curriculum document 331303001 tax technician · 2018-04-14 · 331303001 - tax technician page 1 of...
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331303001 - Tax Technician Page 1 of 104
Curriculum Document
Curriculum
Code
Curriculum Title
331303001 Tax Technician
Name Email Phone Logo
Development
Quality
Partner
South
African
Institute of
Tax
Practitioners
[email protected] 0824590495
331303001 - Tax Technician Page 2 of 104
Table of content
SECTION 1: CURRICULUM SUMMARY ........................................................................................ 9
1. Occupational Information ............................................................................................................. 9
1.1 Associated Occupation .......................................................................................................... 9
1.2 Occupation or Specialisation Addressed by this Curriculum ........................................... 9
1.3 Alternative Titles used by Industry ....................................................................................... 9
2. Curriculum Information ................................................................................................................. 9
2.1 Relation of this Curriculum to the Occupation and Qualification Progression ............... 9
2.2 Curriculum Structure ............................................................................................................... 9
2.2.1 Details of Knowledge Modules ........................................................................................ 10
2.2.2 Details of Practical Skill Modules .................................................................................... 13
2.2.3 Details of Work Experience Modules.............................................................................. 14
2.3 International Comparability .................................................................................................. 16
2.4 Entry Requirements .............................................................................................................. 17
3. Assessment Quality Partner Information ................................................................................ 17
SECTION 2: OCCUPATIONAL PROFILE ..................................................................................... 18
1. Occupational Purpose ................................................................................................................ 18
2. Occupational Tasks .................................................................................................................... 18
3. Occupational Task Details ......................................................................................................... 18
3.1. Registering taxpayers (NQF Level 5) ............................................................................... 18
3.2. Checking and classifying tax records and source documents (NQF Level 5) ............ 18
3.3. Calculating and computing tax liability (NQF Level 6 ) .................................................. 19
3.4. Submitting tax returns (NQF Level 5) ............................................................................... 19
3.5. Producing tax packs for audit and review functions (NQF Level 6) ............................. 20
3.6. Analising assesments (NQF Level 6) ............................................................................... 20
3.7. Initiating, consulting and managing ADR process (NQF Level 5) ................................ 20
3.8. Managing administrative processes and fiduciary responsibility (NQF Level 5)........ 20
SECTION 3: CURRICULUM COMPONENT SPECIFICATIONS ................................................ 22
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SECTION 3A: KNOWLEDGE MODULE SPECIFICATIONS ................................................... 22
List of Knowledge Modules for which Specifications are included....................................... 22
1. 331303001-KM-01, Tax Legislation, L05, Cr40 .................................................................. 23
1.1 Purpose of the Knowledge Modules .................................................................................. 23
1.2 Guidelines for Topics ............................................................................................................ 23
1.3 Provider Accreditation Requirements for the Knowledge Module ................................. 23
1.4 Critical Topics to be Assessed Externally for the Knowledge Module .......................... 24
1.5 Exemptions ............................................................................................................................ 24
2. 331303001-KM-02, Tax Administration, L05, Cr20 ........................................................... 25
2.1 Purpose of the Knowledge Modules .................................................................................. 25
2.2 Guidelines for Topics ............................................................................................................ 25
2.3 Provider Accreditation Requirements for the Knowledge Module ................................. 25
2.4 Critical Topics to be Assessed Externally for the Knowledge Module .......................... 26
2.5 Exemptions ............................................................................................................................ 26
3. 331303001-KM-03, Taxation of Business, L06, Cr10 ....................................................... 27
3.1 Purpose of the Knowledge Modules .................................................................................. 27
3.2 Guidelines for Topics ............................................................................................................ 27
3.3 Provider Accreditation Requirements for the Knowledge Module ................................. 28
3.4 Critical Topics to be Assessed Externally for the Knowledge Module .......................... 29
3.5 Exemptions ............................................................................................................................ 29
4. 331303001-KM-04, Taxation of Individual, L06, Cr10 ....................................................... 30
4.1 Purpose of the Knowledge Modules .................................................................................. 30
4.2 Guidelines for Topics ............................................................................................................ 30
4.3 Provider Accreditation Requirements for the Knowledge Module ................................. 31
4.4 Critical Topics to be Assessed Externally for the Knowledge Module .......................... 32
4.5 Exemptions ............................................................................................................................ 32
5. 331303001-KM-05, Value Added Tax, L06, Cr10 .............................................................. 33
5.1 Purpose of the Knowledge Modules .................................................................................. 33
5.2 Guidelines for Topics ............................................................................................................ 33
5.3 Provider Accreditation Requirements for the Knowledge Module ................................. 33
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5.4 Critical Topics to be Assessed Externally for the Knowledge Module .......................... 34
5.5 Exemptions ............................................................................................................................ 34
6. 331303001-KM-06, Commercial Law, L04, Cr6 ................................................................. 35
6.1 Purpose of the Knowledge Modules .................................................................................. 35
6.2 Guidelines for Topics ............................................................................................................ 35
6.3 Provider Accreditation Requirements for the Knowledge Module ................................. 36
6.4 Critical Topics to be Assessed Externally for the Knowledge Module .......................... 36
6.5 Exemptions ............................................................................................................................ 36
7. 331303001-KM-07, Financial Accounting, L06, Cr20 ........................................................ 37
7.1 Purpose of the Knowledge Modules .................................................................................. 37
7.2 Guidelines for Topics ............................................................................................................ 37
7.3 Provider Accreditation Requirements for the Knowledge Module ................................. 38
7.4 Critical Topics to be Assessed Externally for the Knowledge Module .......................... 39
7.5 Exemptions ............................................................................................................................ 39
8. 331303001-KM-08, Basic Principles of Cost and Management Accounting, L04, Cr1040
8.1 Purpose of the Knowledge Modules .................................................................................. 40
8.2 Guidelines for Topics ............................................................................................................ 40
8.3 Provider Accreditation Requirements for the Knowledge Module ................................. 40
8.4 Critical Topics to be Assessed Externally for the Knowledge Module .......................... 41
8.5 Exemptions ............................................................................................................................ 41
9. 331303001-KM-09, Management of Business, L05, Cr10 ............................................... 42
9.1 Purpose of the Knowledge Modules .................................................................................. 42
9.2 Guidelines for Topics ............................................................................................................ 42
9.3 Provider Accreditation Requirements for the Knowledge Module ................................. 43
9.4 Critical Topics to be Assessed Externally for the Knowledge Module .......................... 44
9.5 Exemptions ............................................................................................................................ 44
10. 331303001-KM-10, Ethics and Risks, L05, Cr8 ............................................................... 45
10.1 Purpose of the Knowledge Modules ................................................................................ 45
10.2 Guidelines for Topics ......................................................................................................... 45
10.3 Provider Accreditation Requirements for the Knowledge Module............................... 45
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10.4 Critical Topics to be Assessed Externally for the Knowledge Module ....................... 46
10.5 Exemptions .......................................................................................................................... 46
SECTION 3B: PRACTICAL SKILL MODULE SPECIFICATIONS ........................................... 47
List of Practical Skill Module Specifications ............................................................................ 47
1. 331303001-PM-01, Complete registration documents or register taxpayer online, L05, Cr14
........................................................................................................................................................ 48
1.1 Purpose of the Practical Skill Modules .............................................................................. 48
1.2 Guidelines for Practical Skills .............................................................................................. 48
1.3 Provider Accreditation Requirements for the Practical Skill Module ............................. 50
1.4 Critical Topics to be Assessed Externally for the Practical Skill Module ...................... 50
1.5 Exemptions ............................................................................................................................ 50
2. 331303001-PM-02, Drafting, checking and classifying tax records and source documents,
L05, Cr14 ...................................................................................................................................... 51
2.1 Purpose of the Practical Skill Modules .............................................................................. 51
2.2 Guidelines for Practical Skills .............................................................................................. 51
2.3 Provider Accreditation Requirements for the Practical Skill Module ............................. 52
2.4 Critical Topics to be Assessed Externally for the Practical Skill Module ...................... 53
2.5 Exemptions ............................................................................................................................ 53
3. 331303001-PM-03, Compute tax liability using relevant legal, accounting and tax principles,
L06, Cr40 ...................................................................................................................................... 54
3.1 Purpose of the Practical Skill Modules .............................................................................. 54
3.2 Guidelines for Practical Skills .............................................................................................. 54
3.3 Provider Accreditation Requirements for the Practical Skill Module ............................. 59
3.4 Critical Topics to be Assessed Externally for the Practical Skill Module ...................... 60
3.5 Exemptions ............................................................................................................................ 60
4. 331303001-PM-04, Submitting tax returns, L05, Cr10 ...................................................... 61
4.1 Purpose of the Practical Skill Modules .............................................................................. 61
4.2 Guidelines for Practical Skills .............................................................................................. 61
4.3 Provider Accreditation Requirements for the Practical Skill Module ............................. 62
4.4 Critical Topics to be Assessed Externally for the Practical Skill Module ...................... 63
4.5 Exemptions ............................................................................................................................ 63
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5. 331303001-PM-05, Producing tax packs for audit and review functions, L06, Cr14 ... 64
5.1 Purpose of the Practical Skill Modules .............................................................................. 64
5.2 Guidelines for Practical Skills .............................................................................................. 64
5.3 Provider Accreditation Requirements for the Practical Skill Module ............................. 65
5.4 Critical Topics to be Assessed Externally for the Practical Skill Module ...................... 66
5.5 Exemptions ............................................................................................................................ 66
6. 331303001-PM-06, Analysing assessments, L06, Cr10 ................................................... 67
6.1 Purpose of the Practical Skill Modules .............................................................................. 67
6.2 Guidelines for Practical Skills .............................................................................................. 67
6.3 Provider Accreditation Requirements for the Practical Skill Module ............................. 67
6.4 Critical Topics to be Assessed Externally for the Practical Skill Module ...................... 68
6.5 Exemptions ............................................................................................................................ 68
7. 331303001-PM-07, Initiating, consulting and managing the ADR process, L05, Cr8 .. 69
7.1 Purpose of the Practical Skill Modules .............................................................................. 69
7.2 Guidelines for Practical Skills .............................................................................................. 69
7.3 Provider Accreditation Requirements for the Practical Skill Module ............................. 69
7.4 Critical Topics to be Assessed Externally for the Practical Skill Module ...................... 70
7.5 Exemptions ............................................................................................................................ 70
8. 331303001-PM-08, Maintain ethical, fiduciary and administration responsibilities related to a
tax technician, L05, Cr8 .............................................................................................................. 71
8.1 Purpose of the Practical Skill Modules .............................................................................. 71
8.2 Guidelines for Practical Skills .............................................................................................. 71
8.3 Provider Accreditation Requirements for the Practical Skill Module ............................. 72
8.4 Critical Topics to be Assessed Externally for the Practical Skill Module ...................... 73
8.5 Exemptions ............................................................................................................................ 73
SECTION 3C: WORK EXPERIENCE MODULE SPECIFICATIONS ...................................... 74
List of Work Experience Module Specifications ...................................................................... 74
1. 331303001-WM-01, Complete registration documents or register taxpayer online, L05, Cr21
........................................................................................................................................................ 75
1.2 Guidelines for Work Experiences ....................................................................................... 75
1.3 Contextualised Workplace Knowledge .............................................................................. 75
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1.4 Criteria for Workplace Approval .......................................................................................... 75
1.5 Additional Assignments to be Assessed Externally ......................................................... 76
2. 331303001-WM-02, Drafting, checking and classifying tax records and source documents,
L05, Cr21 ...................................................................................................................................... 77
2.2 Guidelines for Work Experiences ....................................................................................... 77
2.3 Contextualised Workplace Knowledge .............................................................................. 78
2.4 Criteria for Workplace Approval .......................................................................................... 78
2.5 Additional Assignments to be Assessed Externally ......................................................... 78
3. 331303001-WM-03, Capture tax liability using relevant legal, accounting and tax principles,
L06, Cr40 ...................................................................................................................................... 79
3.2 Guidelines for Work Experiences ....................................................................................... 79
3.3 Contextualised Workplace Knowledge .............................................................................. 81
3.4 Criteria for Workplace Approval .......................................................................................... 81
3.5 Additional Assignments to be Assessed Externally ......................................................... 82
4. 331303001-WM-04, Submitting tax returns, L05, Cr10 .................................................... 83
4.2 Guidelines for Work Experiences ....................................................................................... 83
4.3 Contextualised Workplace Knowledge .............................................................................. 83
4.4 Criteria for Workplace Approval .......................................................................................... 83
4.5 Additional Assignments to be Assessed Externally ......................................................... 84
5. 331303001-WM-05, Producing tax packs for tax review functions, L06, Cr21 ............. 85
5.2 Guidelines for Work Experiences ....................................................................................... 85
5.3 Contextualised Workplace Knowledge .............................................................................. 85
5.4 Criteria for Workplace Approval .......................................................................................... 85
5.5 Additional Assignments to be Assessed Externally ......................................................... 86
6. 331303001-WM-06, Analysing assessments, L06, Cr8 .................................................... 87
6.2 Guidelines for Work Experiences ....................................................................................... 87
6.3 Contextualised Workplace Knowledge .............................................................................. 87
6.4 Criteria for Workplace Approval .......................................................................................... 87
6.5 Additional Assignments to be Assessed Externally ......................................................... 88
7. 331303001-WM-07, Participate in the ADR (objection only) process, L05, Cr8 ........... 89
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7.2 Guidelines for Work Experiences ....................................................................................... 89
7.3 Contextualised Workplace Knowledge .............................................................................. 89
7.4 Criteria for Workplace Approval .......................................................................................... 89
7.5 Additional Assignments to be Assessed Externally ......................................................... 89
8. 331303001-WM-08, Manage timesheets, L05, Cr8 ........................................................... 90
8.2 Guidelines for Work Experiences ....................................................................................... 90
8.3 Contextualised Workplace Knowledge .............................................................................. 90
8.4 Criteria for Workplace Approval .......................................................................................... 90
8.5 Additional Assignments to be Assessed Externally ......................................................... 91
SECTION 4: STATEMENT OF WORK EXPERIENCE ................................................................. 92
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SECTION 1: CURRICULUM SUMMARY
1. Occupational Information
1.1 Associated Occupation
331303: Tax Technician
1.2 Occupation or Specialisation Addressed by this Curriculum
331303001: Tax Technician
1.3 Alternative Titles used by Industry
None
2. Curriculum Information
2.1 Relation of this Curriculum to the Occupation and Qualification Progression
This qualification may be considered by FET colleges and higher education institutions for
articulation into undergraduate taxation programmes and the Tax Professional Occupational
Qualification (NQF Level 8)
People with this qualification will further be able to register with a regulating authority as a tax
practitioners as required by legislation.
