UNISA

Bachelor of Accounting Sciences: Taxation

Business, Commerce and Management Studies - Finance Economics and Accounting

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Purpose and Rationale

Bachelor of Accounting Sciences: Taxation (BCompt (Taxation))

Purpose:

The purpose of the Bachelor of Accounting Sciences: Taxation (BCompt (Taxation)) is to equip learners with the knowledge, skills, and attitudes to become taxation specialists within the accounting profession. The qualification aims to develop the capacity for logical analysis of legal taxation issues required to operate within public and private institutions. Specifically, this qualification helps learners to:

  1. Fulfill the 'Qualifying Educational' requirement imposed by the South African Revenue Services (SARS).
  2. Register with the South African Institute of Professional Accountants as 'Tax Practitioners'.

Learning Outcomes:

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

  • Identify, explain, and apply taxation principles and processes to transactions and operations to ensure compliance with taxation legislation.
  • Analyze and interrogate information to make practical recommendations on taxation problems.
  • Solve complex taxation problems from a legal and business perspective.
  • Demonstrate an understanding of taxation legislation and regulations.
  • Apply taxation practices to provide taxation opinions and advice.
  • Employ taxation disciplines, values, ethics, and attitudes as required of professionals in the field of taxation.

Rationale:

The ever-changing and highly legislated/regulated environment in the tax profession in South Africa necessitates tax professionals to register with a Professional Board/Body regulating Tax Practitioners and also with the South African Revenue Services (SARS) as Tax Practitioners. The Bachelor of Accounting Sciences: Taxation, NQF Level 7, facilitates the achievement of this registration for qualifying learners and ensures compliance with any current or proposed legislation surrounding this issue. The qualification also provides the Accounting industry with individuals who can pursue careers as tax consultants/professionals to the National Treasury, general public, and public and private organizations. It covers disciplines such as Financial Accounting, Management Accounting, Auditing, Finance, Economics, and Taxation to meet the requirements of proficiency in taxation practice.

Outcomes

  1. Identify, explain and apply taxation principles and process to transactions and operations to ensure compliance with taxation legislation.
  2. Analyse and interrogate information to make practical recommendations on taxation problems.
  3. Solve complex taxation problems from a legal and business perspective.
  4. Demonstrate understanding of taxation legislation and regulations.
  5. Apply taxation practices to provide taxation opinions and advice.
  6. Employ taxation disciplines, values, ethics and attitudes as required of professionals in the field of taxation. Critical Cross-Field Outcomes: This qualification enables all the Critical Cross-Field Outcomes. To be addressed.

Assessment Criteria

Associated Assessment Criteria for Exit Level Outcome 1:

  • Taxation issues are identified in given scenarios.
  • Taxation principles and processes are explained with examples.
  • Business events are interpreted and analysed within the legal framework for taxation.
  • Regional and national taxation principles are applied to solve taxation challenges and problems.

Associated Assessment Criteria for Exit Level Outcome 2:

  • Taxation problems are identified, interpreted and explained within different contexts.
  • Unbiased and balanced perspectives are provided for taxation problems.
  • Different viewpoints are considered and evaluated to develop recommendations.

Associated Assessment Criteria for Exit Level Outcome 3:

  • Relevant sources and authorities are identified and acquired to solve taxation problems.
  • Legal sources and authorities are analysed and critically evaluated in terms of their applicability.
  • The most authoritative materials are selected considering the economic impact of the solution.
  • Substantiated responses are provided based on acquired knowledge.
  • Responsible advice is given for appropriate action.

Associated Assessment Criteria for Exit Level Outcome 4:

  • Legislation and Regulations are read, interpreted and evaluated within different taxation frameworks.
  • Views expressed in the Legislation and Regulations are evaluated and debated to reach own conclusions.
  • Legislation and Regulations are used to support arguments and solutions.

Associated Assessment Criteria for Exit Level Outcome 5:

  • Taxation opinion documents are read and interpreted.
  • Own taxation opinions are drafted by applying theories and reflection.
  • Individuals and businesses are advised on taxation issues to resolve problems.
  • Parties are represented in legal taxation proceedings.
  • Use technology to process taxation related issues.

Associated Assessment Criteria for Exit Level Outcome 6:

  • Ethics and the code of conduct applicable to the field of taxation are explained in terms of the taxation environment.
  • Ethics and code of conduct are applied to all taxation issues.
    • Range: Taxation issues may include but are not limited to advice, actions, practices, proceedings, problems, guidance, counsel, opinions, and transactions.
  • Tax compliance is motivated and guidance given according to professional standards.

Integrated Assessment:

  • Formative Assessment:
    • Learning and assessment are integrated.
    • Study guides contain self-assessment tasks with feedback.
    • Assignments are based on the learning material, and learners receive feedback.
    • Online discussion forums and group projects are options for collaborative work.
    • Continuous process focusing on different sections of the work.
  • Summative Assessment:
    • Examinations or equivalent assessments test the learner's ability to manage and integrate knowledge.
    • Focuses on the integration of skills and knowledge in the Taxation discipline.

Integrated Assessment:

  • All assessment will integrate knowledge, skills, and attitudes and applied competence.
  • Ensures that exit level outcomes are achieved by integrating skills and knowledge in the Taxation discipline.

Qualification Details

Type
National First Degree
NQF Level
07
Min. Credits
360
SAQA Source
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Description
UNISA, short for the University of South Africa, is a distance education institution based in South Africa. It is the largest university on the African continent and offers a wide range of undergraduate and postgraduate programs in various fields of study. UNISA provides flexible learning options, allowing students to study at their own pace and from anywhere in the world. The university is known for its commitment to providing accessible and affordable education to a diverse student population. UNISA also conducts research and collaborates with other institutions to contribute to the development of knowledge and skills in South Africa and beyond.
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This page includes information from the South African Qualifications Authority (SAQA) . Builtneat Pty Ltd trading as Study Start, has modified all or some of this information. SAQA has not approved, endorsed, or tested these modifications.