Programme Code: SAQA-99384 – NQF level 5 – Credits 120

The Higher Certificate in Tax Administration is varied in its content and style and offers an opportunity for individuals with no formal education in taxation to obtain valuable knowledge of the subject for use in the financial or public sector as well as for entrepreneurs wanting to manage their own business. The programme will cover the general principles of the tax system in South Africa, including a basic application thereof. Consideration will be given to the taxation systems of other SADC countries.

On completion of this module students will have a capacity to apply their knowledge of applicable tax administration policy and relevant tax legislation, being able to apply them in practice and provide assistance to a taxpayer, when necessary.

On completion of the programme, graduates will be able to:

  • Obtain and assimilate knowledge appropriate to the practice of taxation and tax administration in the financial and public sectors;
  • Obtain professional and technical skills required in tax administration;
  • Have a broad understanding of financial and accounting concepts and principles and their application in solutions to practical finance and tax problems;
  • Assist in the preparation of financial statements of entities, using relevant financial information, accounting techniques and standards; and to generally explain such financial statements;
  • Understand the general legal framework, and apply specific legal principles relating to business, including tax legislation as applicable to individuals;
  • Describe the organisational context of the tax practitioner and of the development of financial and taxation systems;
  • Understand the need for the efficient use of resources within an organisation;
  • Communicate tax and financial-related information as appropriate in the business, public and corporate sectors.

Duration: 1 year

Year Semester Description
1 1 Tax Administration and Tax Policy
End User Computing
Basic Accounting
Taxation A
2 Business Communication
Taxation B
Taxation C
Elementary Economics

  • The minimum entry requirement is the National Senior Certificate or National Certificate Vocational with appropriate subject combinations and levels of achievement; or
  • An equivalent NQF level 4 qualification with proven proficiency in English.