2.2 Curriculum Structure
This qualification is made up of the following compulsory Knowledge and Practical Skill Modules:
Knowledge Modules:
331303001-KM-01, Tax Legislation, L05, Cr40
331303001-KM-02, Tax Administration, L05, Cr20
331303001-KM-03, Taxation of Business, L06, Cr10
331303001-KM-04, Taxation of Individual, L06, Cr10
331303001-KM-05, Value Added Tax, L06, Cr10
331303001-KM-06, Commercial Law, L04, Cr6
331303001-KM-07, Financial Accounting, L06, Cr20
331303001-KM-08, Basic Principles of Cost and Management Accounting, L04, Cr10
331303001-KM-09, Management of Business, L05, Cr10
331303001-KM-10, Ethics and Risks, L05, Cr8
Total number of credits for Knowledge Modules: 144
Practical Skill Modules:
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331303001-PM-01, Complete registration documents or register taxpayer online, L05, Cr14
331303001-PM-02, Drafting, checking and classifying tax records and source documents, L05, Cr14
331303001-PM-03, Compute tax liability using relevant legal, accounting and tax principles, L06,
Cr40
331303001-PM-04, Submitting tax returns, L05, Cr10
331303001-PM-05, Producing tax packs for audit and review functions, L06, Cr14
331303001-PM-06, Analysing assessments, L06, Cr10
331303001-PM-07, Initiating, consulting and managing the ADR process, L05, Cr8
331303001-PM-08, Maintain ethical, fiduciary and administration responsibilities related to a tax
technician, L05, Cr8
Total number of credits for Practical Skill Modules: 118
This qualification also requires the following Work Experience Modules:
331303001-WM-01, Complete registration documents or register taxpayer online, L05, Cr21
331303001-WM-02, Drafting, checking and classifying tax records and source documents, L05, Cr21
331303001-WM-03, Capture tax liability using relevant legal, accounting and tax principles, L06,
Cr40
331303001-WM-04, Submitting tax returns, L05, Cr10
331303001-WM-05, Producing tax packs for tax review functions, L06, Cr21
331303001-WM-06, Analysing assessments, L06, Cr8
331303001-WM-07, Participate in the ADR (objection only) process, L05, Cr8
331303001-WM-08, Manage timesheets, L05, Cr8
Total number of credits for Work Experience Modules: 137
2.2.1 Details of Knowledge Modules
331303001-KM-01, Tax Legislation, L05, Cr40
The main focus of the learning in this knowledge module is to give an overview of the different tax acts, the
basic frameworks used and to provide the necessary legal interpretation skills.
The learning will enable learners to demonstrate an understanding of:
KM-01-KT01: Interpretation of legislation (50%)
KM-01-KT02: Frameworks (50%)
331303001-KM-02, Tax Administration, L05, Cr20
The main focus of the learning in this knowledge module is to create an understanding of the SA Tax system,
Tax administration processes and the principles of dispute resolution.
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The learning will enable learners to demonstrate an understanding of:
KM-02-KT01: Tax Administration Act (100%)
331303001-KM-03, Taxation of Business, L06, Cr10
The main focus of the learning in this knowledge module is to distinguishing between the tax treatment of
certain businesses from other.
The learning will enable learners to demonstrate an understanding of:
KM-03-KT01: Tax Framework (20%)
KM-03-KT02: Types of Businesses (40%)
KM-03-KT03: Income Tax (20%)
KM-03-KT04: Compliance (20%)
331303001-KM-04, Taxation of Individual, L06, Cr10
The main focus of the learning in this knowledge module is to create an understanding of personal income
tax, partnerships, farming, trusts, donations tax and estate duty
The learning will enable learners to demonstrate an understanding of:
KM-04-KT01: Tax Framework (20%)
KM-04-KT02: Income Tax (40%)
KM-04-KT03: Compliance (40%)
331303001-KM-05, Value Added Tax, L06, Cr10
The main focus of the learning in this knowledge module is to create an understanding of the principles
underpinning VAT and regulations pertaining to VAT.
The learning will enable learners to demonstrate an understanding of:
KM-05-KT01: VAT Framework (50%)
KM-05-KT02: Compliance (50%)
331303001-KM-06, Commercial Law, L04, Cr6
The main focus of the learning in this knowledge module is to create an understanding of the general
principles of the law of contract and the Consumer Protection Act and the impact thereof on taxation and the
general principles of the Companies Act.
The learning will enable learners to demonstrate an understanding of:
KM-06-KT01: Consumer Protection Act (30%)
KM-06-KT02: Companies Act (35%)
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KM-06-KT03: Law of Contracts (35%)
331303001-KM-07, Financial Accounting, L06, Cr20
The main focus of the learning in this knowledge module is to create an understanding of the principles
underlying financial statements and the role and impact of accounting and other financial reports on tax
compliance.
The learning will enable learners to demonstrate an understanding of:
KM-07-KT01: Reconciliation (35%)
KM-07-KT02: Analysis of Financials (35%)
KM-07-KT03: Financial Statements (30%)
331303001-KM-08, Basic Principles of Cost and Management Accounting, L04, Cr10
The main focus of the learning in this knowledge module is to create an understanding of the principles
underlying cost and management accounting and the impact thereof on tax compliance
The learning will enable learners to demonstrate an understanding of:
KM-08-KT01: Cost Elements (50%)
KM-08-KT02: Manufacturing Accounts (50%)
331303001-KM-09, Management of Business, L05, Cr10
The main focus of the learning in this knowledge module is to provide the learner with necessary
understanding of principles underpinning business management.
The learning will enable learners to demonstrate an understanding of:
KM-09-KT01: Business Communication (25%)
KM-09-KT02: Soft Skills (25%)
KM-09-KT04: Business Calculation (25%)
KM-09-KT03: Interpersonal Skills (25%)
331303001-KM-10, Ethics and Risks, L05, Cr8
The main focus of the learning in this knowledge module is to provide an understanding of the principles
underpinning ethical conduct and executing fiduciary and administration responsibilities
The learning will enable learners to demonstrate an understanding of:
KM-10-KT01: Professional Ethics (50%)
KM-10-KT02: Tax Risk (50%)
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2.2.2 Details of Practical Skill Modules
331303001-PM-01, Complete registration documents or register taxpayer online, L05, Cr14
The focus of the learning in this module is on providing the learner an opportunity to complete manual and
electronic registrations
The learner will be required to:
PM-01-PS01: Consult with taxpayers
PM-01-PS02: Identify tax types applicable to the taxpayer
PM-01-PS03: Register taxpayer manually
PM-01-PS04: Register taxpayer on e-filing
331303001-PM-02, Drafting, checking and classifying tax records and source documents, L05, Cr14
The focus of the learning in this module is on providing the learner an opportunity to draft, check and classify
tax records and source documents.
The learner will be required to:
PM-02-PS01: Consult with client or representative to identify, sort and confirm source documents according
to income, expenditure and provisions
PM-02-PS02: Compile basic financial statements
331303001-PM-03, Compute tax liability using relevant legal, accounting and tax principles, L06, Cr40
The focus of the learning in this module is on providing the learner an opportunity to compute tax liability
using relevant legal, accounting and tax principles
The learner will be required to:
PM-03-PS01: Identify and capture inputs and outputs for a VAT-vendor, based on VAT-vendors registration
profile, supporting documentation, case law, rulings and pronouncements
PM-03-PS02: Capture income, expenses and provisions for an individual taxpayer
PM-03-PS03: Identify and capture payroll taxes
PM-03-PS04: Capture income, expenses and provisions for trusts
PM-03-PS05: Capture income, expenses and provisions for an incorporated entity
PM-03-PS06: Capture income, expenses and provisions for partnerships
331303001-PM-04, Submitting tax returns, L05, Cr10
The focus of the learning in this module is on providing the learner an opportunity to submit tax returns
The learner will be required to:
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PM-04-PS01: Consult with taxpayers
PM-04-PS02: Submit tax return manually
PM-04-PS03: Submit return on e-filing
331303001-PM-05, Producing tax packs for audit and review functions, L06, Cr14
The focus of the learning in this module is on providing the learner an opportunity to produce tax packs for
audit and review functions
The learner will be required to:
PM-05-PS01: Compile tax pack for audit purposes
PM-05-PS02: Compile tax pack for tax review
PM-05-PS03: Define the business profile of a taxpayer
331303001-PM-06, Analysing assessments, L06, Cr10
The focus of the learning in this module is on providing the learner an opportunity to analyse assessments
The learner will be required to:
PM-06-PS01: Interpret assessments
331303001-PM-07, Initiating, consulting and managing the ADR process, L05, Cr8
The focus of the learning in this module is on providing the learner an opportunity to initiate, consult and
manage the ADR process
The learner will be required to:
PM-07-PS01: Initiate the ADR process
331303001-PM-08, Maintain ethical, fiduciary and administration responsibilities related to a tax
technician, L05, Cr8
The focus of the learning in this module is on providing the learner an opportunity to maintain ethical,
fiduciary and administration responsibilities
The learner will be required to:
PM-08-PS01: Apply ethical principles
PM-08-PS02: Demonstrate professional conduct in a tax environment
PM-08-PS03: Demonstrate practical fiduciary and administration responsibilities
2.2.3 Details of Work Experience Modules
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331303001-WM-01, Complete registration documents or register taxpayer online, L05, Cr21
The focus of the work experience is on providing the learner an opportunity to register taxpayers on the
SARS system
The learner will be required to:
WM-01-WE01: Register taxpayers
331303001-WM-02, Drafting, checking and classifying tax records and source documents, L05, Cr21
The focus of the work experience is on providing the learner an opportunity to draft, check and classify tax
records and source documents
The learner will be required to:
WM-02-WE01: Consult with client or representative to identify, sort and confirm source documents according
to income, expenditure and provisions
WM-02-WE02: Compile basic financial statements
331303001-WM-03, Capture tax liability using relevant legal, accounting and tax principles, L06, Cr40
The focus of the work experience is on providing the learner an opportunity to correctly capture the tax
liability
The learner will be required to:
WM-03-WE01: Identify and capture inputs and outputs for a VAT-vendor
WM-03-WE02: Capture income, expenses and provisions for an individual taxpayer and partnership
WM-03-WE03: Identify and capture payroll taxes
WM-03-WE04: Capture income, expenses and provisions for a incorporated entity
331303001-WM-04, Submitting tax returns, L05, Cr10
The focus of the work experience is on providing the learner an opportunity to successfully submit tax
returns.
The learner will be required to:
WM-04-WE01: Submit tax returns
331303001-WM-05, Producing tax packs for tax review functions, L06, Cr21
The focus of the work experience is on providing the learner an opportunity to review tax returns of other tax
practitioners in their practice or office.
The learner will be required to:
WM-05-WE01: Compile tax packs for tax review
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331303001-WM-06, Analysing assessments, L06, Cr8
The focus of the work experience is on providing the learner an opportunity to analyse the assessment by
comparing and reconciling the tax return and tax calculation to the assessment.
The learner will be required to:
WM-06-WE01: Interpret assessments
331303001-WM-07, Participate in the ADR (objection only) process, L05, Cr8
The focus of the work experience is on providing the learner an opportunity to enter into the alternative
dispute resolution process.
The learner will be required to:
WM-07-WE01: Complete ADR 1 / NOO form
331303001-WM-08, Manage timesheets, L05, Cr8
The focus of the work experience is on providing the learner an opportunity to manage administrative duties,
specifically timesheets
The learner will be required to:
WM-08-WE01: Administrate time sheets
WM-08-WE02: Manage administrative duties
2.3 International Comparability
In 2008 FASSETreceived requests from the South African Revenue Service (SARS) and the South African
Institute for Tax Practitioners (SAIT) for the development of a learnership in Tax. Fasset’s Board then
decided that the need for a learnership should be established through objective research.
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 candidates can
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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 people 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 benchmark in the
development of these qualification. 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.
2.4 Entry Requirements
NQF Level 4 qualification
3. Assessment Quality Partner Information
Name of body: South African Institute of Tax Practitioners
Address of body: Riverwalk Office Park, Building A C/O Garsfontein & Matroosberg Roads Pretoria 0081
Contact person name: Ronel de Kock
Contact person work telephone number: 0824590495
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SECTION 2: OCCUPATIONAL PROFILE
1. Occupational Purpose
Provides tax compliance services by preparing and submiting tax returns, reviewing completed tax records,
and verifing and availing source documents.
