SayPro 94098 Occupational Certificate in Tax Technician

• Register taxpayers.
• Check and classify tax records and source documents.
• Calculate and compute tax liability.
• Submit tax returns.
• Produce tax packs for audit and review functions.
• Analyse assessments.
• Initiate, consult and manage Alternative dispute resolution (ADR) process.
• Manage administrative processes and fiduciary responsibility.

  Rationale:
  Research undertaken in the Financial and Accounting Services Sector concluded that the tax professional and technician occupation seems to be a new profession in development. Although it is closely linked with the other professions in the family – i.e. the accounting and management accounting professions – it has a distinct focus on taxation. As with the accounting professions, there are clearly different levels of complexity in tax-related functions. Therefore, the skills levels required in the workplace range from a relatively low administrative level to a more technical technician level. Research has indicated diverse views on the educational level at which a learnership should be pitched and the need for a learnership was actually identified at all levels – from the tax administrator level to the highest professional.

  Professional body membership is highly valued in the financial services sector. For most employers, professional body designations reflect skills levels, as well as levels of professionalism, and therefore most employers feel that a learnership should tie in with professional body membership.

  This qualification will enable the tax technician to submit and deal with tax compliance issues and will enhance the quality of tax compliance services provided to the public by private practitioners and by the South African Revenue Service.

  The qualifying learner will be able to register with a regulating authority as required by legislation. This qualification however does not qualify the learner to be registered as an accounting officer. 

RPL for access to the external integrated summative assessment: Accredited providers and approved workplaces must apply the internal assessment criteria specified in the related curriculum document to establish and confirm prior learning. Accredited providers and workplaces must confirm prior learning by issuing a statement of result or certifying a work experience record.

RPL for access to the qualification: Accredited providers and approved workplaces may recognise prior learning against the relevant access requirements.

Entry Requirements:

The minimum entry requirements for this qualification are:

• A National Senior Certificate or Senior Certificate.
• A National Certificate (Vocational) at NQF Level 4. 

Knowledge Modules:

• Tax Legislation, NQF Level 5, 40 Credits.
• Tax Administration, NQF Level 5, 20 Credits.
• Taxation of Business, NQF Level 6, 10 Credits.
• Taxation of Individual, NQF Level 6, 10 Credits.
• Value Added Tax, NQF Level 6, Credits.
• Commercial Law, NQF Level 4, Credits.
• Financial Accounting, NQF Level 6, Credits.
• Basic Principles of Cost and Management Accounting, NQF Level 4, 10 Credits .
• Management of Business, NQF Level 5, 10 Credits.
• Ethics and Risks, NQF Level 5, 8 Credits
  Total number of credits for Knowledge Modules: 144.

  Practical Skill Modules:

• Complete registration documents or register taxpayer online, NQF Level 5, 14 Credits.
• Drafting, checking and classifying tax records and source documents, NQF Level 5, 14 Credits.
• Compute tax liability using relevant legal, accounting and tax principles, NQF Level 6, 40 Credits.
• Submitting tax returns, NQF Level 5, 10 Credits.
• Producing tax packs for audit and review functions, NQF Level 6, 14 Credits.
• Analysing assessments, NQF Level 6, 10 Credits.
• Initiating, consulting and managing the ADR process, NQF Level 5, 8 Credits.
• Maintain ethical, fiduciary and administration responsibilities related to a tax technician, NQF Level 5, 8 Credits.
  Total number of credits for Practical Skill Modules: 118.

  This qualification also requires the following Work Experience Modules:

• Complete registration documents or register taxpayer online, NQF Level 5, 21 Credits.
• Drafting, checking and classifying tax records and source documents, NQF Level 5, 21 Credits.
• Capture tax liability using relevant legal, accounting and tax principles, NQF Level 6, 40 Credits.
• Submitting tax returns, NQF Level 5, 10 Credits.
• Producing tax packs for tax review functions, NQF Level 6, 21 Credits.
• Analysing assessments, NQF Level 6, 8 Credits.
• Participate in the ADR (objection only) process, NQF Level 5, 8 Credits.
• Manage timesheets, NQF Level 5, 8 Credits.
  Total number of credits for Work Experience Modules: 137. 

• Advanced assessment principles are correctly applied.
• Advanced tax returns are correctly completed.
• Audit cases are identified and performed correctly.
• The tax liability of an entity is correctly calculated and calculations are substantiated with reference to the applicable documentation, legislation and/or directives and case law.
• Discrepancies between the tax return and assessment are correctly identified and substantiated with regard to the applicable documentation, legislation and/or directives.

  Associated Assessment Criteria for Exit Level Outcome 2:

• The correct tax registration procedures relevant to different tax entities are applied.
• Tax records and source documents are identified, sorted and confirmed according to income, expenditure and provisions.
• Knowledge of company law and taxation allowances is demonstrated.
• Knowledge of employee benefits and deductions is demonstrated.

  Associated Assessment Criteria for Exit Level Outcome 3:

• Records are compiled in tax pack relevant to the audit or review being done.
• The principles of alternative dispute resolution are correctly identified.
• The essential elements of a dispute are identified and an objection is formulated with reference to relevant evidence.
• The basic principles of administrative processes and fiduciary responsibilities are applied.

