Postgraduate Diploma in Tax Law

Purpose

The primary purpose of the Postgraduate Diploma in Tax Law is to enable learners to develop a critical and comprehensive understanding of the legal framework and relevant principles of the law applicable to this field of study. Secondly, it will teach learners the appropriate theoretical knowledge and critical legal skills through coursework that will enhance their knowledge and skill base in relation to a broad range of contextual, conceptual, and practical matters applicable to taxation. By offering a combined and integrated approach to the field of study in question through coursework, the qualification will be well-suited to the professional demands of its intended target group.

The qualification aims to attract law practitioners from within the public service and in the private sector who want to expand their knowledge base in the field of Tax Law for professional development. This qualification includes a module in Estate Planning which is a critical aspect dealt with by professionals in everyday private practice. It will also teach learners the relevant guiding principles applicable in this context.

Upon completion of the qualification, a qualifying learner will be able to

• Demonstrate knowledge and understanding of, and critical engagement with income tax, capital gains tax, estate duty and general principles and rules of tax administration.
• Analyse, interpret and/or apply the Constitution, legislation, case law, international jurisprudence, and academic writing within the field of taxation and tax administration.
• Interpret and apply taxation and tax administration law principles and rules, including the provisions of the Tax Administration Act 28 of 2011, Income Tax Act 58 of 1962, and the Promotion of Administrative Justice Act 2000, to practical scenarios.
• Analyse and articulate the fundamental legal and fiscal concepts, principles, theories, and practices of taxation in South Africa and internationally.
• Explain the constitutional and legislative framework for taxation in South Africa and demonstrate its application in relevant contexts.

Rationale

This qualification is aimed at members of the legal profession such as attorneys and advocates, the accounting profession such as accountants and auditors, and the financial and estate planning profession such as estate planners. In each of these professions, members have a general qualification such as a BCom or LLB that enables them to practice within their sector. However, each of these professions offers services to the public in relation to taxation and they permit their members to specialize in taxation such as capital gains tax, estate duty, income tax etc. Therefore, for each of these sectors, there is a need for their members to have access to a specialist degree or diploma in taxation at postgraduate level.

A specialization of this nature also carries the benefit of making a practitioner more marketable, enhancing his or her income-earning capacity, and limiting his or her exposure to professional negligence claims resulting from the dispensing of specialist tax advice which the professional was ill-equipped to do.

This qualification will also enable professionals to register with their controlling authority as a "tax practitioner" within the contemplation of this term in the Tax Administration Act 28 of 2011.

The details as to the needs of each of the professions referred to above and how the proposed programme will benefit the sectors concerned were gleaned through an environmental scan process that was undertaken by the Faculty of Law to engage the sector in understanding the type of qualification that is required and how it will address the needs of the identified sector. Engagements and consultations were held with, inter alia, members of the accounting and legal professions, a senior official/consultant at the South African Revenue Service (the organ of state administering the Tax Administration Act), and members of the academic fraternity at other South African universities.� Whilst some of the engagements were on a one-on-one basis, a short survey was also distributed to gather some important input from the sector which later influenced the faculty's decision on the type of qualification that would be designed.

The target learners are graduates who practice or operate as, inter alia, attorneys, advocates, candidate attorneys, candidate advocates, accountants, auditors, estate and financial planners, SARS officials, and any other category of professional person who may qualify as a "tax practitioner" as contemplated by the Tax Administration Act, 2011. Most of these graduates tend to have NQF level 7 or 8 qualifications such as Bachelor of Laws, or Bachelor of Commerce degrees.

The qualification will benefit learners by ensuring that they can offer advanced specialist tax services which will enhance their income-earning potential and make them more marketable to prospective employers or explore self-employment opportunities in tax law. The learners' skills will also be enhanced owing to the development of critical legal thinking through, inter alia, diverse teaching and learning as well as assessment approaches.

Learners will also benefit from the enhanced legal knowledge which will be acquired in the various modules of this programme. Since taxation, tax administration, and estate planning are matters affecting a significant component of South African society, the qualification will lead to an increased pool of intellectuals possessing much-needed skills and competencies to serve the needs of our diverse society as regards matters of taxation, particularly in view of the expanding legal needs of a developmental society in a globalised world with increased trade opportunities in South Africa.

Qualified learners may also be able to render professional tax advice as self-employed entrepreneurs. This carries the potential to ease the unemployment rate in our society and foster enhanced economic activity.

Recognition of Prior Learning (RPL)

RPL provides alternative access and admission to qualifications, as well as advancement within qualifications. RPL will be applied to accommodate applicants who qualify.