2. Occupational Tasks
Registering taxpayers(Level 5)
Checking and classifying tax records and source documents(Level 5)
Calculating tax liability(Level 6)
Submitting tax returns(Level 5)
Producing tax packs for audit and review functions(Level 6)
Analising assesments(Level 6)
Initiating, consulting and managing ADR process(Level 5)
Managing administrative processes and fiduciary responsibility(Level 5)
3. Occupational Task Details
3.1. Registering taxpayer (NQF Level 5)
Unique Product or Service:
Registered taxpayer
Occupational Responsibilities:
Consult with taxpayers
Identify tax types applicable to the taxpayer
Register taxpayer manually
Register taxpayer on e-filing
Occupational Contexts:
Registration of all type of taxpayers
3.2. Checking and classifying tax records and source documents (NQF Level 5)
Unique Product or Service:
Checked and classified source documents
Occupational Responsibilities:
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Consult with client or representative to identify, sort and confirm source documents according to
income, expenditure and provisions
Compilation of basic financial statements
Occupational Contexts:
Consult with client or representative to identify, sort and confirm source documents according to
income, expenditure and provisions
Compile basic financial statements
3.3. Calculating and computing tax liability (NQF Level 6)
Unique Product or Service:
Determined tax liability
Occupational Responsibilities:
Identify and capture inputs and outputs for a VAT-vendor
Capture income, expenses and provisions for an individual taxpayer
Identify and capture payroll taxes
Capture income, expenses and provisions for trusts
Capture income, expenses and provision for an incorporated entity
Capture income, expenses and provisions for partnerships
Occupational Contexts:
Identify and capture inputs and outputs for a VAT-vendor
Capture income, expenses and provisions for an individual taxpayer and partnership
Identify and capture payroll taxes
Capture income, expenses and provisions for a incorporated entity
3.4. Submitting tax returns (NQF Level 5)
Unique Product or Service:
Submitted tax returns
Occupational Responsibilities:
Complete and submit tax returns manually and via e-filing
Occupational Contexts:
Submit tax returns
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3.5. Producing tax packs for audit and review functions (NQF Level 6)
Unique Product or Service:
Tax packs for audit and review functions
Occupational Responsibilities:
Compile tax packs as required for audit and review functions
Define the business profile of a taxpayer
Occupational Contexts:
Compile tax pack for tax review
3.6. Analising assesments (NQF Level 6)
Unique Product or Service:
Analised assesments
Occupational Responsibilities:
Interpret assessments
Compare assessment and return
Occupational Contexts:
Interpret the assessments
3.7. Initiating, consulting and managing ADR process (NQF Level 5)
Unique Product or Service:
ADR Process
Occupational Responsibilities:
Initiating ADR process
Manage and/or consult on ADR process
Occupational Contexts:
Complete ADR 1 / NOO form
3.8. Managing administrative processes and fiduciary responsibility (NQF Level 5)
Unique Product or Service:
Compliant practice
Occupational Responsibilities:
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Practical ethical application
Act professionally in a tax environment
Perform fiduciary and administration responsibilities
Occupational Contexts:
Manage timesheets
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SECTION 3: CURRICULUM COMPONENT SPECIFICATIONS
SECTION 3A: KNOWLEDGE MODULE SPECIFICATIONS
List of Knowledge Modules for which Specifications are included
331303001-KM-01, Tax Legislation, L05, Cr40
331303001-KM-02, Tax Administration, L05, Cr20
331303001-KM-03, Taxation of Business, L06, Cr10
331303001-KM-04, Taxation of Individual, L06, Cr10
331303001-KM-05, Value Added Tax, L06, Cr10
331303001-KM-06, Commercial Law, L04, Cr6
331303001-KM-07, Financial Accounting, L06, Cr20
331303001-KM-08, Basic Principles of Cost and Management Accounting, L04, Cr10
331303001-KM-09, Management of Business, L05, Cr10
331303001-KM-10, Ethics and Risks, L05, Cr8
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1. 331303001-KM-01, Tax Legislation, L05, Cr40
1.1 Purpose of the Knowledge Modules
The main focus of the learning in this knowledge module is give an overview of the different tax acts, the
basic frameworks used and to provide the necessary legal interpretation skills.
The learning will enable learners to demonstrate an understanding of:
KM-01-KT01: Interpretation of legislation (50%)
KM-01-KT02: Frameworks (50%)
1.2 Guidelines for Topics
1.2.1. KM-01-KT01: Interpretation of legislation (50%)
Topic elements to be covered include:
KT0101 General principles of Tax Acts
KT0102 Basic principles of interpreting legislation
Internal Assessment Criteria and Weight
IAC0101 The principles underlying the different Tax Acts can be explained
IAC0102 Explain basic legal interpretation rules and interpret tax legislation
IAC0103 The principles underlying the general inclusion and general deduction formulas in the
income tax legislation are correctly identified and applied with reference to relevant case law
(Weight 50%)
1.2.2. KM-01-KT02: Frameworks (50%)
Topic elements to be covered include:
KT0201 Various Tax Acts
Internal Assessment Criteria and Weight
IAC0201 Outline the frameworks of the different Tax Acts and apply to facts provided in case study
(Weight 50%)
1.3 Provider Accreditation Requirements for the Knowledge Module
Physical Requirements:
Learning resources approved by the Assessment Quality Partner
Assessment documentation, instruments and standards approved by the Assessment Quality
Partner
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Equipped learning facilitation venue, meeting health and safety standards
Access for people with disabilities
• Has Access to:
• Structured examples and scenarios
• Learner support resources
• Reference resources such as internet, required literature and research facilities
• Assessment instruments
• Reflective learning exercises
Human Resource Requirements:
Facilitators of learning approved by the Assessment Quality Partner
Assessors approved by the Assessment Quality Partner
The capacity to conduct internal quality assurance by employed staff or contracted experts that meet
the following requirements:
Facilitators acted in field of expertise for at least 3 years
Assessors have qualification in assessment practices
Internal assessors can be the same person as the facilitator
Legal Requirements:
Accredited with QCTO
Compliant with Safety, Health, Environmental, Risk and Quality (SHERQ) requirements
1.4 Critical Topics to be Assessed Externally for the Knowledge Module
None
1.5 Exemptions
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2. 331303001-KM-02, Tax Administration, L05, Cr20
2.1 Purpose of the Knowledge Modules
The main focus of the learning in this knowledge module is create an understanding of the SA Tax system,
Tax administration processes and the principles of dispute resolution.
The learning will enable learners to demonstrate an understanding of:
KM-02-KT01: Tax Administration Act (100%)
2.2 Guidelines for Topics
2.2.1. KM-02-KT01: Tax Administration Act (100%)
Topic elements to be covered include:
KT0101 Overview of act
KT0102 Relevant sections
Internal Assessment Criteria and Weight
IAC0101 Identify sections of the Tax Administration Act that applies to a set of facts and discuss the
corresponding rights/obligations of a taxpayer
IAC0102 The mandate, role and responsibilities of SARS are correctly explained
IAC0103 The different aspects of the tax system are identified and described and their
interrelationships are explained
IAC0104 The principles of dispute resolution are identified and explained
IAC0105 Relevant tax administration processes are identified and explained
(Weight 100%)
2.3 Provider Accreditation Requirements for the Knowledge Module
Physical Requirements:
Learning resources approved by the Assessment Quality Partner
Assessment documentation, instruments and standards approved by the Assessment Quality
Partner
Equipped learning facilitation venue, meeting health and safety standards
Access for people with disabilities
Has Access to:
• Structured examples and scenarios
• Learner support resources
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• Reference resources such as internet, required literature and research facilities
• Assessment instruments
• Reflective learning exercises
Human Resource Requirements:
Assessors approved by the Assessment Quality Partner
The capacity to conduct internal quality assurance by employed staff or contracted experts that meet
the following requirements:
Facilitators acted in field of expertise for at least 3 years
Assessors have qualification in assessment practices
Internal assessors can be the same person as the facilitator
Legal Requirements:
Accredited with QCTO
Compliant with Safety, Health, Environmental, Risk and Quality (SHERQ) requirements
2.4 Critical Topics to be Assessed Externally for the Knowledge Module
None
2.5 Exemptions
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3. 331303001-KM-03, Taxation of Business, L06, Cr10
3.1 Purpose of the Knowledge Modules
The main focus of the learning in this knowledge module is distinguishing between the tax treatment of
certain businesses from other.
The learning will enable learners to demonstrate an understanding of:
KM-03-KT01: Tax Framework (20%)
KM-03-KT02: Types of Businesses (40%)
KM-03-KT03: Income Tax (20%)
KM-03-KT04: Compliance (20%)
3.2 Guidelines for Topics
3.2.1. KM-03-KT01: Tax Framework (20%)
Topic elements to be covered include:
KT0101 Business entities as defined by relevant legislation
KT0102 Legislation and regulations applicable to each business entity
Internal Assessment Criteria and Weight
IAC0101 The different forms of business entities are identified, their particualr characteristics are
explained and the legislation that establishes and regulates each entity is identified and explained
with specific reference to taxation
IAC0102 The relevant framework(s) can be applied to a business' tax affairs when calculating a tax
liability
(Weight 20%)
3.2.2. KM-03-KT02: Types of Businesses (40%)
Topic elements to be covered include:
KT0201 SBC
KT0202 CC
KT0203 PTY
KT0204 NPO
KT0205 Trusts
KT0206 Public Companies
Internal Assessment Criteria and Weight
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IAC0201 A distinction between the different businesses can be made and the characteristics of each
can be explained
(Weight 40%)
3.2.3. KM-03-KT03: Income Tax (20%)
Topic elements to be covered include:
KT0301 Income Tax Act
KT0302 Employees Tax
KT0303 Provisional Tax
KT0304 Donations Tax
KT0305 Turnover Tax
KT0306 Capital Gains Tax
KT0307 Dividends Tax
Internal Assessment Criteria and Weight
IAC0301 The sections relevant to a specific business can be identified and applied to a case study in
order to calculate a tax liability
(Weight 20%)
3.2.4. KM-03-KT04: Compliance (20%)
Topic elements to be covered include:
KT0401 Tax Administration
KT0402 Submission of returns
Internal Assessment Criteria and Weight
IAC0401 Explain the impact of the Tax Administration Act on the different businesses and identify
the returns relevant to the different taxes affecting the business
(Weight 20%)
3.3 Provider Accreditation Requirements for the Knowledge Module
Physical Requirements:
Learning resources approved by the Assessment Quality Partner
Assessment documentation, instruments and standards approved by the Assessment Quality
Partner
Equipped learning facilitation venue, meeting health and safety standards
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Access for people with disabilities
Has Access to:
• Structured examples and scenarios
• Learner support resources
• Reference resources such as internet, required literature and research facilities
• Assessment instruments
• Reflective learning exercises
Human Resource Requirements:
Facilitators of learning approved by the Assessment Quality Partner
Assessors approved by the Assessment Quality Partner
The capacity to conduct internal quality assurance by employed staff or contracted experts that meet
the following requirements:
Facilitators acted in field of expertise for at least 3 years
Assessors have qualification in assessment practices
Internal assessors can be the same person as the facilitator
Legal Requirements:
Accredited with QCTO
Compliant with Safety, Health, Environmental, Risk and Quality (SHERQ) requirements
3.4 Critical Topics to be Assessed Externally for the Knowledge Module
None
3.5 Exemptions
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4. 331303001-KM-04, Taxation of Individual, L06, Cr10
4.1 Purpose of the Knowledge Modules
The main focus of the learning in this knowledge module is create an understanding of personal income tax,
partnerships, farming, trusts, donations tax and estate duty
The learning will enable learners to demonstrate an understanding of:
KM-04-KT01: Tax Framework (20%)
KM-04-KT02: Income Tax (40%)
KM-04-KT03: Compliance (40%)
4.2 Guidelines for Topics
4.2.1. KM-04-KT01: Tax Framework (20%)
Topic elements to be covered include:
KT0101 Principles of and case law pertaining to the income tax and provisional tax of individuals,
sole proprietorships, partnerships, trusts and farming enterprises
Internal Assessment Criteria and Weight
IAC0101 Compute and discuss an individual's tax liability who receives multiple sources of income
(Weight 20%)
4.2.2. KM-04-KT02: Income Tax (40%)
Topic elements to be covered include:
KT0201 Income Tax Act
KT0202 PAYE
KT0203 Provisional Tax
KT0204 Donations Tax
KT0205 Turnover Tax
KT0206 Partnerships
KT0207 Farmers
KT0208 Limited Trust
KT0209 Capital Gains Tax
KT0210 Estate Duty
Internal Assessment Criteria and Weight
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IAC0201 The tax consequences of the following types of taxpayers should be identified and
described: salary earners, commission agents, sole proprietorships, partnerships, trusts and farming
IAC0202 Calculate the income tax and estate duty consequences arising on the death of the
taxpayer
(Weight 40%)
4.2.3. KM-04-KT03: Compliance (40%)
Topic elements to be covered include:
KT0301 Tax Administration
KT0302 Submission of returns
Internal Assessment Criteria and Weight
IAC0301 Discuss the different returns involved with the above tax types and the compliance
requirements in terms of the Tax Administration Act
(Weight 40%)
4.3 Provider Accreditation Requirements for the Knowledge Module
Physical Requirements:
Learning resources approved by the Assessment Quality Partner
Assessment documentation, instruments and standards approved by the Assessment Quality
Partner
Equipped learning facilitation venue, meeting health and safety standards
Access for people with disabilities
Has Access to:
• Structured examples and scenarios
• Learner support resources
• Reference resources such as internet, required literature and research facilities
• Assessment instruments
• Reflective learning exercises
Human Resource Requirements:
Facilitators of learning approved by the Assessment Quality Partner
Assessors approved by the Assessment Quality Partner
The capacity to conduct internal quality assurance by employed staff or contracted experts that meet
the following requirements:
331303001 - Tax Technician Page 32 of 104
Facilitators acted in field of expertise for at least 3 years
Assessors have qualification in assessment practices
Internal assessors can be the same person as the facilitator
Legal Requirements:
Accredited with QCTO
Compliant with Safety, Health, Environmental, Risk and Quality (SHERQ) requirements
4.4 Critical Topics to be Assessed Externally for the Knowledge Module
None
4.5 Exemptions
331303001 - Tax Technician Page 33 of 104
5. 331303001-KM-05, Value Added Tax, L06, Cr10
5.1 Purpose of the Knowledge Modules
The main focus of the learning in this knowledge module is create an understanding of the principles
underpinning VAT and regulations pertaining to VAT.
