Curriculum Document 331303001 Tax Technician · 2018-04-14 · 331303001 - Tax Technician Page 1 of...

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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


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


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





2.5 Exemptions ............................................................................................................................ 26

3. 331303001-KM-03, Taxation of Business, L06, Cr10 ....................................................... 27





3.5 Exemptions ............................................................................................................................ 29

4. 331303001-KM-04, Taxation of Individual, L06, Cr10 ....................................................... 30





4.5 Exemptions ............................................................................................................................ 32

5. 331303001-KM-05, Value Added Tax, L06, Cr10 .............................................................. 33






5.5 Exemptions ............................................................................................................................ 34

6. 331303001-KM-06, Commercial Law, L04, Cr6 ................................................................. 35





6.5 Exemptions ............................................................................................................................ 36

7. 331303001-KM-07, Financial Accounting, L06, Cr20 ........................................................ 37





7.5 Exemptions ............................................................................................................................ 39

8. 331303001-KM-08, Basic Principles of Cost and Management Accounting, L04, Cr1040





8.5 Exemptions ............................................................................................................................ 41

9. 331303001-KM-09, Management of Business, L05, Cr10 ............................................... 42





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


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





2.5 Exemptions ............................................................................................................................ 53

3. 331303001-PM-03, Compute tax liability using relevant legal, accounting and tax principles,

L06, Cr40 ...................................................................................................................................... 54





3.5 Exemptions ............................................................................................................................ 60

4. 331303001-PM-04, Submitting tax returns, L05, Cr10 ...................................................... 61





4.5 Exemptions ............................................................................................................................ 63


5. 331303001-PM-05, Producing tax packs for audit and review functions, L06, Cr14 ... 64





5.5 Exemptions ............................................................................................................................ 66

6. 331303001-PM-06, Analysing assessments, L06, Cr10 ................................................... 67





6.5 Exemptions ............................................................................................................................ 68

7. 331303001-PM-07, Initiating, consulting and managing the ADR process, L05, Cr8 .. 69





7.5 Exemptions ............................................................................................................................ 70

8. 331303001-PM-08, Maintain ethical, fiduciary and administration responsibilities related to a

tax technician, L05, Cr8 .............................................................................................................. 71





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


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





3. 331303001-WM-03, Capture tax liability using relevant legal, accounting and tax principles,

L06, Cr40 ...................................................................................................................................... 79





4. 331303001-WM-04, Submitting tax returns, L05, Cr10 .................................................... 83





5. 331303001-WM-05, Producing tax packs for tax review functions, L06, Cr21 ............. 85





6. 331303001-WM-06, Analysing assessments, L06, Cr8 .................................................... 87





7. 331303001-WM-07, Participate in the ADR (objection only) process, L05, Cr8 ........... 89






8. 331303001-WM-08, Manage timesheets, L05, Cr8 ........................................................... 90





SECTION 4: STATEMENT OF WORK EXPERIENCE ................................................................. 92


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:


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


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%)


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.



KM-02-KT01: Tax Administration Act (100%)


The main focus of the learning in this knowledge module is to distinguishing between the tax treatment of

certain businesses from other.


KM-03-KT01: Tax Framework (20%)

KM-03-KT02: Types of Businesses (40%)

KM-03-KT03: Income Tax (20%)

KM-03-KT04: Compliance (20%)


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 main focus of the learning in this knowledge module is to create an understanding of the principles

underpinning VAT and regulations pertaining to VAT.


KM-05-KT01: VAT Framework (50%)



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.


KM-06-KT01: Consumer Protection Act (30%)

KM-06-KT02: Companies Act (35%)


KM-06-KT03: Law of Contracts (35%)



underlying financial statements and the role and impact of accounting and other financial reports on tax

compliance.


KM-07-KT01: Reconciliation (35%)

KM-07-KT02: Analysis of Financials (35%)

KM-07-KT03: Financial Statements (30%)



underlying cost and management accounting and the impact thereof on tax compliance


KM-08-KT01: Cost Elements (50%)

KM-08-KT02: Manufacturing Accounts (50%)


The main focus of the learning in this knowledge module is to provide the learner with necessary

understanding of principles underpinning business management.


KM-09-KT01: Business Communication (25%)

KM-09-KT02: Soft Skills (25%)

KM-09-KT04: Business Calculation (25%)

KM-09-KT03: Interpersonal Skills (25%)


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


KM-10-KT01: Professional Ethics (50%)

KM-10-KT02: Tax Risk (50%)


2.2.2 Details of 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


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.


