Tax Technician

The purpose of this qualification is to prepare a learner to operate as a Tax Technician who is able to provide tax compliance services by preparing and submitting tax returns, reviewing completed tax records, verifying and availing source documents. A qualified learner will be able to: • Register taxpayers. • Check and classify tax records and source documents. • Calculate and compute tax liability. • Submit tax returns. • Produce tax packs for audit and review functions. • Analyse assessments. • Initiate, consult and manage Alternative dispute resolution (ADR) process. • Manage administrative processes and fiduciary responsibility.

Recognition of Prior Learning (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 or certifying a work experience record. RPL for access to the qualification: Accredited providers and approved workplaces may recognise prior learning against the relevant access requirements. Entry Requirements: The minimum entry requirements for this qualification are: • A National Senior Certificate or Senior Certificate. • A National Certificate (Vocational) at NQF Level 4.

Research undertaken in the Financial and Accounting Services Sector concluded that the tax professional and technician occupation seems to be a new profession in development. Although it is closely linked with the other professions in the family - i.e. the accounting and management accounting professions - it has a distinct focus on taxation. As with the accounting professions, there are clearly different levels of complexity in tax-related functions. Therefore, the skills levels required in the workplace range from a relatively low administrative level to a more technical technician level. Research has indicated diverse views on the educational level at which a learnership should be pitched and the need for a learnership was actually identified at all levels - from the tax administrator level to the highest professional. Professional body membership is highly valued in the financial services sector. For most employers, professional body designations reflect skills levels, as well as levels of professionalism, and therefore most employers feel that a learnership should tie in with professional body membership. This qualification will enable the tax technician to submit and deal with tax compliance issues and will enhance the quality of tax compliance services provided to the public by private practitioners and by the South African Revenue Service. The qualifying learner will be able to register with a regulating authority as required by legislation. This qualification however does not qualify the learner to be registered as an accounting officer.

Recognition of Prior Learning (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 or certifying a work experience record. RPL for access to the qualification: Accredited providers and approved workplaces may recognise prior learning against the relevant access requirements. Entry Requirements: The minimum entry requirements for this qualification are: • A National Senior Certificate or Senior Certificate. • A National Certificate (Vocational) at NQF Level 4.

• Complete income and value added tax returns for individuals, companies, close corporations and farms.
• Demonstrate the ability to register taxpayers.
• Produce tax packs for audit and review functions.
• Analyse cost management accounting and accounting systems in compliance with national and international principles.
• Preparing of financial statements according to statutory requirements.
• Apply theoretical principles of identifying and solving problems in the field of taxation.