The learning will enable learners to demonstrate an understanding of:
KM-05-KT01: VAT Framework (50%)
KM-05-KT02: Compliance (50%)
5.2 Guidelines for Topics
5.2.1. KM-05-KT01: VAT Framework (50%)
Topic elements to be covered include:
KT0101 Principles underpinning VAT
KT0102 Case law pertaining to VAT
Internal Assessment Criteria and Weight
IAC0101 The principles, legislation, practices notes, advanced rulings and case law relevant to VAT
could be described, interpreted and applied to a set of facts
(Weight 50%)
5.2.2. KM-05-KT02: Compliance (50%)
Topic elements to be covered include:
KT0201 VAT Administration
KT0202 Submission of returns
Internal Assessment Criteria and Weight
IAC0201 The principles within the legislative framework governing VAT audits are identified and
described
IAC0202 Discuss the different returns involved with the above tax types and the compliance
requirements in terms of the Tax Administration Act
(Weight 50%)
5.3 Provider Accreditation Requirements for the Knowledge Module
Physical Requirements:
Learning resources approved by the Assessment Quality Partner
331303001 - Tax Technician Page 34 of 104
Assessment documentation, instruments and standards approved by the Assessment Quality
Partner
Equipped learning facilitation venue, meeting health and safety standards
Access for people with disabilities
Has Access to:
• Structured examples and scenarios
• Learner support resources
• Reference resources such as internet, required literature and research facilities
• Assessment instruments
• Reflective learning exercises
Human Resource Requirements:
Facilitators of learning approved by the Assessment Quality Partner
Assessors approved by the Assessment Quality Partner
The capacity to conduct internal quality assurance by employed staff or contracted experts that meet
the following requirements:
Facilitators acted in field of expertise for at least 3 years
Assessors have qualification in assessment practices
Internal assessors can be the same person as the facilitator
Legal Requirements:
Accredited with QCTO
Compliant with Safety, Health, Environmental, Risk and Quality (SHERQ) requirements
5.4 Critical Topics to be Assessed Externally for the Knowledge Module
None
5.5 Exemptions
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6. 331303001-KM-06, Commercial Law, L04, Cr6
6.1 Purpose of the Knowledge Modules
The main focus of the learning in this knowledge module is create an understanding of the general principles
of the law of contract and the Consumer Protection Act and the impact thereof on taxation and the general
principles of the Companies Act.
The learning will enable learners to demonstrate an understanding of:
KM-06-KT01: Consumer Protection Act (30%)
KM-06-KT02: Companies Act (35%)
KM-06-KT03: Law of Contracts (35%)
6.2 Guidelines for Topics
6.2.1. KM-06-KT01: Consumer Protection Act (30%)
Topic elements to be covered include:
KT0101 General principles underlying Consumer Protection Act
Internal Assessment Criteria and Weight
IAC0101 Principles in the Consumer Protection Act affecting taxation can be described and applied
to a set of facts.
(Weight 30%)
6.2.2. KM-06-KT02: Companies Act (35%)
Topic elements to be covered include:
KT0201 General principles underlying the Companies Act regarding registration principles of
different type of entities
Internal Assessment Criteria and Weight
IAC0201 Registration principles can be explained and applied to a case study
(Weight 35%)
6.2.3. KM-06-KT03: Law of Contracts (35%)
Topic elements to be covered include:
KT0301 General principles underlying law of contract
Internal Assessment Criteria and Weight
IAC0301 Different commercial law principles relevant to/affecting taxation can be explained and
applied to a case study
331303001 - Tax Technician Page 36 of 104
(Weight 35%)
6.3 Provider Accreditation Requirements for the Knowledge Module
Physical Requirements:
Learning resources approved by the Assessment Quality Partner
Assessment documentation, instruments and standards approved by the Assessment Quality
Partner
Equipped learning facilitation venue, meeting health and safety standards
Access for people with disabilities
Has Access to:
• Structured examples and scenarios
• Learner support resources
• Reference resources such as internet, required literature and research facilities
• Assessment instruments
• Reflective learning exercises
Human Resource Requirements:
Facilitators of learning approved by the Assessment Quality Partner
Assessors approved by the Assessment Quality Partner
The capacity to conduct internal quality assurance by employed staff or contracted experts that meet
the following requirements:
Facilitators acted in field of expertise for at least 3 years
Assessors have qualification in assessment practices
Internal assessors can be the same person as the facilitator
Legal Requirements:
Accredited with QCTO
Compliant with Safety, Health, Environmental, Risk and Quality (SHERQ) requirements
6.4 Critical Topics to be Assessed Externally for the Knowledge Module
None
6.5 Exemptions
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7. 331303001-KM-07, Financial Accounting, L06, Cr20
7.1 Purpose of the Knowledge Modules
The main focus of the learning in this knowledge module is create an understanding of the principles
underlying financial statements and the role and impact of accounting and other financial reports on tax
compliance.
The learning will enable learners to demonstrate an understanding of:
KM-07-KT01: Reconciliation (35%)
KM-07-KT02: Analysis of Financials (35%)
KM-07-KT03: Financial Statements (30%)
7.2 Guidelines for Topics
7.2.1. KM-07-KT01: Reconciliation (35%)
Topic elements to be covered include:
KT0101 Basic principles of reconciliation methods between accounting and taxation principles
Internal Assessment Criteria and Weight
IAC0101 Compare and reconcile the accounting profit before taxation figure with the taxable profit
figure for Income Tax purpose
IAC0102 Compare and reconcile the revenue figure as per financial statements and revenue for VAT
purposes
(Weight 35%)
7.2.2. KM-07-KT02: Analysis of Financials (35%)
Topic elements to be covered include:
KT0201 Ratios and industry norms and the analysis and interpretation of financial statements
Internal Assessment Criteria and Weight
IAC0201 Financial reports (including Financial statements, management accounts and minutes of
directors/audit meetings etc) are analysed and relevant ratios are interpreted, risks identified and
appropriate courses of action recommended
(Weight 35%)
7.2.3. KM-07-KT03: Financial Statements (30%)
Topic elements to be covered include:
KT0301 Financial statements: Sole trader
KT0302 Financial statements: Partnership
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KT0303 Financial statements: Closed Corporations
KT0304 Financial statements: Companies
KT0305 Statement of Cash Flow
KT0306 Adjustments from bookkeeping to final Trial Balance
Internal Assessment Criteria and Weight
IAC0301 Financial reports (including financial statements, management accounts, and minutes of
directors/audit meetings etc) are analysed and relevant ratios are interpreted, risks identified and
appropriate course of action recommended.
IAC0302 Financial statements are evaluated to establish reasonableness of assessed taxes
IAC0303 Demonstrate an understanding of accounts which form the basis for tax computations
(Weight 30%)
7.3 Provider Accreditation Requirements for the Knowledge Module
Physical Requirements:
Learning resources approved by the Assessment Quality Partner
Assessment documentation, instruments and standards approved by the Assessment Quality
Partner
Equipped learning facilitation venue, meeting health and safety standards
Access for people with disabilities
Has Access to:
• Structured examples and scenarios
• Learner support resources
• Reference resources such as internet, required literature and research facilities
• Assessment instruments
• Reflective learning exercises
Human Resource Requirements:
Human Resource Requirements:
Facilitators of learning approved by the Assessment Quality Partner
Assessors approved by the Assessment Quality Partner
The capacity to conduct internal quality assurance by employed staff or contracted experts that meet
the following requirements:
Facilitators acted in field of expertise for at least 3 years
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Assessors have qualification in assessment practices
Internal assessors can be the same person as the facilitator
Legal Requirements:
Accredited with QCTO
Compliant with Safety, Health, Environmental, Risk and Quality (SHERQ) requirements
7.4 Critical Topics to be Assessed Externally for the Knowledge Module
None
7.5 Exemptions
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8. 331303001-KM-08, Basic Principles of Cost and Management Accounting, L04, Cr10
8.1 Purpose of the Knowledge Modules
The main focus of the learning in this knowledge module is create an understanding of the principles
underlying cost and management accounting and the impact thereof on tax compliance
The learning will enable learners to demonstrate an understanding of:
KM-08-KT01: Cost Elements (50%)
KM-08-KT02: Manufacturing Accounts (50%)
8.2 Guidelines for Topics
8.2.1. KM-08-KT01: Cost Elements (50%)
Topic elements to be covered include:
KT0101 Identification of costs (material, labour and expenses) and the sources of information about
these costs
Internal Assessment Criteria and Weight
IAC0101 Different cost element principles of Cost Management Accounting relevant to/affecting
taxation can be explained and applied to a case study.
(Weight 50%)
8.2.2. KM-08-KT02: Manufacturing Accounts (50%)
Topic elements to be covered include:
KT0201 Standard, marginal and absorption costing in terms of cost recording, cost reporting and
cost behaviour
Internal Assessment Criteria and Weight
IAC0201 Prepare Manufacturing Accounts and explain the principles relevant to/affecting taxation in
a case study
IAC0202 Variance analysis in labour, material and overhead costing is compiled
(Weight 50%)
8.3 Provider Accreditation Requirements for the Knowledge Module
Physical Requirements:
Learning resources approved by the Assessment Quality Partner
Assessment documentation, instruments and standards approved by the Assessment Quality
Partner
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Equipped learning facilitation venue, meeting health and safety standards
Access for people with disabilities
Has Access to:
• Structured examples and scenarios
• Learner support resources
• Reference resources such as internet, required literature and research facilities
• Assessment instruments
• Reflective learning exercises
Human Resource Requirements:
Facilitators of learning approved by the Assessment Quality Partner
Assessors approved by the Assessment Quality Partner
The capacity to conduct internal quality assurance by employed staff or contracted experts that meet
the following requirements:
Facilitators acted in field of expertise for at least 3 years
Assessors have qualification in assessment practices
Internal assessors can be the same person as the facilitator
Legal Requirements:
Accredited with QCTO
Compliant with Safety, Health, Environmental, Risk and Quality (SHERQ) requirements
8.4 Critical Topics to be Assessed Externally for the Knowledge Module
None
8.5 Exemptions
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9. 331303001-KM-09, Management of Business, L05, Cr10
9.1 Purpose of the Knowledge Modules
The main focus of the learning in this knowledge module is provide the learner with necessary understanding
of principles underpinning business management.
The learning will enable learners to demonstrate an understanding of:
KM-09-KT01: Business Communication (25%)
KM-09-KT02: Soft Skills (25%)
KM-09-KT04: Business Calculation (25%)
KM-09-KT03: Interpersonal Skills (25%)
9.2 Guidelines for Topics
9.2.1. KM-09-KT01: Business Communication (25%)
Topic elements to be covered include:
KT0101 Principles of effective communication
KT0102 Interpersonal communication
KT0103 Intrapersonal communication
KT0104 The role of listening and perception
Internal Assessment Criteria and Weight
IAC0101 Presentations can be done by using the correct body language, voice tone and multimedia
devices
IAC0102 The professional communication skills required in a tax environment are explained
(Weight 25%)
9.2.2. KM-09-KT02: Soft Skills (25%)
Topic elements to be covered include:
KT0201 The professional communication skills required in a tax environment are explained
Internal Assessment Criteria and Weight
IAC0201 Different forms of writing can be composed in the correct format and tone
(Weight 25%)
9.2.3. KM-09-KT04: Business Calculation (25%)
Topic elements to be covered include:
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KT0401 Computer literacy
Internal Assessment Criteria and Weight
IAC0401 Basic computer skills in Microsoft Office can be applied
(Weight 25%)
9.2.4. KM-09-KT03: Interpersonal Skills (25%)
Topic elements to be covered include:
KT0301 Emotional intelligence
KT0302 Dealing with conflict
KT0303 Understanding thinking preferences
Internal Assessment Criteria and Weight
IAC0301 Interpersonal skills required in a tax environment are explained
(Weight 25%)
9.3 Provider Accreditation Requirements for the Knowledge Module
Physical Requirements:
Learning resources approved by the Assessment Quality Partner
Assessment documentation, instruments and standards approved by the Assessment Quality
Partner
Equipped learning facilitation venue, meeting health and safety standards
Access for people with disabilities
Has Access to:
• Structured examples and scenarios
• Learner support resources
• Reference resources such as internet, required literature and research facilities
• Assessment instruments
• Reflective learning exercises
Human Resource Requirements:
Facilitators of learning approved by the Assessment Quality Partner
Assessors approved by the Assessment Quality Partner
The capacity to conduct internal quality assurance by employed staff or contracted experts that meet
the following requirements:
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Facilitators acted in field of expertise for at least 3 years
Assessors have qualification in assessment practices
Internal assessors can be the same person as the facilitator
Legal Requirements:
Accredited with QCTO
Compliant with Safety, Health, Environmental, Risk and Quality (SHERQ) requirements
9.4 Critical Topics to be Assessed Externally for the Knowledge Module
None
9.5 Exemptions
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10. 331303001-KM-10, Ethics and Risks, L05, Cr8
10.1 Purpose of the Knowledge Modules
The main focus of the learning in this knowledge module is provide an understanding of the principles
underpinning ethical conduct and executing fiduciary and administration responsibilities
The learning will enable learners to demonstrate an understanding of:
KM-10-KT01: Professional Ethics (50%)
KM-10-KT02: Tax Risk (50%)
10.2 Guidelines for Topics
10.2.1. KM-10-KT01: Professional Ethics (50%)
Topic elements to be covered include:
KT0101 The principles of generally accepted ethical behaviour in the tax environment
KT0102 Potential ehtical dilemmas in the tax environment
Internal Assessment Criteria and Weight
IAC0101 Different ethical theories and a professional body's code of ethics can be explained and
applied to a set of facts
(Weight 50%)
10.2.2. KM-10-KT02: Tax Risk (50%)
Topic elements to be covered include:
KT0201 Identifying tax risks for the mentioned taxpayers
Internal Assessment Criteria and Weight
IAC0201 Tax risks relating to different industries and organisations can be identified and explained
IAC0202 Tax risk terminology and different tax risk management approaches can be explained
IAC0203 Tax risks impacting the different tax liabilities of an enterprise are identified and appropirate
actions are proposed
(Weight 50%)
10.3 Provider Accreditation Requirements for the Knowledge Module
Physical Requirements:
Learning resources approved by the Assessment Quality Partner
Assessment documentation, instruments and standards approved by the Assessment Quality
Partner
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Equipped learning facilitation venue, meeting health and safety standards
Access for people with disabilities
Has Access to:
• Structured examples and scenarios
• Learner support resources
• Reference resources such as internet, required literature and research facilities
• Assessment instruments
• Reflective learning exercises
Human Resource Requirements:
Facilitators of learning approved by the Assessment Quality Partner
Assessors approved by the Assessment Quality Partner
The capacity to conduct internal quality assurance by employed staff or contracted experts that meet
the following requirements:
Facilitators acted in field of expertise for at least 3 years
Assessors have qualification in assessment practices
Internal assessors can be the same person as the facilitator
Legal Requirements:
Accredited with QCTO
Compliant with Safety, Health, Environmental, Risk and Quality (SHERQ) requirements
10.4 Critical Topics to be Assessed Externally for the Knowledge Module
None
10.5 Exemptions
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SECTION 3B: PRACTICAL SKILL MODULE SPECIFICATIONS
List of Practical Skill Module Specifications
331303001-PM-01, Complete registration documents or register taxpayer online, L05, Cr14
331303001-PM-02, Drafting, checking and classifying tax records and source documents, L05, Cr14
331303001-PM-03, Compute tax liability using relevant legal, accounting and tax principles, L06,
Cr40
331303001-PM-04, Submitting tax returns, L05, Cr10
331303001-PM-05, Producing tax packs for audit and review functions, L06, Cr14
331303001-PM-06, Analysing assessments, L06, Cr10
331303001-PM-07, Initiating, consulting and managing the ADR process, L05, Cr8
331303001-PM-08, Maintain ethical, fiduciary and administration responsibilities related to a tax
technician, L05, Cr8
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1. 331303001-PM-01, Complete registration documents or register taxpayer online, L05, Cr14
1.1 Purpose of the Practical Skill Modules
The focus of the learning in this module is on providing the learner an opportunity to complete manual and
electronic registrations
The learner will be required to:
PM-01-PS01: Consult with taxpayers
PM-01-PS02: Identify tax types applicable to the taxpayer
PM-01-PS03: Register taxpayer manually
PM-01-PS04: Register taxpayer on e-filing
1.2 Guidelines for Practical Skills
1.2.1. PM-01-PS01: Consult with taxpayers
Scope of Practical Skill
Given various scenarios of typical taxpayers the learner must be able to:
PA0102 Define taxpayer's unique profile
PA0103 Explain rationale for registration as taxpayer
PA0104 Identify the tax entity and the timing when the tax registration should be effected
PA0101 Follow-up on registration status
Applied Knowledge
AK0101 SARS registration protocols
Internal Assessment Criteria
IAC0101 Face documents required for the tax registration process are sourced, tax registration
forms are correctly completed and problems regarding the registration process are rectified.