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


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


The focus of the learning in this module is on providing the learner an opportunity to submit tax returns




PM-04-PS02: Submit tax return manually

PM-04-PS03: Submit return on e-filing


The focus of the learning in this module is on providing the learner an opportunity to produce tax packs for

audit and review functions


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


The focus of the learning in this module is on providing the learner an opportunity to analyse assessments


PM-06-PS01: Interpret assessments


The focus of the learning in this module is on providing the learner an opportunity to initiate, consult and

manage the ADR process


PM-07-PS01: Initiate the ADR process



The focus of the learning in this module is on providing the learner an opportunity to maintain ethical,

fiduciary and administration responsibilities


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



The focus of the work experience is on providing the learner an opportunity to register taxpayers on the

SARS system


WM-01-WE01: Register taxpayers


The focus of the work experience is on providing the learner an opportunity to draft, check and classify tax

records and source documents


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


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


The focus of the work experience is on providing the learner an opportunity to successfully submit tax

returns.


WM-04-WE01: Submit tax returns


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.


WM-05-WE01: Compile tax packs for tax review



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.


WM-06-WE01: Interpret assessments


The focus of the work experience is on providing the learner an opportunity to enter into the alternative

dispute resolution process.


WM-07-WE01: Complete ADR 1 / NOO form


The focus of the work experience is on providing the learner an opportunity to manage administrative duties,

specifically timesheets


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


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


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)


Checked and classified source documents



Consult with client or representative to identify, sort and confirm source documents according to

income, expenditure and provisions

Compilation of basic financial statements


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)


Determined tax liability


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


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)


Submitted tax returns


Complete and submit tax returns manually and via e-filing


Submit tax returns


3.5. Producing tax packs for audit and review functions (NQF Level 6)


Tax packs for audit and review functions


Compile tax packs as required for audit and review functions

Define the business profile of a taxpayer


Compile tax pack for tax review

3.6. Analising assesments (NQF Level 6)


Analised assesments


Interpret assessments

Compare assessment and return


Interpret the assessments

3.7. Initiating, consulting and managing ADR process (NQF Level 5)


ADR Process


Initiating ADR process

Manage and/or consult on ADR process


Complete ADR 1 / NOO form

3.8. Managing administrative processes and fiduciary responsibility (NQF Level 5)


Compliant practice



Practical ethical application

Act professionally in a tax environment

Perform fiduciary and administration responsibilities


Manage timesheets


SECTION 3: CURRICULUM COMPONENT SPECIFICATIONS

SECTION 3A: KNOWLEDGE MODULE SPECIFICATIONS

List of Knowledge Modules for which Specifications are included












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.


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%)


KT0201 Various Tax Acts


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


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


2. 331303001-KM-02, Tax Administration, L05, Cr20


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.


KM-02-KT01: Tax Administration Act (100%)


2.2.1. KM-02-KT01: Tax Administration Act (100%)


KT0101 Overview of act

KT0102 Relevant sections


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%)





Partner



Has Access to:














Legal Requirements:




None

2.5 Exemptions


3. 331303001-KM-03, Taxation of Business, L06, Cr10


The main focus of the learning in this knowledge module is distinguishing between the tax treatment of

certain businesses from other.



KM-03-KT02: Types of Businesses (40%)




3.2.1. KM-03-KT01: Tax Framework (20%)


KT0101 Business entities as defined by relevant legislation

KT0102 Legislation and regulations applicable to each business entity


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%)


KT0201 SBC

KT0202 CC

KT0203 PTY

KT0204 NPO

KT0205 Trusts

KT0206 Public Companies



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%)


KT0301 Income Tax Act

KT0302 Employees Tax

KT0303 Provisional Tax

KT0304 Donations Tax

KT0305 Turnover Tax

KT0306 Capital Gains Tax

KT0307 Dividends Tax


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%)


KT0401 Tax Administration

KT0402 Submission of returns


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%)





Partner




Has Access to:














Legal Requirements:




None

3.5 Exemptions


4. 331303001-KM-04, Taxation of Individual, L06, Cr10


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






4.2.1. KM-04-KT01: Tax Framework (20%)


KT0101 Principles of and case law pertaining to the income tax and provisional tax of individuals,

sole proprietorships, partnerships, trusts and farming enterprises


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%)


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



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%)



KT0301 Tax Administration



IAC0301 Discuss the different returns involved with the above tax types and the compliance

requirements in terms of the Tax Administration Act

(Weight 40%)





Partner



Has Access to:















Legal Requirements:




None

4.5 Exemptions


5. 331303001-KM-05, Value Added Tax, L06, Cr10


The main focus of the learning in this knowledge module is create an understanding of the principles

underpinning VAT and regulations pertaining to VAT.