RPL for access

• Learners who do not meet the minimum entrance requirements or the required qualification that is at the same NQF level as the qualification required for admission may be considered for admission through RPL.
• To be considered for admission in the qualification based on RPL, applicants should provide evidence in the form of a portfolio that demonstrates that they have acquired the relevant knowledge, skills, and competencies through formal, non-formal and/or informal learning to cope with the qualification expectations.

RPL for exemption of modules

• Learners may apply for RPL to be exempted from modules that form part of the qualification. For a learner to be exempted from a module, the learner needs to provide sufficient evidence in the form of a portfolio that demonstrates that competency was achieved for the learning outcomes that are equivalent to the learning outcomes of the module.

RPL for credit

• Learners may also apply for RPL for credit for or towards the qualification, in which they must provide evidence in the form of a portfolio that demonstrates prior learning through formal, non-formal and/or informal learning to obtain credits towards the qualification.
• Credit shall be appropriate to the context in which it is awarded and accepted.

Entry Requirements

The minimum entry requirement for this qualification is

• Advanced Diploma in Taxation, NQF Level 7.

Or

• Bachelor of Accounting Sciences: Taxation, NQF Level 7.

Or

• Bachelor of Commerce in Taxation, NQF Level 7.

This qualification consists of the following compulsory modules at National Qualifications Framework Level 8 totalling 120 Credits.

Compulsory Modules, NQF Level 8, 120 Credits.

• Advanced Income Tax Law, 30 Credits.
• International Tax Law, 30 Credits.
• Tax Administration Law, 30 Credits.
• Estate Planning Law, 30 Credits.

1. Demonstrate knowledge and understanding of, and critical engagement with income tax, capital gains tax, estate duty and general principles and rules of tax administration.
2. Analyse, interpret and apply the Constitution, legislation, case law, international jurisprudence, and academic writing within the field of taxation and tax administration.
3. Interpret and apply taxation and tax administration law principles and rules, including the provisions of the Tax Administration Act 28 of 2011, Income Tax Act 58 of 1962, and the Promotion of Administrative Justice Act 2000, to practical scenarios.
4. Analyse and articulate the fundamental legal and fiscal concepts, principles, theories, and practices of taxation in South Africa and internationally.
5. Explain the constitutional and legislative framework for taxation in South Africa and demonstrate its application in relevant contexts.

Associated Assessment Criteria for Exit Level Outcomes 1.

• Analyse and evaluate in writing the core concepts, principles, procedures, and rules of taxation, estate planning, and tax administration law, including well-considered suggestions and provide general legal and constitutional justification for the arguments put forward.
• Illustrate understanding of the key principles governing the calculation of income tax and capital gains tax liabilities.
• Evaluate the purpose and application of income tax and capital gains tax in the context of the Income Tax Act 58 of 1962.
• Critically apply relevant tax legislation and regulations to calculate income tax and capital gains tax liabilities for various scenarios.

Associated Assessment Criteria for Exit Level Outcomes 2.

• Collaborate constructively in groups and critically apply the knowledge gathered from an in-depth study of the learning material (relevant legislation, regulatory instruments from South Africa), using analytical skills to the topic allocated.
• Accurately interpret provisions of the Tax Administration Act 28 of 2011 by utilising the trite modes of grammatical, contextual, purposive, and value-based interpretation.
• Prepare and present a brief that explains the legal implications of a proposed tax strategy, considering relevant legislation and case law.
• Critically analyse academic writings on international tax law principles, and critique different theoretical perspectives and their relevance to issues affecting expatriates and other foreigners liable to tax in South Africa.

Associated Assessment Criteria for Exit Level Outcomes 3.

• Apply the information gathered to reflect on best estate planning and tax administration practices within a constitutional context.
• Illustrate an understanding of the distinction between tax avoidance and the crime of tax evasion, and accurately discuss the statutory sanctions for any such tax non-compliance.
• Analyse complex tax scenarios involving individuals, businesses and/or trusts, identifying relevant tax issues, and developing well-grounded solutions to the problems identified.
• Accurately apply the procedures prescribed in the Tax Administration Act, 2011 for objections and appeals.

Associated Assessment Criteria for Exit Level Outcomes 4.

• Evaluate (orally and in writing) legal and regulatory scenarios in taxation, estate planning and tax administration law that have arisen and develop a draft legal framework for the relevant scenario or problem in both real-life scenarios and in relation to case studies.
• Analyse the principles of fair and efficient taxation, including horizontal and vertical equity, and the role of estate duty in that context.
• Compare and contrast the South African income tax and estate duty system with international tax practices, identifying both similarities and differences.

Associated Assessment Criteria for Exit Level Outcomes 5.

• Critically analyse the division of tax powers between national, provincial, and local government spheres in South Africa applying relevant constitutional provisions and tax legislation.
• Debate the merits of different tax policy proposals, considering their economic and social impact.
• Advise on the potential tax implications of a hypothetical business transaction, considering relevant tax legislation.