1.2.2. PM-01-PS02: Identify tax types applicable to the taxpayer
Scope of Practical Skill
Given various scenarios of typical taxpayers the learner must be able to:
PA0202 Establish all streams of income (revenue and capital nature) of the taxpayer
PA0203 Link the income profile and trading activities of the taxpayer with the types of taxes to be
registered for and select the most appropriate type of tax to register the person for
PA0201 Obtain relevant documentation for registration from the taxpayer
Applied Knowledge
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AK0201 SARS registration protocols
Internal Assessment Criteria
IAC0201 Compile minutes of a consultation meeting that reflects the taxpayers' income, trading
activities and type of tax person needs to register for and rationale for the decisions.
IAC0202 Documentation obtained is complete and applicable to the type of tax registration that
needs to be done
1.2.3. PM-01-PS03: Register taxpayer manually
Scope of Practical Skill
Given various scenarios of typical taxpayers the learner must be able to:
PA0301 Obtain a letter of engagement from the taxpayer
PA0302 Obtain correct registration form for the specific tax type
PA0303 Complete the tax registration forms and required supporting documents
PA0304 Submit completed registration forms and check the proof of submission and registration are
correct
Applied Knowledge
AK0301 SARS registration protocols
Internal Assessment Criteria
IAC0301 Applicable registration forms were completed as per the SARS regulations
IAC0302 Checklist with all requirements for registration of taxpayer is compiled and criteria for steps
in checklist reflects the SARS regulations
1.2.4. PM-01-PS04: Register taxpayer on e-filing
Scope of Practical Skill
Given various scenarios of typical taxpayers the learner must be able to:
PA0401 Obtain a letter of engagement from the taxpayer
PA0402 Register taxpayer on SARS online system
PA0403 Access easy file system and retrieve information
PA0404 Complete, file and submit tax registration
PA0405 Respond to error messages on the SARS system
PA0406 Track submissions for completed status of registrations
Applied Knowledge
AK0401 SARS registration protocols
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Internal Assessment Criteria
IAC0401 Retrieve specific information from easy-file
IAC0402 Submit e-file registration without errors
1.3 Provider Accreditation Requirements for the Practical Skill Module
Physical Requirements:
Learning resources approved by the Assessment Quality Partner
Assessment documentation, instruments and standards approved by the Assessment Quality
Partner
Equipped learning facilitation venue, meeting health and safety standards
Access for people with disabilities
Has Access to:
• Structured examples and scenarios
• Learner support resources
• Reference resources such as internet, required literature and research facilities
• Assessment instruments
• Reflective learning exercises
Human Resource Requirements:
Facilitators of learning approved by the Assessment Quality Partner
Assessors approved by the Assessment Quality Partner
The capacity to conduct internal quality assurance by employed staff or contracted experts that meet
the following requirements:
Facilitators acted in field of expertise for at least 3 years
Assessors have qualification in assessment practices
Internal assessors can be the same person as the facilitator
Legal Requirements:
Accredited with QCTO
Compliant with Safety, Health, Environmental, Risk and Quality (SHERQ) requirements
1.4 Critical Topics to be Assessed Externally for the Practical Skill Module
None
1.5 Exemptions
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2. 331303001-PM-02, Drafting, checking and classifying tax records and source documents,
L05, Cr14
2.1 Purpose of the Practical Skill Modules
The focus of the learning in this module is on providing the learner an opportunity to draft, check and classify
tax records and source documents.
The learner will be required to:
PM-02-PS01: Consult with client or representative to identify, sort and confirm source documents
according to income, expenditure and provisions
PM-02-PS02: Compile basic financial statements
2.2 Guidelines for Practical Skills
2.2.1. PM-02-PS01: Consult with client or representative to identify, sort and confirm source
documents according to income, expenditure and provisions
Scope of Practical Skill
Given a set of source documents the learner must be able to:
PA0101 Relate source documents to the tax types registered for the taxpayer
PA0102 Relate all documents to correct tax period/year
PA0103 Analyse previous years' tax return to establish tax activities base of previous year
PA0104 Probe all submitted documents to obtain complete set of records, identify missing sets of
records, banking details, receipt books.
PA0105 Summarise all submitted documents in a confirmation letter declaring all records have been
submitted
PA0106 Scrutinise source documents for validity as required by SARS regulations
PA0107 Systematically sort and file source documents
PA0108 Create a working paper file that cross references and indexes source documents to
summary sheets
Applied Knowledge
AK0101 Tax Administration and accounting principles
Internal Assessment Criteria
IAC0101 Documents submitted are relevant to the specific taxpayer submission being prepared
IAC0102 Invalid documents are identified and referenced against applicable SARS requirements
IAC0103 A logical trail exists between working papers and source documents
2.2.2. PM-02-PS02: Compile basic financial statements
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Scope of Practical Skill
Given a set of source documents the learner must be able to:
PA0202 Understand the accounting methods used to record assets, liabilities, income, expenses
and capital
PA0201 Understand the need for and the process involved in the preparation of final accounts
Applied Knowledge
AK0201 Basic accounting priniciples
Internal Assessment Criteria
IAC0201 Explain the differences between capital and revenue expenditure
IAC0202 Describe how the acquisition of fixed assets can be funded
IAC0203 Explain the accounting treatment for recording the acquisition and disposal of fixed assets
and the need for and methods of providing for depreciation on them
IAC0204 Describe the contents and use of the fixed asset register
IAC0205 Explain the accounting treatment for accruals and prepayments to expenses and revenue
IAC0206 Explain the reasons for and method of accounting for bad and doubtful debts
IAC0207 Identify reasons for closing off accounts and producing a trial balance
IAC0208 Explain the process and limitations of preparing a set of final accounts from a trial balance
IAC0209 Describe the methods of constructing accounts from incomplete records
IAC0210 Provide reasons for imbalances resulting from incorrect double entries
IAC0211 Provide reasons for and give examples of incomplete records arising from insufficient data
and inconsistencies within the data provided
2.3 Provider Accreditation Requirements for the Practical Skill Module
Physical Requirements:
Learning resources approved by the Assessment Quality Partner
Assessment documentation, instruments and standards approved by the Assessment Quality
Partner
Equipped learning facilitation venue, meeting health and safety standards
Access for people with disabilities
Has Access to:
• Structured examples and scenarios
• Learner support resources
331303001 - Tax Technician Page 53 of 104
• Reference resources such as internet, required literature and research facilities
• Assessment instruments
• Reflective learning exercises
Human Resource Requirements:
Facilitators of learning approved by the Assessment Quality Partner
Assessors approved by the Assessment Quality Partner
The capacity to conduct internal quality assurance by employed staff or contracted experts that meet
the following requirements:
Facilitators acted in field of expertise for at least 3 years
Assessors have qualification in assessment practices
Internal assessors can be the same person as the facilitator
Legal Requirements:
Accredited with QCTO
Compliant with Safety, Health, Environmental, Risk and Quality (SHERQ) requirements
2.4 Critical Topics to be Assessed Externally for the Practical Skill Module
None
2.5 Exemptions
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3. 331303001-PM-03, Compute tax liability using relevant legal, accounting and tax
principles, L06, Cr40
3.1 Purpose of the Practical Skill Modules
The focus of the learning in this module is on providing the learner an opportunity to compute tax liability
using relevant legal, accounting and tax principles
The learner will be required to:
PM-03-PS01: Identify and capture inputs and outputs for a VAT-vendor, based on VAT-vendors
registration profile, supporting documentation, case law, rulings and pronouncements
PM-03-PS02: Capture income, expenses and provisions for an individual taxpayer
PM-03-PS03: Identify and capture payroll taxes
PM-03-PS04: Capture income, expenses and provisions for trusts
PM-03-PS05: Capture income, expenses and provisions for an incorporated entity
PM-03-PS06: Capture income, expenses and provisions for partnerships
3.2 Guidelines for Practical Skills
3.2.1. PM-03-PS01: Identify and capture inputs and outputs for a VAT-vendor, based on VAT-vendors
registration profile, supporting documentation, case law, rulings and pronouncements
Scope of Practical Skill
Given VAT-vendors registration profile, supporting documentation, case law, rulings and pronouncements
the learner must be able to:
PA0101 Identify output VAT
PA0102 Identify input VAT
PA0103 Distinguish Zero-rated and exempt supplies
PA0104 Compute VAT payable / receivable
Applied Knowledge
AK0101 VAT Act
AK0102 VAT 201 principles
AK0103 Case law, rulings, pronouncements
Internal Assessment Criteria
IAC0101 Output/input VAT, zero-rated and exempt supplies were identified according to regulations
IAC0102 Case law, rulings and pronouncements were applied in the determination of tax liability
IAC0103 The tax liability has been calculated correctly given a case study scenario
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3.2.2. PM-03-PS02: Capture income, expenses and provisions for an individual taxpayer
Scope of Practical Skill
Given an individual taxpayer registration profile, supporting documentation, case law, rulings and
pronouncements the learner must be able to:
PA0201 Establish gross income
PA0202 Establish deductable expenses (general deductions and special allowances)
PA0203 Establish exempt income
PA0204 Establish other provisions
PA0205 Establish existence of major assets disposals
PA0206 Establish any lump sum receipts and or accruals
PA0207 Distinguish between capital and revenue income
PA0208 Scrutinise working paper to establish any income not reflected
PA0209 Identify rebates applicable
PA0210 Manually calculate the taxable income
PA0211 Select appropriate tax rate from tables
PA0212 Compute tax liability
PA0213 Complete the other sections of the IT12
PA0214 Identify CGT implications
Applied Knowledge
AK0201 Income Tax Act
AK0202 Principles of tax
AK0203 Rebates principles
AK0204 PAYE
AK0205 IT 12 principles
AK0206 Provisional Tax
AK0207 Tax types
AK0208 Case law, rulings, pronouncements
AK0209 Rules pertaining to ring-fencing of losses
Internal Assessment Criteria
IAC0201 Expenses, income and provisions were identified according to regulations
IAC0202 Case law, rulings, pronouncements were applied in the determination of tax liability
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IAC0203 The tax liability has been calculated correctly given a case study scenario
3.2.3. PM-03-PS03: Identify and capture payroll taxes
Scope of Practical Skill
Given employees registration profile, supporting documentation, case law, rulings and pronouncements the
learner must be able to:
PA0301 Identify the obligations of the employer
PA0302 Interpretation of wording in contracts of employment
PA0303 Identify the structure of fringe benefits
PA0304 Identification of independent contractors and personal service providers relationships
PA0305 Compute the PAYE liability
PA0306 Compute other employment-related taxes for example UIF & SDL
Applied Knowledge
AK0301 Income Tax Act & 4th & 7th Schedule
AK0302 Principles of tax
AK0303 Rebates principles
AK0304 PAYE
AK0305 VAT 201 and 501 principles
AK0306 Provisional Tax
AK0307 Tax types
AK0308 Case law, rulings, pronouncements
Internal Assessment Criteria
IAC0301 The legislative framework governing employment related tax consequences are explained
IAC0302 Case law, rulings and pronouncements were applied in the determination of tax liability
IAC0303 The tax liability has been calculated correctly given a test case study scenario
3.2.4. PM-03-PS04: Capture income, expenses and provisions for trusts
Scope of Practical Skill
Given trust registration profile, supporting documentation, case law, rulings and pronouncements the learner
must be able to:
PA0401 Establish gross income
PA0402 Establish deductable expenses (general deductions and special allowances)
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PA0403 Establish exempt income
PA0404 Establish other provisions
PA0405 Establish existence of major assets disposals
PA0406 Establish any lump sum receipts and or accruals
PA0407 Distinguish between capital and revenue income
PA0408 Scrutinise working paper to establish any income not reflected
Applied Knowledge
AK0401 Income Tax Act
AK0402 Principles of tax
AK0403 Rebates principles
AK0404 PAYE
AK0405 Case law, rulings, pronouncements
Internal Assessment Criteria
IAC0401 Expenses, income and provisions were identified according to regulations
IAC0402 Case law, rulings and pronouncements were applied in the determination of tax liability
IAC0403 The tax liability has been calculated correctly given a case study scenario
3.2.5. PM-03-PS05: Capture income, expenses and provisions for an incorporated entity
Scope of Practical Skill
Given company registration profile, supporting documentation, case law, rulings and pronouncements the
learner must be able to:
PA0501 Establish gross income
PA0502 Establish deductable expenses (general deductions and special allowances)
PA0503 Establish exempt income
PA0504 Establish other provisions
PA0505 Establish existence of major assets disposals
PA0506 Distinguish between capital and revenue income
PA0507 Scrutinise working paper to establish any income not reflected
PA0508 Identify different sources of income
PA0509 Compute tax laibility
PA0510 Identify CGT implications
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PA0511 Compute dividends tax
PA0512 Complete the other sections of the ITR14
Applied Knowledge
AK0501 Income Tax Act
AK0502 Principles of tax
AK0503 Rebates principles
AK0504 PAYE
AK0505 ITR14 principles
AK0506 Provisional Tax
AK0507 Tax types
AK0508 Case law, rulings, pronouncements
Internal Assessment Criteria
IAC0501 Expenses, income and provisions were identified according to regulations
IAC0502 Case law, rulings and pronouncements were applied in the determination of tax liability
IAC0503 The tax liability has been calculated correctly given a case study scenario
3.2.6. PM-03-PS06: Capture income, expenses and provisions for partnerships
Scope of Practical Skill
