Tax Technician

The purpose of this qualification is to prepare a learner to operate as a Tax Technician. A Tax Technician prepares and reviews recurring tax returns (mainly include annual income tax returns and associated provisional returns, monthly and semi-annual employer tax returns as well as bi-monthly VAT returns) for lower- and middle-income individuals as well as returns for businesses of a small and medium size; provide ancillary explanations associated with return preparation and review; and respond to (or prepares) revenue authority queries, corrections, and assessments. A competent candidate shall demonstrate among others the following attributes: honesty, punctuality, initiative, critical analysis, integrity, ethical, etc. A qualified learner will be able to: • Manage Taxation compliance. • Provide ancillary explanations related to Personal Taxation; Employment Payroll Tax Returns; Corporate Income Taxation and Value-Added Taxation. • Engage with Taxpayers or the Revenue Authority in terms of tax return queries, corrections and assessments.

Recognition of Prior Learning (RPL): • Learners will gain access to the qualification through RPL for Access as provided for in the QCTO RPL Policy. RPL for access is conducted by accredited education institution, skills development provider or workplace accredited to offer that specific qualification/part qualification. • Learners who have acquired competencies of the modules of a qualification or part-qualification will be credited for modules through RPL. RPL for access to the external integrated summative assessment Accredited providers and approved workplaces must apply the internal assessment criteria specified in the related curriculum document to establish and confirm prior learning. Accredited providers and workplaces must confirm prior learning by issuing a statement of result. Entry Requirements: The minimum entry requirement for this qualification is: • NQF Level 4 qualification with Accounting and Mathematical Literacy.

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. The tax technician occupation qualification is aimed at enhancing skills and professional competence to address the increasing need for tax compliance services related to Personal Taxation, Employment Payroll Tax Returns, Corporate Income Taxation, and Value-Added Taxation. The reviewed qualification integrates an analysis of feedback from practitioners to ensure the scope of practice of Tax Technicians is addressed. The Tax Technician's scope of practice relates to tax compliance functions in ensuring that entities adhere to tax legislation in terms of internal controls and calculations. Practitioners' compliance related functions pertain to meet key regulatory objectives to protect a tax entity's risks in terms of professional conduct, ethics, fairness, efficiency (paying tax timely and accurately), and transparency. Professional body membership is highly valued in the financial services sector. For most employers, professional body designations reflect skills levels, as well as levels of professionalism, and, therefore, most employers prefer that a learnership ties in with professional body membership. This qualification will enable the tax technician to submit and deal with tax compliance issues to enhance the quality of tax compliance services provided to the public by private practitioners and by the South African Revenue Service (SARS). The qualification serves as a learning pathway for learners who are already in the tax sector and who intend to study into full professional status as tax technician. The qualifying learner will be able to register with a regulating authority as required by legislation. The qualification covers all aspects related to corporate, personal, value-added and payroll taxation as it applies to the South African context. The content and focus on practical application will enhance the quality of tax services provided to the public by private practitioners and by the South African Revenue Service with its emphasis on providing taxation advice and managing controversy and compliance related to corporate, personal, value-added, and payroll taxation. This shall improve the tax collection by the revenue collection agency, which shall enhance economic growth in return.

Recognition of Prior Learning (RPL): • Learners will gain access to the qualification through RPL for Access as provided for in the QCTO RPL Policy. RPL for access is conducted by accredited education institution, skills development provider or workplace accredited to offer that specific qualification/part qualification. • Learners who have acquired competencies of the modules of a qualification or part-qualification will be credited for modules through RPL. RPL for access to the external integrated summative assessment Accredited providers and approved workplaces must apply the internal assessment criteria specified in the related curriculum document to establish and confirm prior learning. Accredited providers and workplaces must confirm prior learning by issuing a statement of result. Entry Requirements: The minimum entry requirement for this qualification is: • NQF Level 4 qualification with Accounting and Mathematical Literacy.

• Manage Taxation compliance.
• Provide ancillary explanations related to Taxation.
• Engage with Taxpayer or the Revenue Authority in terms of tax return queries, corrections and assessment.