Postgraduate Diploma in Taxation

Purpose

The first purpose of the qualification is to build on prior knowledge to provide qualifiers with specific skills and applied competence in the field of taxation as it relates to the economy in general and business in particular.

The second purpose is to equip learners for senior consulting positions in the specialised field of taxation.

The third purpose is to add to the knowledge and skills base of institution's learners to equip them for senior managerial positions in both the public and private sectors of the economy, in which such competencies are in short supply.

Recognition of Prior Learning (RPL)

The institution conducts RPL in terms of the policy and guidelines of the institution to recognise other forms of formal, informal and non-formal learning and experience. In cases where learners do not comply with the formal admission requirements, the institution applies its RPL policy.

Entry requirements

The minimum entry requirement for this qualification is

• Bachelor of Commerce in Taxation, NQF Level 7.

Or

• Advanced Diploma in Taxation, NQF Level 7.

Core Learning

• Ten Assignments of 12 Credits each.

Duration

• One year - 120 Credits.

Within an increasingly competitive global business environment, the learners will be able to innovatively

1. Analyse taxation problems.
2. Work out optimal solutions and formulate appropriate strategies.
3. Implement the solutions and strategies on the basis of tax principles and other appropriate functional business disciplines.

Assessment entails three elements

• Formal end of course assessment (summative).
• Continuing formal assessment (formative and summative).
• Continuing informal assessment (formative).

The following quality assurance procedures form part of the overall evaluation system

• Internal examiners and moderators.
• External examiners and moderators.
• Accreditation requirements and guidelines of the Higher Education Quality Assurance bodies (Higher Education Committee of the Council of Higher Education, and SAQA requirements).
• Requirements and guidelines of the institution.

Integrated Assessment

Assessment in the qualification is based on integrated and continuing assessment with due consideration of the following principles:

• Learning is best achieved when the learner is able to see the relevance of the concept.
• Learning is improved through reflective practice where the learner is given the opportunity to apply concepts and reflect on what has been learnt.
• Learning is enhanced if the learner is provided with the opportunity for regular assessment, which informs his/her learning.
• Learners acquire insight in to the assessment criteria which are considered important when provided with commentary on written assignments.