and internationally. Graduates may further their studies by articulating into higher-level qualifications, such as into the Bachelor of Commerce in Accounting qualification, thereby enhancing their career opportunities in tax compliance, consultancy, and administration. 
    		•

    LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
    Recognition of Prior Learning (RPL)
    Learners are required to submit an RPL application, and the institution RPL committee shall meet and provide outcomes regarding all RPL applications that are presented before the committee for decisions and recommendations regarding entry into the qualifications for which prospective RPL candidates have applied. The decisions are communicated by the committee to the relevant stakeholders in the Enrolment Department. The RPL process focuses on establishing whether the student has acquired competence in the following areas:
  • Basic theoretical knowledge
  • Practical competence
  • Reflective competence
  • Applied competence

    The RPL applicant must:
  • Be at least 23 years of age for undergraduate qualifications and at least 30 years of age for postgraduate qualifications
  • Applicants must demonstrate relevant professional work experience as follows:
    Undergraduate Qualifications: A minimum of 3 years of related work experience
    Postgraduate Diplomas: A minimum of 4 years of related work experience
    Honours Qualifications: A minimum of 5 years of related work experience
    Master's Qualifications: A minimum of 8 years of relevant work experience.
  • Submit a detailed Portfolio of Evidence with documents required to substantiate RPL application
  • Provide a comprehensive CV with detailed working experience
  • Submit certified copies of qualification certificates and transcripts
  • Provide a signed personal letter of motivation
  • Submit all relevant and appropriate certificates for short courses or trainings (formally, informally, or non-formal) completed to support the motivation to be accepted for the qualification through RPL and as evidence of continuous assessment and learning
    Or
  • Produce a letter from the Human Resources (HR) Department for relevant and appropriate short courses or trainings (formally, informally, or non-formal) completed to support the motivation to be accepted for the qualification through RPL and as evidence of continuous assessment and learning for those who are not in possession of certificates
  • For all Master's qualifications- Submit a signed Recommendation letter written by a reputable person to be provided as an endorsement of the Applicants qualities, capabilities, performance and suitability for the qualification
  • Sign a Declaration to confirm English Language and IT proficiency

    NB: If the applicant's highest accredited qualification has been completed within 5 years to date of the application period, the applicant has to articulate onto the appropriate qualification

    All RPL applications are subject to evaluation by the RPL committee. No more than 10% of a cohort will be admitted into the qualification based on RPL. It is assumed that the learning derived from work or life experience will be a major element in the profiles of non-standard entrants primarily by means of a portfolio of evidence. Where appropriate, interviews will also be conducted to assess applicants for selection purposes. Some of the key criteria that will be used in evaluating 'non-standard' applicants include:
  • The applicant's motivation
  • Job description, covering relevant area of work, giving examples of tasks carried out, possibly supplying references, linked to a portfolio of evidence
  • The nature and level of life/work experience and prior study, and the learning which has resulted from such experience
  • Details of in-company short courses, length, content of material covered, standard achieved
  • The clarity of the applicant's educational goals and objectives and
  • The extent to which the applicant can provide evidence of the threshold skills and knowledge for the qualification.

    RPL for access:
    Assesses whether a candidate's prior experience and learning meet the entry requirements for a qualification, enabling them to be accepted into the qualification. In contrast, RPL for credits and/or exemptions evaluates if this prior learning can be counted towards specific modules within the qualification, potentially shortening the duration or reducing the coursework required. Essentially, RPL for admission determines eligibility for entry, while RPL for credits and exemptions grants academic credit or module exemptions based on previous learning.
    All RPL applications are subject to evaluation by the RPL committee. No more than 10% of a cohort will be admitted into the qualification based on RPL. It is assumed that the learning derived from work or life experience will be a major element in the profiles of non-standard entrants primarily by means of a portfolio of evidence. Where appropriate, interviews will also be conducted to assess applicants for selection purposes

    Entry Requirements:
  • National Senior Certificate, NQF Level 4, granting access to Higher Certificate studies.
    Or
  • National Certificate Vocational, NQF Level 4, granting access to Higher Certificate studies.
    Or
  • Senior Certificate, NQF Level 4. 
    		•

    RECOGNISE PREVIOUS LEARNING? 
    Y 

    QUALIFICATION RULES 
    This qualification comprises compulsory and/or elective modules at NQF Level 5 totalling 120 Credits.

    Compulsory modules, Level 5, 105 Credits.
  • Tax Administration and Tax Policy, 15 Credits.
  • Introduction to Taxation for Individuals, 15 Credits.
  • Basic Accounting, 15 Credits.
  • Business Communication, 15 Credits.
  • Introduction to Taxation for Business Entities, 15 Credits.
  • Statutory Tax Returns, 15 Credits.
  • Elementary Economics, 15 Credits.

