Postgraduate Diploma in Tax Law

Purpose

The intended purpose of this qualification is to provide qualifying learners with the ability to apply the relevant legislation in assessing the computation of taxable income and identify other taxable benefits which are accrued. The learner will be further equipped to define and analyse the nature and various forms from which an income can be derived and the legislative implications of simulated transactions as well as the conjunct anti-avoidance provisions as found in the Income Tax Act, Act 58 of 1962. An added purpose of the qualification is to develop qualified learners' intellectual and theoretical competencies at an advanced level, and to strengthen their ability to understand income and value added tax laws from the viewpoint of knowledge of and a critical analysis of the substantive law.

Rationale

Qualified learners of this programme should have: Knowledge and understanding - have advanced knowledge and reflective understanding of and insight into the substantive principles of the subject; Cognitive skills - be able to apply the advanced knowledge; Practical and professional skills - possess and be able to demonstrate practical and theoretical knowledge required to apply the subject principles; Values and attitudes - possess and demonstrate all the values and dispositions required to apply the subject in practice. Learners should further be able to demonstrate: Problem solving; Team-ship; Self-responsibility skills; Research skills; Communication skills; Technological and environmental literacy; Developing macro vision; Learning skills; Citizenship; Cultural and aesthetic understanding; Employment seeking skills; Entrepreneurship.

Recognition of Prior Learning (RPL)

Recognition of Prior Learning(RPL) in the case of learners not complying with the formal entry requirements will be conducted in accordance with the policy and guidelines of the institution concerning the recognition of other forms of formal, informal and non-formal learning and experience. Recognition takes place only where prior learning corresponds to the required National Qualifications Framework(NQF) Level, and in terms of applied competencies relevant to the content and outcomes of the qualification. Through Recognition of Prior Learning students may gain access, or advance placement, or status recognition on the condition that they continue their studies at this institution.

Entry Requirements

The minimum entry requirement for this qualification is the

• Bachelor of Commerce National Qualifications Framework(NQF) Level 7.

This qualification comprises of compulsory modules at NQF Level 8 totalling at 150 Credits.

Compulsory Modules, Level 8, 120 Credits

• Minor Dissertation, 40 Credits.
• Legislative deductions, 40 Credits.
• Gross income received by or accrued to, 40 Credits.

Elective Modules, Level 8, 30 Credits (Choose One)

• Receipts, expenditure and accruals of a capital nature, 30 Credits.
• Legislative anti-avoidance, 30 Credits.

1.The exit level outcome will allow the learner to define and explain the aspect of income tax, liability as prescribed by the relevant legislation.

• Demonstrate in written or oral form, an ability to identify, analyse and solve fundamental tax law problems.
• Solve relevant tax law problems by skilfully identifying, analysing, and commenting on the same.
• Display an ability to function effectively in and lead a team.
• Demonstrate the ability to participate effectively in debating solutions and approaches to particular tax law problems.
• Undertake independent research and writing at a fundamental level. Analyse related tax law problems and their solutions independently.
• Display an ability to conduct a research project at a fundamental level successfully. Analyse a particular related topic, arrange the subject-matter coherently, accurately and succinctly reflect, formulate and interpret scholarly opinion on the topic. Identify particular problem areas and develop a clear line of argument by means of analysis, interpretation and problem-solving.
• Advise clients and stakeholders on the legal implications of and on solution for particular tax law problems and questions, in writing and orally. Write a dissertation in which a particular related problem is identified, analysed, and discussed.
• Make use of written and electronic data in writing a dissertation.
• Participate in class discussions on the implications of relevant legal information for other related disciplines, in the interrelationship between the Income and Value Added Tax Act. Report on a coherent approach towards problem-solving and policy-making with regard to related tax issues.
• Undertake fundamental research and write a dissertation on an applicable tax law topic.
• Debate the impact on society in general, and on certain interest groups, as well as on the development of people in particular, of related tax provisions and principles.
• Reveal an ability to distil moral and cultural values underlying the need to levy taxes.
• Display an awareness as to how the qualification can be utilised to access the labour market.

Integrated Assessment

Both formative and summative assessments are integral components of all modules within the qualification. All teaching and learning activities in the qualification are aligned to the assessment approach of the individual modules indicating a constructive alignment approach in the design of the qualification. The assessment activities form an integral part of the teaching and learning process and are systematically and purposefully used to generate data for grading. Timely feedback to learners' forms part of the assessment strategy of the institution and is used to inform teaching and learning and to improve the curriculum. Learning outcomes in all modules give an indication as to what will be assessed in the module and thus ensures constructive alignment of the modules within this qualification. Tests, assignments and an examination which should allow assessment of the required level of learning and adequacy will be utilised.