KM-05-KT01: VAT Framework (50%)



5.2.1. KM-05-KT01: VAT Framework (50%)


KT0101 Principles underpinning VAT

KT0102 Case law pertaining to VAT


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%)



KT0201 VAT Administration



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%)






Partner



Has Access to:














Legal Requirements:




None

5.5 Exemptions


6. 331303001-KM-06, Commercial Law, L04, Cr6


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.


KM-06-KT01: Consumer Protection Act (30%)

KM-06-KT02: Companies Act (35%)

KM-06-KT03: Law of Contracts (35%)


6.2.1. KM-06-KT01: Consumer Protection Act (30%)


KT0101 General principles underlying Consumer Protection Act


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%)


KT0201 General principles underlying the Companies Act regarding registration principles of

different type of entities


IAC0201 Registration principles can be explained and applied to a case study

(Weight 35%)

6.2.3. KM-06-KT03: Law of Contracts (35%)


KT0301 General principles underlying law of contract


IAC0301 Different commercial law principles relevant to/affecting taxation can be explained and

applied to a case study


(Weight 35%)





Partner



Has Access to:














Legal Requirements:




None

6.5 Exemptions


7. 331303001-KM-07, Financial Accounting, L06, Cr20



underlying financial statements and the role and impact of accounting and other financial reports on tax

compliance.


KM-07-KT01: Reconciliation (35%)

KM-07-KT02: Analysis of Financials (35%)

KM-07-KT03: Financial Statements (30%)


7.2.1. KM-07-KT01: Reconciliation (35%)


KT0101 Basic principles of reconciliation methods between accounting and taxation principles


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%)


KT0201 Ratios and industry norms and the analysis and interpretation of financial statements


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%)


KT0301 Financial statements: Sole trader

KT0302 Financial statements: Partnership


KT0303 Financial statements: Closed Corporations

KT0304 Financial statements: Companies

KT0305 Statement of Cash Flow

KT0306 Adjustments from bookkeeping to final Trial Balance


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%)





Partner



Has Access to:
















Legal Requirements:




None

7.5 Exemptions


8. 331303001-KM-08, Basic Principles of Cost and Management Accounting, L04, Cr10



underlying cost and management accounting and the impact thereof on tax compliance


KM-08-KT01: Cost Elements (50%)

KM-08-KT02: Manufacturing Accounts (50%)


8.2.1. KM-08-KT01: Cost Elements (50%)


KT0101 Identification of costs (material, labour and expenses) and the sources of information about

these costs


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%)


KT0201 Standard, marginal and absorption costing in terms of cost recording, cost reporting and

cost behaviour


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%)





Partner




Has Access to:














Legal Requirements:




None

8.5 Exemptions


9. 331303001-KM-09, Management of Business, L05, Cr10


The main focus of the learning in this knowledge module is provide the learner with necessary understanding

of principles underpinning business management.


KM-09-KT01: Business Communication (25%)

KM-09-KT02: Soft Skills (25%)

KM-09-KT04: Business Calculation (25%)

KM-09-KT03: Interpersonal Skills (25%)


9.2.1. KM-09-KT01: Business Communication (25%)


KT0101 Principles of effective communication

KT0102 Interpersonal communication

KT0103 Intrapersonal communication

KT0104 The role of listening and perception


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%)


KT0201 The professional communication skills required in a tax environment are explained


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%)



KT0401 Computer literacy


IAC0401 Basic computer skills in Microsoft Office can be applied

(Weight 25%)

9.2.4. KM-09-KT03: Interpersonal Skills (25%)


KT0301 Emotional intelligence

KT0302 Dealing with conflict

KT0303 Understanding thinking preferences


IAC0301 Interpersonal skills required in a tax environment are explained

(Weight 25%)





Partner



Has Access to:















Legal Requirements:




None

9.5 Exemptions


10. 331303001-KM-10, Ethics and Risks, L05, Cr8


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


KM-10-KT01: Professional Ethics (50%)

KM-10-KT02: Tax Risk (50%)


10.2.1. KM-10-KT01: Professional Ethics (50%)


KT0101 The principles of generally accepted ethical behaviour in the tax environment

KT0102 Potential ehtical dilemmas in the tax environment


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%)


KT0201 Identifying tax risks for the mentioned taxpayers


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%)





Partner




Has Access to:














Legal Requirements:




None

10.5 Exemptions


SECTION 3B: PRACTICAL SKILL MODULE SPECIFICATIONS

List of Practical Skill Module Specifications



331303001-PM-03, Compute tax liability using relevant legal, accounting and tax principles, L06,

Cr40








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



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



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




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



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



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



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




IAC0401 Retrieve specific information from easy-file

IAC0402 Submit e-file registration without errors

1.3 Provider Accreditation Requirements for the Practical Skill Module




Partner



Has Access to:














Legal Requirements:



1.4 Critical Topics to be Assessed Externally for the Practical Skill Module

None

1.5 Exemptions


2. 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.