  Associated Assessment Criteria for Exit Level Outcome 4:

• Apply various techniques to evaluate capital investment projects.
• Compile operating, financial and master budgets.
• Implement and operate a standard costing system.
• Analyse marketing costs according to various bases of apportionment.
• Apply various quantitative techniques to assist management in their decision-making task.

  Associated Assessment Criteria for Exit Level Outcome 5:

• Financial statements are prepared according to statutory requirements.
• Business interest is valued.
• Financial statements are analysed and interpreted.
• Basic consolidated financial statements for companies are compiled.
• Statutory and accounting requirements are performed in respect of liquidations, amalgamation and the reconstruction of companies.

  Associated Assessment Criteria for Exit Level Outcome 6:

• Evidence of planning, budgeting and financial control is demonstrated.
• Knowledge of perks returns and investment planning is demonstrated.
• Informationis collected, sorted and captured.
• Datais analysed and interpretedby using the different quantitative techniques.
• Datais presentedto persons concerned.

  Integrated Assessment:
  Learning and assessment are integrated. Continual formative assessment is required in order to provide learners with feedback on their progress in the achievement of the learning outcomes. A variety of summative assessment methods are used to ensure engagement with both theory and practice. The assessment must focus on the learner’s ability to distinguish between various types of tax payers and accurately calculate their related tax liability. 

In early 2009 Fasset commissioned a research project into the need for and the potential uptake of such a learnership. The research, which was finalised in July 2009, confirmed that a need for a learnership in tax existed.
During the tax professional qualification development process the NQF levels of the occupational tasks as well as the NQF Levels of the various curriculum components were derived from an evaluation of the tasks and the level of educational achievement required to perform the tasks, against the level descriptors for the NQF published by SAQA.

It must be noted that the level of complexity of tasks performed in the tax environment are not determined by the tasks themselves, but by the level of complexity of the tax entities with which professionals have to deal and/or the level of complexity of these entities’ particular tax situations.
The NQF levels were used to indicate the level of complexity that candidates qualifying on the tax professional qualification should be able to handle. The NQF levels of the different curriculum components vary from NQF Level 6 to 8. This allows for staggering of the curriculum content so that learners can develop from NQF Level 6 (entry level) to NQF Level 8 (exit level). The tax professional qualification as a whole is pitched at NQF Level 8.

Several of the submissions furthermore expressed the need for a lower level qualification- probably at the level of a tax technician (NQF Level 6). Such a qualification should provide for the training of learners who handle standard and relatively uncomplicated tax matters. The need was also expressed for such a qualification to articulate into the tax professional qualification. These comments confirmed the findings of the initial research that preceded the application for the development of the tax professional qualification – i.e. that there is a need for a qualification at a lower level than the tax professional.

The specialised nature of the tax function has led to the establishment of specialised professional bodies in several countries. These professional bodies have, in turn, established an international association of professional bodies, the International Tax Directors’ Forum. South Africa is represented on this Forum by the South African Institute of Tax Practitioners.

In 2011 the Tax Directors’ Forum undertook a comparison of learning pathways and learning programmes in different countries that lead to professional status. The study was coordinated by The Chamber of Tax Advisers of the Czech Republic. The comparison included, (apart from South Africa) Australia, the Czech Republic, Ireland, the United Kingdom and Canada.

This study provided insight into international best practice and was used as international comparison in the development of these qualifications. The international study evaluated the learning pathways into the tax profession on five dimensions: minimum entry requirements, topics to be covered in the learning path to professional status, essential skills that have to be mastered, volume levels (duration of the learning pathway) and the nature of the final assessment.

In a regulatory environment that is constantly evolving, with rapid tax legislative and administrative changes, managing tax compliance has become increasingly complex. Moreover, getting tax compliance wrong can be very expensive for businesses and individuals alike.

The need for expert tax compliance staff is greater than ever. Therefore, a tax technician occupation qualification to meet the increasing need for tax compliance services is an excellent grounding in compliance across all taxes to enhance skills and professional competence. 

Horizontally may articulate with:

• Diploma in Accounting and Taxation at NQF Level 6.
• Diploma in Law and Taxation at NQF Level 6.

  Vertical articulation is possible with:

• Bachelor of Commerce in Taxation at NQF Level 7.
• Bachelor of Accounting Sciences in Taxation at NQF Level 7.

  People with this qualification will further be able to register with a regulating authority as a tax practitioner as required by legislation. 

• This qualification does not replace any other qualification
  Recorded trades to be replaced:
• N/A
  Qualifying for external assessment:
  In order to qualify for an external assessment, learners must provide proof of completion of all required modules by means of statements of results and work experience including Foundational Learning Competence or equivalent.

  Additional legal or physical entry requirements:
  None

  Criteria for the accreditation of providers
  Accreditation of providers will be done against the criteria as reflected in the relevant curriculum on the QCTO website.

  The curriculum title and code is: Tax Technician: 331303001.

  Trades Covered by this Qualification

  This qualification covers the following trades as recorded on the NLRD:
  None

  Part Qualifications:
  None