    Elective Modules, Level 5, 15 Credits.
  • End User Computing, 15 Credits.
  • Digital Transformation in the Business Environment, 15 Credits. 
    		•

    EXIT LEVEL OUTCOMES 
    1. Understand financial and accounting concepts and principles to solve practical finance and tax problems, and to assist in preparing and interpreting financial statements.
    2. Describe the organisational context of the tax practitioner and of the development of financial and taxation systems and recognise the importance of efficient resource use within an organisation.
    3. Apply the general legal framework and specific legal principles, including relevant tax legislation, to business and individual contexts.
    4. Demonstrate knowledge and skills appropriate to the practice of taxation and tax administration in the financial and public sectors.
    5. Communicate tax and financial-related information as appropriate in the business, public and corporate sectors. 

    ASSOCIATED ASSESSMENT CRITERIA 
    Associated Assessment Criteria for Exit Level Outcome 1:
  • Analyse accounting concepts to facilitate accurate preparation and interpretation of tax returns and submissions
  • Apply technical skills in financial statement preparation to explain financial statements clearly
  • Analyse financial control mechanisms to support accurate reporting and decision-making in financial practice

    Associated Assessment Criteria for Exit Level Outcome 2:
  • Describe organisational structures and roles of tax practitioners to illustrate their function within regulatory and institutional frameworks
  • Discuss the evolution of financial and taxation systems in South Africa to explain their influence on current administrative and policy practices
  • Examine resource management practices within financial and taxation systems to demonstrate awareness of efficiency and sustainability in organisational operations

    Associated Assessment Criteria for Exit Level Outcome 3:
  • Analyse types of taxes and related legislation to differentiate the various taxes levied on individuals and businesses
  • Apply tax computation methods and calculations to determine accurate tax liabilities in practical scenarios
  • Ethical and legal principles in tax practice are evaluated to support responsible and compliant decision-making in professional contexts

    Associated Assessment Criteria for Exit Level Outcome 4:
  • Apply principles and procedures of tax administration to demonstrate competence in managing taxation processes within financial and public sector contexts
  • Apply computer and technology proficiency to support the development of taxation and financial systems
  • Illustrate use of administrative tools and technologies to enhance accuracy, efficiency, and compliance in tax-related operations

    Associated Assessment Criteria for Exit Level Outcome 5:
  • Present tax and financial information using appropriate professional language, format, and media to ensure clarity and accuracy
  • Apply communication principles and technology tools to convey tax-related information effectively within and outside the organisation
  • Apply ethical, legal, and professional standards of communication to support integrity, transparency, and accountability in tax practice

    Integrated Assessment:
    The institution Assessment Strategy aligns with the Council on Higher Education Accreditation Criteria (2012), the National Policy and Criteria for Designing and Implementing Assessment for NQF Qualifications and Part-Qualifications and Professional Designations in South Africa (SAQA, 2014).¿

    Integrated assessment requires careful consideration in implementing formative and summative assessment methods, which offer an inclusive and holistic view of learners' learning. Assessments are aligned with the pre-defined learning outcomes per module, culminating with the qualification exit level outcomes.

    Formative and summative assessments are diverse in nature, and these encompass knowledge check questions, case studies, and scenario-based questions. Formative assessments allow for regular feedback to Learners, highlighting areas of success and improvement. Summative assessments evaluate Learners' learning after their learning journey. Imperative to integrated assessments is the provision of feedback not only to Learners but also internally, whereby the results of assessments play a critical role in informing the development of future assessments, assessment practices and the continuous improvement of the qualification.

    Assessment Type, Method, and Description:
    The assessment method for each module is:
    Formative Assessments: these are online assessments. These assessments are in the form of multiple choice, true/false or a combination of both.
    Summative Assessment: This assessment is in the form of a project and requires calculations and/or application to relevant theory.
    Formative Assessment: counts 40% and Summative Assessment 60% towards the final mark
    To pass a module a sub-minimum of 50% is required in each form of assessment and a final combined mark of 50% is required. 
    		•

    INTERNATIONAL COMPARABILITY 
    Country: United States of America
    Name of Institution: University of California, Los Angeles Extension (UCLA Extension)
    Name of Qualification: Certificate in Taxation

    Purpose of Qualification:
    The Certificate in Taxation qualification consists of four required modules and serves as the foundation of a customisable training plan based on your interests and needs in the industry. The certificate can be stacked with specialisations in taxation or accounting to further enhance your marketable skills, such as Tax Planning for Individuals, Tax Planning for Entities, and our Enrolled Agent Qualification.

    Learning Outcomes:
  • Study practices and procedures of the Internal Revenue Service, with specific references to statutes and regulations
  • Review individual income tax issues: tax determination, exemptions, gross income, deductions, expenses, gains, losses
  • Learn tax and legal aspects of forming, operating and dissolving partnerships
  • Understand the organisation of corporations and associations, property transfers, stock and dividend distributions, earnings and profits

    Content:
  • Federal Tax Practice and Procedures
  • Taxation of Corporations and Shareholders
  • Partnership Taxation
  • Federal Income Taxation

    Optional Internship Course:
  • Internships in Accounting, Internal Audit and Taxation

    Similarities:
  • Both qualifications are offered through online distance learning, providing flexibility for Learners who wish to study remotely.
  • Both qualifications aim to develop foundational skills in taxation, preparing Learners for entry-level roles in tax administration and compliance.
  • Each qualification includes essential tax law education, such as the preparation of tax returns and navigating tax systems.
  • Both qualifications also emphasise practical skills, ensuring graduates are equipped to handle real-world tax compliance and effectively communicate tax-related information within their professional environments.

