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 UNIT STANDARD THAT HAS PASSED THE END DATE: 

Prepare personal tax returns 
SAQA US ID UNIT STANDARD TITLE
13020  Prepare personal tax returns 
ORIGINATOR
SGB HET Accountancy and Financial Management 
PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY
FASSET - Financial and Accounting Services SETA 
FIELD SUBFIELD
Field 03 - Business, Commerce and Management Studies Finance, Economics and Accounting 
ABET BAND UNIT STANDARD TYPE PRE-2009 NQF LEVEL NQF LEVEL CREDITS
Undefined  Regular  Level 5  Level TBA: Pre-2009 was L5  10 
REGISTRATION STATUS REGISTRATION START DATE REGISTRATION END DATE SAQA DECISION NUMBER
Passed the End Date -
Status was "Reregistered" 		 2018-07-01  2023-06-30  SAQA 06120/18 
LAST DATE FOR ENROLMENT LAST DATE FOR ACHIEVEMENT
2026-06-30   2029-06-30  

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 unit standard does not replace any other unit standard and is not replaced by any other unit standard. 

PURPOSE OF THE UNIT STANDARD 
People credited with this unit standard are generally found within the accounting technician field. On successful completion of the unit standard, people will be able to prepare tax computations and returns for individuals. The candidate will be able to submit tax returns and provisional tax returns, as well as provide advice to the client. 

LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
  • Unit standards in bookkeeping at NQF level 4
  • Unit standards in basic tax law at NQF level 4 
    		•

    UNIT STANDARD RANGE 
    Tax returns, Provisional tax returns 

    Specific Outcomes and Assessment Criteria: 

    SPECIFIC OUTCOME 1 
    Calculate income from employment, SITE and PAYE deductions. 
    OUTCOME RANGE 
    PAYE return 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    1. Computation of remuneration, including fringe benefits, is correct. 
    ASSESSMENT CRITERION RANGE 
    Remuneration from a source in the Republic, Taxable value of fringe benefits and other allowances
     

    ASSESSMENT CRITERION 2 
    2. Net remuneration for SITE purposes or the amount on which PAYE is deducted, is calculated correctly. 
    ASSESSMENT CRITERION RANGE 
    Allowable deductions include medical and dental expenses, pension fund contributions, arrear pension fund contributions, retirement fund contributions, arrear retirement fund contributions
     

    ASSESSMENT CRITERION 3 
    3. Computations and submissions are made in accordance with current tax legislation and take account of current SARS practice. 

    ASSESSMENT CRITERION 4 
    4. Consultations with SARS staff are conducted openly and constructively. 

    ASSESSMENT CRITERION 5 
    5. Returns are completed accurately and legibly and are submitted within the SARS time scale. 

    ASSESSMENT CRITERION 6 
    6. Timely and constructive advice is given to clients on the maintenance of records relevant to tax returns. 

    ASSESSMENT CRITERION 7 
    7. Confidentiality of the client is maintained at all times. 

    SPECIFIC OUTCOME 2 
    Prepare computations of investment, royalty and rental taxable income. 
    OUTCOME RANGE 
    Recoupments refers to general, set-off and further recoupments Exemptions refers to amounts exempted in terms of current legislation in respect of investment incomes, Section 6quat exemption, and amounts not from a source in the Republic or not deemed to be from a source in the Republic 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    1. The source of the investment, royalty and rental income is correctly determined. 

    ASSESSMENT CRITERION 2 
    2. Schedules of annuities, dividends and interest received are accurately prepared and checked for completeness. 

    ASSESSMENT CRITERION 3 
    3. Schedules of royalty income received are accurately prepared, appropriate deductions claimed and checked for completeness. 

    ASSESSMENT CRITERION 4 
    4. Schedules of rental income are accurately prepared, appropriate deductions are claimed and profits and losses are accurately determined after/ if a trade has been conducted. 

    ASSESSMENT CRITERION 5 
    5. Section 6quat report is properly brought into account. 

    ASSESSMENT CRITERION 6 
    6. Computations and submissions are made in accordance with current legislation and take account of current SARS practice. 
    ASSESSMENT CRITERION RANGE 
    Sources of investment income from companies, trusts, banks, building societies and unit trusts (including deemed source of investment income). Royalties on copyright, trade marks, patents, models, patterns, plans, formulae, processes, motion pictures or scientific, technical, industrial, commercial knowledge or information. Trade income from investment in fixed or moveable property.
     

    ASSESSMENT CRITERION 7 
    7. Consultations with SARS staff are conducted openly and constructively. 

    ASSESSMENT CRITERION 8 
    8. Returns are completed accurately and legibly and are submitted within the SARS time scale. 

    ASSESSMENT CRITERION 9 
    9. Timely and constructive advice is given to clients on the maintenance of records relevant to tax returns and the confidentiality of the client is maintained at all times. 

    SPECIFIC OUTCOME 3 
    Calculate taxable portions of lump sum benefits. 
    OUTCOME RANGE 
    Clients - persons other than companies 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    1. Distinction is drawn between lump sums received from the employer and lump sums received from retirement, provident and retirement annuity funds. 