Given partnerships registration profile, supporting documentation, case law, rulings and pronouncements the
learner must be able to:
PA0601 Establish gross income
PA0602 Establish deductable expenses (general deductions and special allowances)
PA0603 Establish exempt income
PA0604 Establish other provisions
PA0605 Establish existence of major assets disposals
PA0606 Establish any lump sum receipts and or accruals
PA0607 Distinguish between capital and revenue income
PA0608 Scrutinise working paper to establish any income not reflected
Applied Knowledge
AK0601 Income Tax Act
AK0602 Principles of tax
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AK0603 Rebates principles
AK0604 PAYE
AK0605 IT12 principles
AK0606 Provisional Tax
AK0607 Tax types
AK0608 Case law, rulings, pronouncements
Internal Assessment Criteria
IAC0601 Expenses, income and provisions were identified according to regulations
IAC0602 Case law, rulings and pronouncements were applied in the determination of tax liability
IAC0603 The tax liability has been calculated correctly given a case study scenario
3.3 Provider Accreditation Requirements for the Practical Skill Module
Physical Requirements:
Learning resources approved by the Assessment Quality Partner
Assessment documentation, instruments and standards approved by the Assessment Quality
Partner
Equipped learning facilitation venue, meeting health and safety standards
Access for people with disabilities
Has Access to:
• Structured examples and scenarios
• Learner support resources
• Reference resources such as internet, required literature and research facilities
• Assessment instruments
• Reflective learning exercises
Human Resource Requirements:
Facilitators of learning approved by the Assessment Quality Partner
Assessors approved by the Assessment Quality Partner
The capacity to conduct internal quality assurance by employed staff or contracted experts that meet
the following requirements:
Facilitators acted in field of expertise for at least 3 years
Assessors have qualification in assessment practices
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Internal assessors can be the same person as the facilitator
Legal Requirements:
Accredited with QCTO
Compliant with Safety, Health, Environmental, Risk and Quality (SHERQ) requirements
3.4 Critical Topics to be Assessed Externally for the Practical Skill Module
None
3.5 Exemptions
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4. 331303001-PM-04, Submitting tax returns, L05, Cr10
4.1 Purpose of the Practical Skill Modules
The focus of the learning in this module is on providing the learner an opportunity to submit tax returns
The learner will be required to:
PM-04-PS01: Consult with taxpayers
PM-04-PS02: Submit tax return manually
PM-04-PS03: Submit return on e-filing
4.2 Guidelines for Practical Skills
4.2.1. PM-04-PS01: Consult with taxpayers
Scope of Practical Skill
Given various scenarios of typical taxpayers the learner must be able to:
PA0101 Explain rationale for tax return and estimation
PA0102 Confirm all streams of income (revenue and capital nature) of the tax person
Applied Knowledge
AK0101 SARS tax submissions protocols
AK0102 Income Tax Act
AK0103 VAT Act
Internal Assessment Criteria
IAC0101 Define the taxpayers estimated liability and explain regulations informing the assessment
IAC0102 Draft letter of acceptance and report on submission
4.2.2. PM-04-PS02: Submit tax return manually
Scope of Practical Skill
Given various scenarios of typical taxpayers the learner must be able to:
PA0201 Determine deadline for submission and schedule tax return completion accordingly
PA0202 Compile submission pack, ensuring correct version of all supporting documents is
accompanying the return.
PA0203 Check all submitted documents with SARS official and obtain acknowledgement of receipt
PA0204 File a copy of all returns for own records, with acknowledgement of receipt
Applied Knowledge
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AK0201 SARS tax submissions protocols
Internal Assessment Criteria
IAC0201 Return pack of documents is complete
4.2.3. PM-04-PS03: Submit return on e-filing
Scope of Practical Skill
Given various scenarios of typical taxpayers the learner must be able to:
PA0301 Logon, complete and file the return on the e-filing system
PA0302 Print and file provisional assessment
PA0303 Effect payment on e-filing system
PA0304 Check for notices on e-filing and relate to specific taxpayer and take required action
Applied Knowledge
AK0301 SARS tax submissions protocols
Internal Assessment Criteria
IAC0301 Logged in and submitted returns
IAC0302 Successfully make payments on e-filing
IAC0303 Relate e-filing notices to specific taxpayer and take appropriate action
4.3 Provider Accreditation Requirements for the Practical Skill Module
Physical Requirements:
Learning resources approved by the Assessment Quality Partner
Assessment documentation, instruments and standards approved by the Assessment Quality
Partner
Equipped learning facilitation venue, meeting health and safety standards
Access for people with disabilities
Has Access to:
• Structured examples and scenarios
• Learner support resources
• Reference resources such as internet, required literature and research facilities
• Assessment instruments
• Reflective learning exercises
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Human Resource Requirements:
Facilitators of learning approved by the Assessment Quality Partner
Assessors approved by the Assessment Quality Partner
The capacity to conduct internal quality assurance by employed staff or contracted experts that meet
the following requirements:
Facilitators acted in field of expertise for at least 3 years
Assessors have qualification in assessment practices
Internal assessors can be the same person as the facilitator
Legal Requirements:
Accredited with QCTO
Compliant with Safety, Health, Environmental, Risk and Quality (SHERQ) requirements
4.4 Critical Topics to be Assessed Externally for the Practical Skill Module
None
4.5 Exemptions
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5. 331303001-PM-05, Producing tax packs for audit and review functions, L06, Cr14
5.1 Purpose of the Practical Skill Modules
The focus of the learning in this module is on providing the learner an opportunity to produce tax packs for
audit and review functions
The learner will be required to:
PM-05-PS01: Compile tax pack for audit purposes
PM-05-PS02: Compile tax pack for tax review
PM-05-PS03: Define the business profile of a taxpayer
5.2 Guidelines for Practical Skills
5.2.1. PM-05-PS01: Compile tax pack for audit purposes
Scope of Practical Skill
Given files of various tax types the learner must be able to:
PA0101 Establish audit requirements
PA0102 Compile various tax files relevant to audit
PA0103 List documentation that could be requested from taxpayer
Applied Knowledge
AK0101 Accounting, Audit & Tax Principles
Internal Assessment Criteria
IAC0101 Records compiled in tax pack are relevant to the audit being done
5.2.2. PM-05-PS02: Compile tax pack for tax review
Scope of Practical Skill
Given files of various tax types the learner must be able to:
PA0201 Establish review requirements
PA0202 Perform review functions relevant to various tax types
PA0203 List documentation that could be requested from taxpayer
PA0204 Review according to industry norms applicable to specific entity
Applied Knowledge
AK0201 Accounting , Audit & Tax Principles
Internal Assessment Criteria
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IAC0201 Records compiled in tax pack are relevant to the review being done
IAC0202 Typical documentation required from taxpayer for review is listed and defined
IAC0203 Items to be reviewed are identified, appropriate review methodology is selected and
executed
5.2.3. PM-05-PS03: Define the business profile of a taxpayer
Scope of Practical Skill
Given scenario where the tax technician has to prepare a tax pack for a taxpayer that is not his or her client,
types of tax applicable to a taxpayer, income, deductions and provisions the learner must be able to:
PA0301 Consult with a client to clarify the client's business environment
PA0302 Interpret working file of client prepared for tax purposes and identify documents pertaining
to the audit or review being conducted
Applied Knowledge
AK0301 Knowledge of the business
Internal Assessment Criteria
IAC0301 Compile minutes of the client interview that reflects the client's business profile, focus of
the audit or review being conducted and type of documents that needs to be sourced.
5.3 Provider Accreditation Requirements for the Practical Skill Module
Physical Requirements:
Learning resources approved by the Assessment Quality Partner
Assessment documentation, instruments and standards approved by the Assessment Quality
Partner
Equipped learning facilitation venue, meeting health and safety standards
Access for people with disabilities
Has Access to:
• Structured examples and scenarios
• Learner support resources
• Reference resources such as internet, required literature and research facilities
• Assessment instruments
• Reflective learning exercises
Human Resource Requirements:
Facilitators of learning approved by the Assessment Quality Partner
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Assessors approved by the Assessment Quality Partner
The capacity to conduct internal quality assurance by employed staff or contracted experts that meet
the following requirements:
Facilitators acted in field of expertise for at least 3 years
Assessors have qualification in assessment practices
Internal assessors can be the same person as the facilitator
Legal Requirements:
Accredited with QCTO
Compliant with Safety, Health, Environmental, Risk and Quality (SHERQ) requirements
5.4 Critical Topics to be Assessed Externally for the Practical Skill Module
None
5.5 Exemptions
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6. 331303001-PM-06, Analysing assessments, L06, Cr10
6.1 Purpose of the Practical Skill Modules
The focus of the learning in this module is on providing the learner an opportunity to analyse assessments
The learner will be required to:
PM-06-PS01: Interpret assessments
6.2 Guidelines for Practical Skills
6.2.1. PM-06-PS01: Interpret assessments
Scope of Practical Skill
Given assessment case studies the learner must be able to:
PA0101 Confirm compliance with tax requirements for lodgements and returns
PA0102 Compare and reconcile the tax return and tax calculation to the assessment
PA0103 Identify any discrepencies, including interest and penalties
PA0104 Consult with taxpayer on most appropriate cause of action
PA0105 Minute consultation with taxpayer, reflecting decisions taken by taxpayer and reasons for
decision
Applied Knowledge
AK0101 State and federal government taxes and charges
AK0102 Options, methods and benefits and deprecation
AK0103 Ethical considerations for handling returns
AK0104 Reporting requirements
AK0105 Acceptable practices required to obtain deductions under relevant tax legislation
Internal Assessment Criteria
IAC0101 A reconciliation is drafted that compares the tax return and tax calculation
IAC0102 Discrepencies in terms of financial and tax interpretation, including interest and penalties
are articulated and relevant legal reference are cited
IAC0103 Action which is appropirate to discrepencies is identified and recommended
IAC0104 Minutes of consultation with taxpayer, reflects decisions taken by taxpayer and reasons for
decision
6.3 Provider Accreditation Requirements for the Practical Skill Module
Physical Requirements:
331303001 - Tax Technician Page 68 of 104
Learning resources approved by the Assessment Quality Partner
Assessment documentation, instruments and standards approved by the Assessment Quality
Partner
Equipped learning facilitation venue, meeting health and safety standards
Access for people with disabilities
Has Access to:
• Structured examples and scenarios
• Learner support resources
• Reference resources such as internet, required literature and research facilities
• Assessment instruments
• Reflective learning exercises
Human Resource Requirements:
Facilitators of learning approved by the Assessment Quality Partner
Assessors approved by the Assessment Quality Partner
The capacity to conduct internal quality assurance by employed staff or contracted experts that meet
the following requirements:
Facilitators acted in field of expertise for at least 3 years
Assessors have qualification in assessment practices
Internal assessors can be the same person as the facilitator
Legal Requirements:
Accredited with QCTO
Compliant with Safety, Health, Environmental, Risk and Quality (SHERQ) requirements
6.4 Critical Topics to be Assessed Externally for the Practical Skill Module
None
6.5 Exemptions
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7. 331303001-PM-07, Initiating, consulting and managing the ADR process, L05, Cr8
7.1 Purpose of the Practical Skill Modules
The focus of the learning in this module is on providing the learner an opportunity to initiate, consult and
manage the ADR process
The learner will be required to:
PM-07-PS01: Initiate the ADR process
7.2 Guidelines for Practical Skills
7.2.1. PM-07-PS01: Initiate the ADR process
Scope of Practical Skill
Given case studies the learner must be able to:
PA0101 Identify and articulate aspects of a dispute
PA0102 Complete ADR 1 / NOO form
PA0103 Compile motivation for ADR report with supporting documentation
PA0104 Obtain second opinion, consult with taxpayer and consolidate ADR motivation for
submission
PA0105 Liaise and follow up with SARS
Applied Knowledge
AK0101 Tax Administration & SARS protocols
Internal Assessment Criteria
IAC0101 Liaison and follow-up with SARS is in line with ADR rules
IAC0102 ADR motivation report is clear, factually correct and referencing appropriate regulations
and case law
7.3 Provider Accreditation Requirements for the Practical Skill Module
Physical Requirements:
Learning resources approved by the Assessment Quality Partner
Assessment documentation, instruments and standards approved by the Assessment Quality
Partner
Equipped learning facilitation venue, meeting health and safety standards
Access for people with disabilities
Has Access to:
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• Structured examples and scenarios
• Learner support resources
• Reference resources such as internet, required literature and research facilities
• Assessment instruments
• Reflective learning exercises
Human Resource Requirements:
Facilitators of learning approved by the Assessment Quality Partner
Assessors approved by the Assessment Quality Partner
The capacity to conduct internal quality assurance by employed staff or contracted experts that meet
the following requirements:
Facilitators acted in field of expertise for at least 3 years
Assessors have qualification in assessment practices
Internal assessors can be the same person as the facilitator
Legal Requirements:
Accredited with QCTO
Compliant with Safety, Health, Environmental, Risk and Quality (SHERQ) requirements
7.4 Critical Topics to be Assessed Externally for the Practical Skill Module
None
7.5 Exemptions
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8. 331303001-PM-08, Maintain ethical, fiduciary and administration responsibilities related to
a tax technician, L05, Cr8
8.1 Purpose of the Practical Skill Modules