    Differences:
    The Higher Certificate in Tax Administration qualification offered in South Africa is designed specifically for the South African tax landscape, with a focus on the South African Revenue Service (SARS) regulations, whereas the United States of America Extension's Certificate in Taxation qualification is focused on the U.S. tax system. Moreover, the Certificate in Taxation qualification at United States of America Extension suggests prerequisite modules in financial accounting for Learners lacking a background in accounting. In contrast, the Higher Certificate in Tax Administration qualification offered in South Africa integrates basic accounting principles directly into its core curriculum.This ensures that all Learners, regardless of their prior experience, acquire the skills necessary for tax administration.

    Country: Kenya
    Name of Institution: Kenya School of Revenue Administration (KESRA)
    Name of Qualification: Certificate in Tax Administration

    Purpose of Qualification:
    The purpose of the KESRA Certificate in Tax Administration is to provide Learners with a foundational understanding of tax laws, compliance requirements, and financial principles necessary for effective tax administration in Kenya. The qualification seeks to ensure continuous development and supply of skilled tax administration professionals. Graduates of the KESRA Certificate in Tax Administration will have the requisite competencies to handle basic taxation for individuals and business enterprises.

    Learning Outcomes:
  • The overall learning outcome of the course is to equip the student with basic to intermediate knowledge and skills on taxation in Kenya.
  • The student will be able to compute taxes in non-complex circumstances relating to Income taxes, Value Added Tax and Excise Duty.
  • The student will also learn on the procedural issues relating administration of taxes.

    Content:
  • Introduction to VAT Law and Practice
  • Introduction to Excise Law
  • Principles of Taxation
  • Fundamentals of Accounting
  • Introduction to Management
  • Basics of Business Law
  • Introduction to Income Tax
  • Introduction to Business Mathematics and Statistics
  • Entrepreneurship
  • Occupational Safety and Health
  • DTD Business Systems
  • Introduction to Compliance and Risk Management

    Similarities:
  • Both qualifications are entry-level qualifications designed to equip Learners with foundational knowledge and skills for tax administration roles.
  • Both qualifications cover essential areas such as tax law, tax compliance, and financial accounting, providing Learners with the competence needed to handle taxation for individuals and businesses.
  • Both qualifications are delivered through flexible study modes, including distance learning, making them accessible to Learners who wish to study remotely while continuing with other commitments.

    Differences:
  • The South African Higher Certificate in Tax Administration qualification is more focused on the South African tax environment, while the Kenya Certificate in Tax Administration qualification includes a broader range of modules, such as VAT law, excise law, and business law, which reflect the Kenyan tax context.
  • The Certificate in Tax Administration qualification offered in Kenya is structured into three semesters and includes practical elements like compliance and risk management, whereas the South Africa Higher Certificate in Tax Administration qualification has two semesters.
  • Kenya's Certificate in Tax Administration qualification curriculum has a strong orientation toward preparing Learners for roles in the public sector, with an emphasis on understanding regulatory processes and public compliance in line with Kenya Revenue Authority (KRA) standards. In contrast, the South Africa Higher Certificate in Tax Administration qualification prepares Learners for careers in both public and private sectors within South Africa, emphasising skills that are applicable in diverse business environments, including corporate tax departments and private consulting roles.

    Conclusion:
    The qualification has been compared with similar entry-level tax administration and taxation qualifications offered internationally. The comparison identified both similarities and differences, with the qualification remaining favourable in relation to these findings.
    Each qualification provides foundational knowledge in tax compliance and administration, with a focus on regional tax laws and professional skills. The qualification is specifically designed to meet the needs of South Africa's tax system and administration environment. 
    		•

    ARTICULATION OPTIONS 
    This qualification allows possibilities for both vertical and horizontal articulation.
    Horizontal Articulation:
  • Higher Certificate in Accountancy, NQF Level 5, SAQA ID 99552, University of Zululand
  • Higher Occupational Certificate: Accounting Technician, NQF Level 5.

    Vertical Articulation:
  • Diploma in Accountancy, NQF Level 6.
  • Bachelor of Commerce in Accounting, NQF Level 7.

    Diagonal Articulation:
  • Advanced Occupational Certificate: General Accountant, NQF Level 6. 
    		•

    MODERATION OPTIONS 
    N/A 

    CRITERIA FOR THE REGISTRATION OF ASSESSORS 
    N/A 

    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. MANCOSA Pty (Ltd) 


    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.