    ASSESSMENT CRITERION 2 
    2. Exempt amounts are calculated correctly. 
    ASSESSMENT CRITERION RANGE 
    Exemptions include lump sums from employers, on retirement, on death, on resignation from pension, provident or annuity funds
     

    ASSESSMENT CRITERION 3 
    3. Rating calculations are accurate. 
    ASSESSMENT CRITERION RANGE 
    Rating in terms of Section 5(10) of the Income Tax Act
     

    ASSESSMENT CRITERION 4 
    4. Computations and submissions are made in accordance with current legislation and take account of SARS practice. 

    ASSESSMENT CRITERION 5 
    5. Returns are completed accurately and legibly and are submitted within the SARS time scale. 

    ASSESSMENT CRITERION 6 
    6. Consultations with SARS staff are conducted openly and constructively. 

    ASSESSMENT CRITERION 7 
    7. Timely and constructive advice is given to clients on the maintenance of records relevant to tax returns. 

    ASSESSMENT CRITERION 8 
    8. Confidentiality of the client is maintained at all times. 

    SPECIFIC OUTCOME 4 
    Prepare personal tax returns and calculate the tax liability. 
    OUTCOME RANGE 
    Returns relating to individuals. Rating; Primary, Over 65 years of age 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    1. Computations and schedules of income from all sources and allowable deductions are correctly calculated and recorded. 
    ASSESSMENT CRITERION RANGE 
    Allowable deductions include medical and dental expenses, tool allowance, donations, pension fund contributions, arrear pension fund contributions, retirement fund contributions, arrear retirement fund contributions, entertainment, travelling and other expenses.
     

    ASSESSMENT CRITERION 2 
    2. Computations and submissions are made in accordance with current tax legislation and take account of current SARS practice. 

    ASSESSMENT CRITERION 3 
    3. The impact of answers to general questions on returns are taken into account. 

    ASSESSMENT CRITERION 4 
    4. Consultations with SARS staff are conducted openly and constructively. 

    ASSESSMENT CRITERION 5 
    5. Returns are completed accurately and legibly and are submitted within the SARS time scale. 

    ASSESSMENT CRITERION 6 
    6. Taxable income and South African normal tax is calculated correctly. 

    ASSESSMENT CRITERION 7 
    7. The correct tax rebates are brought into account. 

    ASSESSMENT CRITERION 8 
    8. Timely and constructive advice is given to clients on the maintenance of records relevant to tax returns. 

    ASSESSMENT CRITERION 9 
    9. Confidentiality of the client is maintained at all times. 


    UNIT STANDARD ACCREDITATION AND MODERATION OPTIONS 
    Accreditation for this unit standard shall be obtained from the relevant Education and Training Quality Assurance Body, through summative assessment by a registered assessor.

    Moderation activity comments by SGB's, organisations and individuals may be forwarded to NSB03. 

    UNIT STANDARD ESSENTIAL EMBEDDED KNOWLEDGE 
    A demonstrated understanding of:
  • Knowledge and understanding of;
  • The business environment
  • Taxation principles and theory
  • The client
  • Split of income: Where in partnership or married in community of property
  • Non residents: Taxable portion of investment, royalty or rental income
  • Taxation liability issues
  • Remuneration and fringe benefits
  • SITE and PAYE
  • Allowable deductions
  • Investments and exemptions
  • Rental income and allowable expenditure
  • Lump sum benefits
  • Provisional tax
  • Employment contracts

    Legal Requirements:
  • SARS regulations
  • South African normal taxation liability
  • Income Tax Act

    Terminology:
  • SARS - South African Revenue Services
  • PAYE - Pay As You Earn 
    		•

    UNIT STANDARD DEVELOPMENTAL OUTCOME 
    N/A 

    UNIT STANDARD LINKAGES 
    N/A 


    Critical Cross-field Outcomes (CCFO): 

    UNIT STANDARD CCFO WORKING 
    Work effectively with others as a member of a team, group, organisation and community. 

    UNIT STANDARD CCFO ORGANISING 
    Organise and manage oneself and one's activities responsibly and effectively. 

    UNIT STANDARD CCFO COLLECTING 
    Collect, organise and critically evaluate information. 

    UNIT STANDARD CCFO COMMUNICATING 
    Communicate effectively using visual, mathematical and language skills in the modes of oral and written presentations. 

    UNIT STANDARD CCFO DEMONSTRATING 
    Demonstrate an understanding of the world as a set of related systems. 

    UNIT STANDARD CCFO CONTRIBUTING 
    Be culturally and aesthetically sensitive across a range of social contexts. 

    UNIT STANDARD ASSESSOR CRITERIA 
    N/A 

    REREGISTRATION HISTORY 
    As per the SAQA Board decision/s at that time, this unit standard was Reregistered in 2012; 2015. 

    QUALIFICATIONS UTILISING THIS UNIT STANDARD: 
      ID QUALIFICATION TITLE PRE-2009 NQF LEVEL NQF LEVEL STATUS END DATE PRIMARY OR DELEGATED QA FUNCTIONARY
    Core  36213   National Diploma: Technical Financial Accounting  Level 5  NQF Level 05  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  FASSET 
    Elective  50017   National Diploma: Club Professional Golfing  Level 5  Level TBA: Pre-2009 was L5  Passed the End Date -
    Status was "Registered"     		 2008-11-30  Was CATHSSETA until Last Date for Achievement 
    Elective  67229   National Diploma: Payroll Administration Services  Level 5  NQF Level 05  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  SERVICES 


    PROVIDERS CURRENTLY ACCREDITED TO OFFER THIS UNIT STANDARD: 
    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.