The focus of the learning in this module is on providing the learner an opportunity to maintain ethical,
fiduciary and administration responsibilities
The learner will be required to:
PM-08-PS01: Apply ethical principles
PM-08-PS02: Demonstrate professional conduct in a tax environment
PM-08-PS03: Demonstrate practical fiduciary and administration responsibilities
8.2 Guidelines for Practical Skills
8.2.1. PM-08-PS01: Apply ethical principles
Scope of Practical Skill
Given different practical scenarios the learner must be able to:
PA0101 Apply the ethical principles specifically pertaining to a tax technicain
Applied Knowledge
AK0101 The different codes of conduct or prescriptions regarding ethical conduct in the tax
environment
Internal Assessment Criteria
IAC0101 Workable solutions are proposed for ethical dilemmas
8.2.2. PM-08-PS02: Demonstrate professional conduct in a tax environment
Scope of Practical Skill
Given different practical scenarios the learner must be able to:
PA0201 Define professional conduct for the execution of all the obligations of a tax technician when
engaging with a taxpayer client
Applied Knowledge
AK0201 The different codes of conduct or prescriptions regarding ethical conduct in the tax
environment
Internal Assessment Criteria
IAC0201 Written and verbal communications with taxpayer clients is conducted in a professional
manner
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8.2.3. PM-08-PS03: Demonstrate practical fiduciary and administration responsibilities
Scope of Practical Skill
Given different practical scenarios the learner must be able to:
PA0301 Draft and complete engagement letters
PA0302 Manage administrative duties and time
Applied Knowledge
AK0301 Principles of administration and time management
Internal Assessment Criteria
IAC0301 Engagement letters are drafted, addressing time spent on engagement, confidentiality and
accountability for comprehensiveness of information
8.3 Provider Accreditation Requirements for the Practical Skill Module
Physical Requirements:
Learning resources approved by the Assessment Quality Partner
Assessment documentation, instruments and standards approved by the Assessment Quality
Partner
Equipped learning facilitation venue, meeting health and safety standards
Access for people with disabilities
Has Access to:
• Structured examples and scenarios
• Learner support resources
• Reference resources such as internet, required literature and research facilities
• Assessment instruments
• Reflective learning exercises
Human Resource Requirements:
Facilitators of learning approved by the Assessment Quality Partner
Assessors approved by the Assessment Quality Partner
The capacity to conduct internal quality assurance by employed staff or contracted experts that meet
the following requirements:
Facilitators acted in field of expertise for at least 3 years
Assessors have qualification in assessment practices
Internal assessors can be the same person as the facilitator
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Legal Requirements:
Accredited with QCTO
Compliant with Safety, Health, Environmental, Risk and Quality (SHERQ) requirements
8.4 Critical Topics to be Assessed Externally for the Practical Skill Module
None
8.5 Exemptions
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SECTION 3C: WORK EXPERIENCE MODULE SPECIFICATIONS
List of Work Experience Module Specifications
331303001-WM-01, Complete registration documents or register taxpayer online, L05, Cr21
331303001-WM-02, Drafting, checking and classifying tax records and source documents, L05, Cr21
331303001-WM-03, Capture tax liability using relevant legal, accounting and tax principles, L06,
Cr40
331303001-WM-04, Submitting tax returns, L05, Cr10
331303001-WM-05, Producing tax packs for tax review functions, L06, Cr21
331303001-WM-06, Analysing assessments, L06, Cr8
331303001-WM-07, Participate in the ADR (objection only) process, L05, Cr8
331303001-WM-08, Manage timesheets, L05, Cr8
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1. 331303001-WM-01, Complete registration documents or register taxpayer online, L05,
Cr21
1.1 Purpose of the Work Experience Modules
The focus of the work experience is on providing the learner an opportunity to:
register taxpayers on the SARS system
The learner will be required to:
WM-01-WE01: Register taxpayers
1.2 Guidelines for Work Experiences
1.2.1. WM-01-WE01: Register taxpayers
Scope of Work Experience
The person will be expected to engage in the following work activities:
WA0101 Identify tax types applicable to the taxpayer
WA0102 Register salaried individuals on e-filing
WA0103 Register self-employed individuals on e-filing
WA0104 Register incorporated entities on e-filing
WA0105 Register VAT vendors on e-filing
Supporting Evidence
SE0101 Manual proof of registrations
SE0102 E-filing proof of registrations
1.3 Contextualised Workplace Knowledge
1 Client interaction protocols
2 Info required to register
3 Client confidentiality protocols
4 Access to IT
5 SARS protocols, forms and e-filing system
1.4 Criteria for Workplace Approval
Physical Requirements:
The module must be completed in a practice that has the following as client base: VAT entities,
Individuals, Incorporated clients with payroll tax obligations
Human Resource Requirements:
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Supervisor or person signing workplace experience modules off must be a full member in good
standing with one of the following professional bodies: SAIT, SAICA, SAIPA
Legal Requirements:
Entity or practice duly registered as tax practitioners with SARS and recognised controlling bodies
1.5 Additional Assignments to be Assessed Externally
None
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2. 331303001-WM-02, Drafting, checking and classifying tax records and source documents,
L05, Cr21
2.1 Purpose of the Work Experience Modules
The focus of the work experience is on providing the learner an opportunity to:
draft, check and classify tax records and source documents
The learner will be required to:
WM-02-WE01: Consult with client or representative to identify, sort and confirm source documents
according to income, expenditure and provisions
WM-02-WE02: Compile basic financial statements
2.2 Guidelines for Work Experiences
2.2.1. WM-02-WE01: Consult with client or representative to identify, sort and confirm source
documents according to income, expenditure and provisions
Scope of Work Experience
The person will be expected to engage in the following work activities:
WA0101 Relate source documents to the tax types registered for the taxpayer
WA0102 Relate all documents to correct tax period/year
WA0103 Analyse previous years' tax return to establish tax activities base of previous year
WA0104 Probe all submitted documents to obtain complete set of records, identify missing sets of
records, banking details, receipt books.
WA0105 Summarise all submitted documents in a confirmation letter declaring all records have been
submitted
WA0106 Scrutinise source documents for validity as required by SARS regulations
WA0107 Systematically sort and file source documents
WA0108 Create a working paper file that cross references and indexes source documents to
summary sheets
Supporting Evidence
SE0101 Working paper file that cross references and indexes source documents to summary sheets
and financials
2.2.2. WM-02-WE02: Compile basic financial statements
Scope of Work Experience
The person will be expected to engage in the following work activities:
WA0201 Use correct accounting methods to record assets, liabilities, income, expenses and capital
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WA0202 Follow correct process involved in the preparation of final accounts
Supporting Evidence
SE0201 Trial balance
SE0202 Management accounts
SE0203 Financial statements
2.3 Contextualised Workplace Knowledge
1 Client interaction protocols
2 Info required to understand final accounts which form the basis for tax computations
3 Access to IT
2.4 Criteria for Workplace Approval
Physical Requirements:
The module must be completed in a practice that has the following as client base: VAT entities,
Individuals, Incorporated clients with payroll tax obligations
Human Resource Requirements:
Supervisor or person signing workplace experience modules off must be a full member in good
standing with one of the following professional bodies: SAIT, SAICA, SAIPA
Legal Requirements:
Entity or practice duly registered as tax practitioners with SARS and recognised controlling bodies
2.5 Additional Assignments to be Assessed Externally
None
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3. 331303001-WM-03, Capture tax liability using relevant legal, accounting and tax
principles, L06, Cr40
3.1 Purpose of the Work Experience Modules
The focus of the work experience is on providing the learner an opportunity to:
correctly capture the tax liability
The learner will be required to:
WM-03-WE01: Identify and capture inputs and outputs for a VAT-vendor
WM-03-WE02: Capture income, expenses and provisions for an individual taxpayer and partnership
WM-03-WE03: Identify and capture payroll taxes
WM-03-WE04: Capture income, expenses and provisions for a incorporated entity
3.2 Guidelines for Work Experiences
3.2.1. WM-03-WE01: Identify and capture inputs and outputs for a VAT-vendor
Scope of Work Experience
The person will be expected to engage in the following work activities:
WA0101 Compute VAT payable / receivable
Supporting Evidence
SE0101 VAT Control Account
SE0102 VAT Calculation
SE0103 Completed VAT 201
3.2.2. WM-03-WE02: Capture income, expenses and provisions for an individual taxpayer and
partnership
Scope of Work Experience
The person will be expected to engage in the following work activities:
WA0201 Establish gross income
WA0202 Establish deductable expenses (general deductions and special allowances)
WA0203 Establish exempt income
WA0204 Establish other provisions
WA0205 Establish existence of major assets disposals
WA0206 Establish any lump sum receipts and or accruals
WA0207 Distinguish between capital and revenue income
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WA0208 Scrutinise working paper to establish any income not reflected
WA0209 Identify rebates applicable
WA0210 Manually calculate the taxable income
WA0211 Select appropriate tax rate from tables
WA0212 Compute tax liability
WA0213 Complete the other sections of the IT12
WA0214 Identify CGT implications
Supporting Evidence
SE0201 Completed IT12 for all the various taxpayers
3.2.3. WM-03-WE03: Identify and capture payroll taxes
Scope of Work Experience
The person will be expected to engage in the following work activities:
WA0301 Identify the obligations of the employer
WA0302 Interpretation of wording in contracts of employment
WA0303 Identify the structure of fringe benefits
WA0304 Identification of independent contractors and personal service providers relationships
WA0305 Compute the PAYE liability
WA0306 Compute other employment-related taxes for example UIF & SDL
Supporting Evidence
SE0301 Completed EMP 201
SE0302 Completed EMP 501
3.2.4. WM-03-WE04: Capture income, expenses and provisions for a incorporated entity
Scope of Work Experience
The person will be expected to engage in the following work activities:
WA0401 Establish gross income
WA0402 Establish deductable expenses (general deductions and special allowances)
WA0403 Establish exempt income
WA0404 Establish other provisions
WA0405 Establish existence of major assets disposals
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WA0406 Distinguish between capital and revenue income
WA0407 Scrutinise working paper to establish any income not reflected
WA0408 Identify different sources of income
WA0409 Compute tax liability
WA0410 Identify CGT implications
WA0411 Compute dividends tax
WA0412 Complete the other sections of the ITR14
Supporting Evidence
SE0401 Completed ITR14
3.3 Contextualised Workplace Knowledge
1 Info required to calculate VAT payable / receivable
2 Binding Rulings and Directives
3 Access to IT
4 Salaried employer IRP5, IT3 & Tax Directive
5 Commission earner IT3 & tax directive
6 Sole Trader financial statements
7 Partner in partnership financial statements
8 Farmer's financial statements
9 Rental Income
10 Completion of questionnaire, referring to dominant impression test
11 EMP201 & 501
12 IRP 5 recon
13 Labour appointment contracts
14 Financial Statements
15 ITR14
3.4 Criteria for Workplace Approval
Physical Requirements:
The module must be completed in a practice that has the following as client base: VAT entities,
Individuals, Incorporated clients with payroll tax obligations
Human Resource Requirements:
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Supervisor or person signing workplace experience modules off must be a full member in good
standing with one of the following professional bodies: SAIT, SAICA, SAIPA
Legal Requirements:
Entity or practice duly registered as tax practitioners with SARS and recognised controlling bodies
3.5 Additional Assignments to be Assessed Externally
None
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4. 331303001-WM-04, Submitting tax returns, L05, Cr10
4.1 Purpose of the Work Experience Modules
The focus of the work experience is on providing the learner an opportunity to:
successfully submit tax returns.
The learner will be required to:
WM-04-WE01: Submit tax returns
4.2 Guidelines for Work Experiences
4.2.1. WM-04-WE01: Submit tax returns
Scope of Work Experience
The person will be expected to engage in the following work activities:
WA0101 Consultation with taxpayers
WA0102 Determination of deadline for submission and schedule tax return completion accordingly
WA0103 Compile submission pack, ensuring correct version of all supporting documents is
accompanying the return
WA0104 Manual submission - check all submitted documents with SARS official, obtain
acknowledgment of receipt and file a copy of all returns for own records
WA0105 Submission via e-filing - logon, complete and file the return. Print and file provisional
assessment. Effect payment on e-filing. Regularly scrutinise e-filing for notices and take appropriate
actions.
Supporting Evidence
SE0101 All relevant returns as per different tax types
SE0102 Acknowledgement of submissions
4.3 Contextualised Workplace Knowledge
1 All supporting documentation required to complete the returns
2 All relevant returns as per different tax types
3 Access to IT
4.4 Criteria for Workplace Approval
Physical Requirements:
The module must be completed in a practice that has the following as client base: VAT entities,
Individuals, Incorporated clients with payroll tax obligations
Human Resource Requirements:
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Supervisor or person signing workplace experience modules off must be a full member in good
standing with one of the following professional bodies: SAIT, SAICA, SAIPA
Legal Requirements:
Entity or practice duly registered as tax practitioners with SARS and recognised controlling bodies
4.5 Additional Assignments to be Assessed Externally
None
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5. 331303001-WM-05, Producing tax packs for tax review functions, L06, Cr21
5.1 Purpose of the Work Experience Modules
The focus of the work experience is on providing the learner an opportunity to:
review tax returns of other tax practitioners in their practice or office.
