Postgraduate Diploma: Taxation

Purpose

The Purpose of this qualification is to enable qualifying learners to identify and analyse contemporary developments in the various fields of Taxation and to become tax experts as required by the South African Revenue Services, the National Treasury or trade and industry at large.

Rationale

The Postgraduate Diploma: Taxation is intended for learners who wish to make taxation their career. The learner will be given the knowledge and skills required to become a tax expert who is able to ensure organisational and individual compliance with the requirements of the South African Revenue Services and the National Treasury. The successful learner will be able to analyse contemporary developments in the various fields of taxation.

This qualification provides learners with advanced knowledge, competency and analytical skills in the field of Taxation and its allied disciplines of Financial Accounting and Economics.

It is assumed that learners who enrol for this qualification

• Have good reading and writing skills in English.
• Are able to analyse and respond to a variety of texts.
• Are able to learn independently in an Open and Distance Learning context (ODL) with minimum support.
• Have a detailed knowledge, specific skills and applied competencies in the discipline of Taxation and its allied disciplines of Financial Accounting, Management Accounting and Auditing.
• Can communicate what they have learnt comprehensibly in the medium of instruction.
• Can take responsibility for their own progress.

Recognition of Prior Learning

All admission through Recognition of Prior Learning must be in accordance with the principles laid down in the Unisa Recognition of Prior Learning Policy.

This qualification can be achieved wholly or in part through Recognition of Prior Learning.

The Unisa Recognition of Prior Learning office can supply full details of processes relating to the assessment and accreditation of learning from prior experiences. Evidence can be presented in a variety of forms, including international or previous local qualifications, reports, testimonials mentioning functions performed, work records, portfolios, videos of practice and performance records.

All such evidence should be judged according to the general principle of assessment described in the notes to assessors. Unisa lecturers will act as assessors for Recognition of Prior Learning purposes.

Access to the Qualification

Access to the qualification is open to learners in possession of a Bachelor of Accounting Science (Taxation) Degree or an equivalent qualification at NQF Level 7.

The qualification consists of five modules of 24 credits each (3 Compulsory and 2 Electives), totalling 120 credits.

Compulsory Modules

• Advanced Taxation.
• Advanced Tax Case Law.
• Advanced Tax Capita Selecta I.

Elective Modules

The learner may choose any two of the following

• Advanced Financial Accounting I.
• Advanced Tax Capita Selecta II.
• Macro Economics.
• Public Economics.

1. Communicate with clients in a rational and logical manner.
2. Practice the ethics applicable to business, commerce and management and, in particular, those pertinent to a Tax Practitioner.
3. Demonstrate an advanced understanding of the theories and practices pertaining to the field of Taxation and the related fields of business, commerce and management studies.
4. Deal with advanced problems, specifically pertaining to the field of Taxation, but also in the related fields of business, commerce and management studies.
5. Manage the taxation activity and conduct taxation engagements, in diverse business environments.
6. Perform a critical social role in society.

Critical Cross-Field Outcomes

The Postgraduate Diploma: Taxation informs all of the Critical Cross-Field Outcomes.

Associated Assessment Criteria for Exit Level Outcome 1

• Answer questions in writing in an acceptable format, e.g., business reports.
• Use language effectively to convey ideas and insights intelligibly.
• Evaluate, interpret and generate information in and from a variety of sources.
• Explain the ramifications of economic and business decisions in a language which is accessible to the general public and various stakeholders in the business community.

Associated Assessment Criteria for Exit Level Outcome 2

• Apply the knowledge and understanding of the ethics implied by corporate governance principles.
• Act professionally and ethically towards clients, employees and the world at large at all times.

Associated Assessment Criteria for Exit Level Outcome 3

• Analyse, evaluate and apply advanced business, commerce and management theories and principles to practical situations in the taxation field.
• Contribute to the improvement and development (in a limited manner) of principles and procedures in practical situations in the taxation field.
• Customise and adapt international business, commerce and management practices and theories to South African taxation requirements.

Associated Assessment Criteria for Exit Level Outcome 4

• Identify problems in the Taxation field and related disciplines.
• Develop appropriate solutions in the taxation context.
• Formulate appropriate responses for concrete and abstract problems that tax practitioners normally encounter.

Associated Assessment Criteria for Exit Level Outcome 5

• Demonstrate integrated knowledge of the nature and theory of specific taxation engagements and the taxation process.
• Apply advanced judgemental processes to identify and plan taxation assignments for the taxation activity.
• Demonstrate knowledge of information technology, control frameworks and control systems and adequately perform taxation assignments and advise management and clients on appropriate practice.
• Analyse and evaluate operations within organisations.
• Analyse test controls and advise on control systems.
• Conduct advanced and specialised engagement procedures, report findings and follow up on the implementation of taxation activities.
• Establish activities in the areas of taxation.
• Manage activities in the areas of taxation.
• Monitor the quality of work performed within the activities in the area of taxation.

Associated Assessment Criteria for Exit Level Outcome 6

• Use disciplinary- and interdisciplinary-based information to take an informed stand with regard to taxation, business and trade policies.
• Assume a personal role in the taxation and business environments.

Integrated Assessment

This qualification is assessed by means of both formative and summative assessment tools and methods. Integrated Assessment implies that all assessments will integrate knowledge, skills and attitudes and applied competencies on the level required for this qualification.

Formative assessment

Learning and assessment are integrated. The tutorial letters contain assignments on which suggested solutions or commentary will be made available to learners. The scheme of work includes written assignments, based on the learning material, and year marks will be earned either by submitting these assignments or writing tests. The process is continuous and focuses on smaller sections of the work and a limited number of outcomes.

Summative assessment

Summative assessment comprises examinations of a representative selection of outcomes practised and assessed in the formative stage. Summative assessment also tests the learner's ability to manage and integrate a large body of knowledge to achieve the stated outcomes of a module.