Bachelor of Commerce Honours in Taxation
Purpose:
Source: SAQA official qualification record. Yiba Verified does not own the underlying qualification data shown on this page.
Qualification type
Honours Degree
Credits
120
Sub-framework
HEQSF - Higher Education Qualifications Sub-framework
Providers listed
0
Qualification snapshot
Official qualification identity fields captured from the qualification record.
Originator
University of the Free State
Quality assurance functionary
-
Field
Field 03 - Business, Commerce and Management Studies
Subfield
Finance, Economics and Accounting
Qual class
Regular-Provider-ELOAC
Recognise previous learning
Y
Important dates
These dates are carried directly from the qualification record.
Registration start
2021-07-01
Registration end
2027-06-30
Last date for enrolment
2028-06-30
Last date for achievement
2031-06-30
Purpose and entry context
Official SAQA text formatted for easier reading.
Purpose and rationale
Purpose
The purpose of the qualification is to deepen learners' expertise in taxation and to develop research capacity in the methodology and research techniques of Taxation in order to develop experts in Taxation. After successful completion of this qualification learners qualify for the national entrance examinations in order to qualify as Tax Professional and register with the South African Tax Institute (SAIT).
Rationale
South Africa experiences a shortage of Tax Specialists. The qualification develops Tax Specialists that can be employed in the private and public sectors. The University of the Free State is accredited by SAIT to develop such tax professionals. Furthermore, are there currently only a few people with a Master's qualification or PhD in Taxation in South Africa. The qualification serves as a base for learners who want to further their studies towards a research-based Master's qualification and Doctor of Philosophy (PhD).
Entry requirements and RPL
Recognition of Prior Learning (RPL)
Where learners do not meet the minimum admission requirements, RPL may be used to grant access to the qualification. RPL will be applied according to the Recognition of Prior Learning, Credit Accumulation and Transfer, and Assessment policy. This will relate to both access to the qualification as well as for credit recognition or exemption towards achieving the qualification.
The institution will ensure that quality assurance processes that address the specificities of the RPL process (including applications, assessment, and reporting and management systems) are implemented; and that administrative and support systems, both prior and subsequent to RPL assessment, are in place.
Entry Requirements
The minimum entry requirement for this qualification is
- A relevant qualification at NQF exit Level 7.
Replacement note
This qualification does not replace any other qualification and is not replaced by any other qualification.
Structure and assessment
Qualification rules, exit outcomes, and assessment criteria from the SAQA record.
Qualification rules
This qualification consists of the following compulsory modules at National Qualifications Framework Level 8 totalling 124 Credits.
Compulsory Modules, 124 Credits
- Estate Planning, 12 Credits.
- Comprehensive Integrated Case Study in Tax, 12 Credits.
- Salary structuring, 12 Credits.
- Dissertation in Management Accounting, 32 Credits.
- Tax Administration, 12 Credits.
- Advanced Corporate Taxation, 12 Credits.
- Taxation, 32 Credits.
Exit level outcomes
On successful completion of this qualification, the learners must therefore be able to
- Apply and integrate knowledge of Tax legislation in South Africa.
- Communicate effectively within the tax environment in South Africa.
- Apply and integrate knowledge in Taxation within the South African context.
- Perform a literature review on a selected research question related to Taxation.
Associated assessment criteria
Integrated Assessment
The qualification's focus is on the development of more advanced skills and knowledge, but also includes the application and demonstration of knowledge and skills from multiple sources of knowledge. In addition, the qualification also focuses on attitudes, problem-solving skills, information management skills, as well as on the integration of all these concepts in an academic and professional manner.
Most modules use formative as well as summative assessments, with a focus on application and integration of knowledge and skills. The weighting of assessment opportunities for formative and summative assessment ranges between 40 and 60% for both these components depending on the nature and requirements of the module. This combination of assessment opportunities affords learners the opportunity to monitor their progress on a regular basis and address problems as they occur. Currently, a limited number of modules however utilise continuous assessment, based on the nature of these module which can be better assessed utilising assessment strategies such as portfolio's, reports and/or assignments, amongst others.
Tests, exams and assignments however forms the basis of the assessment approach, but many modules also incorporate the use of online quizzes, as well as self-assessment tests. Where appropriate to the content of the module, group work also takes place. Complexities, reasoning skills and integration of knowledge and skills show an increase in difficulty from the Undergraduate level (NQF Level 7).
Assessment of the research component of the qualification, is based on the formative assessment of presentations and assignments, whilst the summative assessment includes the review of the completed research product.
Progression and comparability
International comparability
Even though Accounting (and specifically Taxation) is a global recognised field of study, the principles thereof is imbedded in the financial structure, governmental policies and guidelines of a specific country or group/association of countries. Training of Accountants in South Africa is therefore guided and regulated by South African Institute of Chartered Accountants (SAICA) which ensure international comparability and development of the profession. Tax professionals furthermore also adhere to the guidelines of the South African Institute of Tax Professionals (SAIT) with regard to Taxation specifically.
Providers currently listed
This reflects provider names published on the official record. It is useful for qualification discovery, but it should not be treated as a substitute for checking the relevant quality body’s latest provider status.
No provider listing was captured on this qualification record.
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