The learner will be required to:
WM-05-WE01: Compile tax packs for tax review
5.2 Guidelines for Work Experiences
5.2.1. WM-05-WE01: Compile tax packs for tax review
Scope of Work Experience
The person will be expected to engage in the following work activities:
WA0101 List documentation that could be requested from taxpayer
WA0102 Review according to industry norms applicable to specific entity
WA0103 Review tax returns of salaried individuals
WA0104 Review tax returns of self-employed individuals
WA0105 Review income tax returns of incorporated entities
WA0106 Review EMP returns
WA0107 Review VAT returns
Supporting Evidence
SE0101 Business profile of taxpayer for use in internal process only
SE0102 Calculations received and calculation done as part of the review
SE0103 Formulated statement of suggested action or finding of review with which the supervisor
concurs
5.3 Contextualised Workplace Knowledge
1 Information on the client, covered by confidentiality agreement with learner
5.4 Criteria for Workplace Approval
Physical Requirements:
The module must be completed in a practice that has the following as client base: VAT entities,
Individuals, Incorporated clients with payroll tax obligations
Human Resource Requirements:
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Supervisor or person signing workplace experience modules off must be a full member in good
standing with one of the following professional bodies: SAIT, SAICA, SAIPA
Legal Requirements:
Entity or practice duly registered as tax practitioners with SARS and recognised controlling bodies
5.5 Additional Assignments to be Assessed Externally
None
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6. 331303001-WM-06, Analysing assessments, L06, Cr8
6.1 Purpose of the Work Experience Modules
The focus of the work experience is on providing the learner an opportunity to:
analyse the assessment by comparing and reconciling the tax return and tax calculation to the assessment.
The learner will be required to:
WM-06-WE01: Interpret assessments
6.2 Guidelines for Work Experiences
6.2.1. WM-06-WE01: Interpret assessments
Scope of Work Experience
The person will be expected to engage in the following work activities:
WA0101 Confirm compliance with tax requirements for lodgements and returns
WA0102 Compare and reconcile the tax return and tax calculation to the assessment
WA0103 Identify any discrepencies, including interest and penalties
WA0104 Consult with taxpayer on most appropriate cause of action
WA0105 Minute consultation with taxpayer, reflecting decisions taken by taxpayer and reasons for
decision
Supporting Evidence
SE0101 Reconciliation that compares the tax return and tax calculation
6.3 Contextualised Workplace Knowledge
1 Tax return
2 Tax calculation
3 Assessment
4 Reconciliation
6.4 Criteria for Workplace Approval
Physical Requirements:
The module must be completed in a practice that has the following as client base: VAT entities,
Individuals, Incorporated clients with payroll tax obligations
Human Resource Requirements:
Supervisor or person signing workplace experience modules off must be a full member in good
standing with one of the following professional bodies: SAIT, SAICA, SAIPA
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Legal Requirements:
Entity or practice duly registered as tax practitioners with SARS and recognised controlling bodies
6.5 Additional Assignments to be Assessed Externally
None
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7. 331303001-WM-07, Participate in the ADR (objection only) process, L05, Cr8
7.1 Purpose of the Work Experience Modules
The focus of the work experience is on providing the learner an opportunity to:
enter into the alternative dispute resolution process.
The learner will be required to:
WM-07-WE01: Complete ADR 1 / NOO form
7.2 Guidelines for Work Experiences
7.2.1. WM-07-WE01: Complete ADR 1 / NOO form
Scope of Work Experience
The person will be expected to engage in the following work activities:
WA0101 Complete ADR 1 / NOO form
WA0102 Draft motivation in support of ADR and source supporting documentation
Supporting Evidence
SE0101 Completed ADR 1/NOO form and related motivation, but not submitted to SARS
7.3 Contextualised Workplace Knowledge
1 Client information pertaining to elements to be considered for a dispute
7.4 Criteria for Workplace Approval
Physical Requirements:
The module must be completed in a practice that has the following as client base: VAT entities,
Individuals, Incorporated clients with payroll tax obligations
Human Resource Requirements:
Supervisor or person signing workplace experience modules off must be a full member in good
standing with one of the following professional bodies: SAIT, SAICA, SAIPA
Legal Requirements:
Entity or practice duly registered as tax practitioners with SARS and recognised controlling bodies
7.5 Additional Assignments to be Assessed Externally
None
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8. 331303001-WM-08, Manage timesheets, L05, Cr8
8.1 Purpose of the Work Experience Modules
The focus of the work experience is on providing the learner an opportunity to:
manage administrative duties, specifically timesheets
The learner will be required to:
WM-08-WE01: Administrate time sheets
WM-08-WE02: Manage administrative duties
8.2 Guidelines for Work Experiences
8.2.1. WM-08-WE01: Administrate time sheets
Scope of Work Experience
The person will be expected to engage in the following work activities:
WA0101 Complete Timesheets
Supporting Evidence
SE0101 Completed Timesheets
8.2.2. WM-08-WE02: Manage administrative duties
Scope of Work Experience
The person will be expected to engage in the following work activities:
Supporting Evidence
8.3 Contextualised Workplace Knowledge
1 Day-to-day activities
8.4 Criteria for Workplace Approval
Physical Requirements:
The module must be completed in a practice that has the following as client base: VAT entities,
Individuals, Incorporated clients with payroll tax obligations
Human Resource Requirements:
Supervisor or person signing workplace experience modules off must be a full member in good
standing with one of the following professional bodies: SAIT, SAICA, SAIPA
Legal Requirements:
Entity or practice duly registered as tax practitioners with SARS and recognised controlling bodies
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8.5 Additional Assignments to be Assessed Externally
None
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SECTION 4: STATEMENT OF WORK EXPERIENCE
Curriculum Number: 331303001
Curriculum Title: Tax Technician
Learner Details
Name:
ID Number:
Employer Details
Company Name:
Address:
Supervisor Name:
Work Telephone:
E-Mail:
331303001 - Tax Technician Page 93 of 104
331303001-WM-01, Complete registration documents or register taxpayer online, L05, Cr21
WM-01-WE01 Register taxpayers
Scope Work Experience Date Signature
WA0101 Identify tax types applicable to the taxpayer
WA0102 Register salaried individuals on e-filing
WA0103 Register self-employed individuals on e-filing
WA0104 Register incorporated entities on e-filing
WA0105 Register VAT vendors on e-filing
Supporting Evidence Date Signature
SE0101 Manual proof of registatrations
SE0102 E-filing proof of registrations
Contextualised Workplace
Knowledge
Date Signature
1 Client interaction protocols
2 Info required to register
3 Client confidentiality protocols
4 Access to IT
5 SARS protocols, forms and e-
filing system
Additional Assignments to
be Assessed Externally
Date Signature
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331303001-WM-02, Drafting, checking and classifying tax records and source documents, L05, Cr21
WM-02-WE01 Consult with client or representative to identify, sort
and confirm source documents according to income,
expenditure and provisions
Scope Work Experience Date Signature
WA0101 Relate source documents to the tax types registered
for the taxpayer
WA0102 Relate all documents to correct tax period/year
WA0103 Analyse previous years' tax return to establish tax
activities base of previous year
WA0104 Probe all submitted documents to obtain complete set
of records, identify missing sets of records, banking
details, receipt books.
WA0105 Summarise all submitted documents in a confirmation
letter declaring all records have been submitted
WA0106 Scrutinise source documents for validity as required
by SARS regulations
WA0107 Systematically sort and file source documents
WA0108 Create a working paper file that cross references and
indexes source documents to summary sheets
Supporting Evidence Date Signature
SE0101 Working paper file that cross references and indexes
source documents to summary sheets and financials
WM-02-WE02 Compile basic financial statements
Scope Work Experience Date Signature
WA0201 Use correct accounting methods to record assets,
liabilities, income, expenses and capital
WA0202 Follow correct process involved in the preparation of
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final accounts
Supporting Evidence Date Signature
SE0201 Trial balance
SE0202 Management accounts
SE0203 Financial statements
Contextualised Workplace
Knowledge
Date Signature
1 Client interaction protocols
2 Info required to understand
final accounts which form the
basis for tax computations
3 Access to IT
Additional Assignments to
be Assessed Externally
Date Signature
331303001-WM-03, Capture tax liability using relevant legal, accounting and tax principles, L06, Cr40
WM-03-WE01 Identify and capture inputs and outputs for a VAT-
vendor
Scope Work Experience Date Signature
WA0101 Compute VAT payable / receivable
Supporting Evidence Date Signature
SE0101 VAT Control Account
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SE0102 VAT Calculation
SE0103 Completed VAT 201
WM-03-WE02 Capture income, expenses and provisions for an
individual taxpayer and partnership
Scope Work Experience Date Signature
WA0201 Establish gross income
WA0202 Establish deductable expenses (general deductions
and special allowances)
WA0203 Establish exempt income
WA0204 Establish other provisions
WA0205 Establish existence of major assets disposals
WA0206 Establish any lump sum receipts and or accruals
WA0207 Distinguish between capital and revenue income
WA0208 Scrutinise working paper to establish any income not
reflected
WA0209 Identify rebates applicable
WA0210 Manually calculate the taxable income
WA0211 Select appropriate tax rate from tables
WA0212 Compute tax liability
WA0213 Complete the other sections of the IT12
WA0214 Identify CGT implications
Supporting Evidence Date Signature
SE0201 Completed IT12 for all the various taxpayers
WM-03-WE03 Identify and capture payroll taxes
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Scope Work Experience Date Signature
WA0301 Identify the obligations of the employer
WA0302 Interpretation of wording in contracts of employment
WA0303 Identify the structure of fringe benefits
WA0304 Identification of independent contractors and
personal service providers relationships
WA0305 Compute the PAYE liability
WA0306 Compute other employment-related taxes for
example UIF & SDL
Supporting Evidence Date Signature
SE0301 Completed EMP 201
SE0302 Completed EMP 501
WM-03-WE04 Capture income, expenses and provisions for a
incorporated entity
Scope Work Experience Date Signature
WA0401 Establish gross income
WA0402 Establish deductable expenses (general deductions
and special allowances)
WA0403 Establish exempt income
WA0404 Establish other provisions
WA0405 Establish existence of major assets disposals
WA0406 Distinguish between capital and revenue income
WA0407 Scrutinise working paper to establish any income not
reflected
WA0408 Identify different sources of income
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WA0409 Compute tax laibility
WA0410 Identify CGT implications
WA0411 Compute dividends tax
WA0412 Complete the other sections of the ITR14
Supporting Evidence Date Signature
SE0401 Completed ITR14
Contextualised Workplace
Knowledge
Date Signature
1 Info required to calculate VAT
payable / receivable
2 Binding Rulings and Directives
3 Access to IT
4 Salaried employer IRP5, IT3 &
Tax Directive
5 Commission earner IT3 & tax
directive
6 Sole Trader financial
statements
7 Partner in partnership financial
statements
8 Farmer's financial statements
9 Rental Income
10 Completion of questionaire,
refering to dominant
impression test
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11 EMP201 & 501
12 IRP 5 recon
13 Labour appointment contracts
14 Financial Statements
15 ITR14
Additional Assignments to
be Assessed Externally
Date Signature
331303001-WM-04, Submitting tax returns, L05, Cr10
WM-04-WE01 Submit tax returns
Scope Work Experience Date Signature
WA0101 Consultation with taxpayers
WA0102 Determination of deadline for submission and schedule
tax return completion accordingly
WA0103 Compile submission pack, ensuring correct version of
all supporting documents is accompanying the return
WA0104 Manual submission - check all submitted documents
with SARS official, obtain acknowledgment of receipt
and file a copy of all returns for own records
WA0105 Submission via e-filing - logon, complete and file the
return. Print and file provisional assessment. Effect
payment on e-filing. Regularly scrutinise e-filing for
notices and take appropriate actions.
Supporting Evidence Date Signature
SE0101 All relevant returns as per different tax types
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SE0102 Acknowledgement of submissions
Contextualised Workplace
Knowledge
Date Signature
1 All supporting documentation
required to complete the
returns
2 All relevant returns as per
different tax types
3 Access to IT
Additional Assignments to
be Assessed Externally
Date Signature
331303001-WM-05, Producing tax packs for tax review functions, L06, Cr21
WM-05-WE01 Compile tax packs for tax review
Scope Work Experience Date Signature
WA0101 List documentation that could be requested from
taxpayer
WA0102 Review according to industry norms applicable to
specific entity
WA0103 Review tax returns of salaried individuals
WA0104 Review tax returns of self-employed individuals
WA0105 Review income tax returns of incorporated entities
WA0106 Review EMP returns
331303001 - Tax Technician Page 101 of 104
WA0107 Review VAT returns
Supporting Evidence Date Signature
SE0101 Business profile of taxpayer for use in internal
process only
SE0102 Calculations received and calculation done as part of
the review
SE0103 Formulated statement of suggested action or finding
of review with which the supervisor concurs
Contextualised Workplace
Knowledge
Date Signature
1 Information on the client,
covered by confidentiality
agreement with learner
Additional Assignments to
be Assessed Externally
Date Signature
331303001-WM-06, Analysing assessments, L06, Cr8
WM-06-WE01 Interpret assessments
Scope Work Experience Date Signature
WA0101 Confirm compliance with tax requirements for
lodgements and returns
WA0102 Compare and reconcile the tax return and tax
calculation to the assessment
WA0103 Identify any discrepencies, including interest and
penalties
331303001 - Tax Technician Page 102 of 104
WA0104 Consult with taxpayer on most appropriate cause of
action
WA0105 Minute consultation with taxpayer, reflecting
decisions taken by taxpayer and reasons for decision
Supporting Evidence Date Signature
SE0101 Reconciliation that compares the tax return and tax
calculation
Contextualised Workplace
Knowledge
Date Signature
1 Tax return
2 Tax calculation
3 Assessment
4 Reconciliation
Additional Assignments to
be Assessed Externally
Date Signature
331303001-WM-07, Participate in the ADR (objection only) process, L05, Cr8
WM-07-WE01 Complete ADR 1 / NOO form
Scope Work Experience Date Signature
WA0101 Complete ADR 1 / NOO form
WA0102 Draft motivation in support of ADR and source
supporting documentation
Supporting Evidence Date Signature
331303001 - Tax Technician Page 103 of 104
SE0101 Completed ADR 1/NOO form and related motivation,
but not submitted to SARS
Contextualised Workplace
Knowledge
Date Signature
1 Client information pertaining to
elements to be considered for
a dispute
Additional Assignments to
be Assessed Externally
Date Signature
331303001-WM-08, Manage timesheets, L05, Cr8
WM-08-WE01 Administrate time sheets
Scope Work Experience Date Signature
WA0101 Complete Timesheets
Supporting Evidence Date Signature
SE0101 Completed Timesheets
Contextualised Workplace
Knowledge
Date Signature
1 Day-to-day activities
Additional Assignments to Date Signature
331303001 - Tax Technician Page 104 of 104
be Assessed Externally