Postgraduate Diploma in Taxation

Purpose

The purpose of this qualification is to provide learners with knowledge of taxation and equip them with skills to engage in problems facing taxation. A qualified learner will be able to:

• Interpret the macro-economic underpinnings of taxation in financial markets.
• Use appropriate theoretical principles to analyse and evaluate taxation.
• Advise corporate and organisations on the fundamentals of taxation.

Rationale

The Postgraduate Diploma in Taxation is designed to provide learners with knowledge of taxation. Learners will be equipped with knowledge and skills that enable them to critically engage in solving problems and complexities faced in taxation globally and specifically in South Africa. This qualification presents an opportunity for balancing pure theory with practice and adopting an epistemological approach that employs various 'world views' across the spectrum towards tax education. This qualification also aims at enhancing quality leadership in taxation.

Recognition of Prior Learning (RPL)

Applicants who fall outside of the normal admissions process who can demonstrate to the satisfaction of the University that they have a suitably cognate qualification and/ or experiential- or work based learning which has taken the learner to an equivalent level of a qualification specified above (under Formally Accredited Learning), may be considered for admission and/or for the recognition of prior accredited and/or prior experiential learning.

Applicants who, after such assessment, are deemed to have sufficient potential but are in need of further academic development, may be required to broaden their curriculum to include preliminary programmes prior to admission or parallel programmes after admission.

Entry Requirements

The minimum entry to this qualification is

A Bachelors Degree, Level 7 or equivalent.

This qualification comprises four compulsory modules at NQF Level 8 totalling 120 Credits.

Modules

• International Tax Treaties, 30 Credits.
• Principles of International Tax, 30 Credits.
• Interpretation of Tax Statutes, 30 Credits.
• South African Tax, 30 Credits.

1. Interpret the macroeconomic underpinnings of taxation in financial markets.
2. Use appropriate theoretical principles to analyse and evaluate taxation.
3. Advice corporate and organisations on the fundamentals of taxation.

Associated Assessment Criteria for Exit Level Outcome 1

• Different methods of taxation interpretation are analysed.
• Different ways of interpreting tax statutes are evaluated.

Associated Assessment Criteria for Exit Level Outcome 2

• Advances in international tax law and how they can be applied are analysed and assessed.
• New international advances in taxation are critiqued.
• Topical and relevant problems within taxation are examined and assessed.

Associated Assessment Criteria for Exit Level Outcome 3

• Enhanced leadership is demonstrated in the discipline of taxation through interaction with individuals and/or teams.
• Taxation concepts are analysed and applied in different settings and recommendations made to assist individuals and/or organisations to meet their tax obligations.
• Problem solving skills and expertise in complex and fast-paced global contexts are demonstrated.
• Conceptualise, pursue, present and defend taxation assignments and make appropriate recommendations.
• Use appropriate theoretical principles to analyse and evaluate taxation.
• Apply the highest ethical standards when providing clients with tax advice.

Integrated Assessment

Assessment takes place in accordance with the University's Assessment Policy and the Faculty specific assessment policy. The development and implementation of assessment methods is based on the institution and faculty's principles of assessment. Qualification specific assessment criteria, rules and regulations, will be communicated to learners in all learning guides.

Formative Assessment

Formative assessment refers to assessment that takes place during the process of learning and teaching. Each module's assessments will, however, differ depending on the nature of the module and level at which it is offered.

Summative Assessment

Summative assessments are conducted for the purpose of making a judgment about the level of competence of learners in relation to the Exit Level Outcomes of the qualification. The results of such formal assessment (e.g. tests, assignments, projects, presentations) are expressed as a mark reflecting a pass or a fail. The minimum number of summative opportunities required, are contained in the Academic Regulations.