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


2.2.1. PM-02-PS01: Consult with client or representative to identify, sort and confirm source

documents according to income, expenditure and provisions


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


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



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


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





Partner



Has Access to:















Legal Requirements:




None

2.5 Exemptions


3. 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


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


3.2.1. 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


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


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


3.2.2. PM-03-PS02: Capture income, expenses and provisions for an individual taxpayer


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


AK0209 Rules pertaining to ring-fencing of losses


IAC0201 Expenses, income and provisions were identified according to regulations

IAC0202 Case law, rulings, pronouncements were applied in the determination of tax liability



3.2.3. PM-03-PS03: Identify and capture payroll taxes


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



AK0304 PAYE

AK0305 VAT 201 and 501 principles


AK0307 Tax types



IAC0301 The legislative framework governing employment related tax consequences are explained


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


Given trust registration profile, supporting documentation, case law, rulings and pronouncements the learner

must be able to:










Applied Knowledge




AK0404 PAYE






3.2.5. PM-03-PS05: Capture income, expenses and provisions for an incorporated entity


Given company registration profile, supporting documentation, case law, rulings and pronouncements the









PA0508 Identify different sources of income

PA0509 Compute tax laibility

PA0510 Identify CGT implications


PA0511 Compute dividends tax

PA0512 Complete the other sections of the ITR14

Applied Knowledge




AK0504 PAYE

AK0505 ITR14 principles


AK0507 Tax types






3.2.6. PM-03-PS06: Capture income, expenses and provisions for partnerships


Given partnerships registration profile, supporting documentation, case law, rulings and pronouncements the










Applied Knowledge





AK0604 PAYE

AK0605 IT12 principles


AK0607 Tax types










Partner



Has Access to:















Legal Requirements:




None

3.5 Exemptions


4. 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



PM-04-PS02: Submit tax return manually

PM-04-PS03: Submit return on e-filing


4.2.1. PM-04-PS01: Consult with taxpayers



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


AK0103 VAT Act


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



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




IAC0201 Return pack of documents is complete

4.2.3. PM-04-PS03: Submit return on e-filing



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



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





Partner



Has Access to:















Legal Requirements:




None

4.5 Exemptions


5. 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


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


5.2.1. PM-05-PS01: Compile tax pack for audit purposes


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


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


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



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


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


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.





Partner



Has Access to:















Legal Requirements:




None

5.5 Exemptions


6. 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


PM-06-PS01: Interpret assessments


6.2.1. PM-06-PS01: Interpret assessments


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


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






Partner



Has Access to:














Legal Requirements:




None

6.5 Exemptions


7. 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


PM-07-PS01: Initiate the ADR process


7.2.1. PM-07-PS01: Initiate the ADR process


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


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





Partner



Has Access to:















Legal Requirements:




None

7.5 Exemptions


8. 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


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


8.2.1. PM-08-PS01: Apply ethical principles


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


IAC0101 Workable solutions are proposed for ethical dilemmas

8.2.2. PM-08-PS02: Demonstrate professional conduct in a tax environment



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


IAC0201 Written and verbal communications with taxpayer clients is conducted in a professional

manner


8.2.3. PM-08-PS03: Demonstrate practical fiduciary and administration responsibilities



PA0301 Draft and complete engagement letters

PA0302 Manage administrative duties and time

Applied Knowledge

AK0301 Principles of administration and time management


IAC0301 Engagement letters are drafted, addressing time spent on engagement, confidentiality and

accountability for comprehensiveness of information





Partner



Has Access to:















Legal Requirements:




None

8.5 Exemptions


SECTION 3C: WORK EXPERIENCE MODULE SPECIFICATIONS

List of Work Experience Module Specifications



331303001-WM-03, Capture tax liability using relevant legal, accounting and tax principles, L06,

Cr40







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


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


The module must be completed in a practice that has the following as client base: VAT entities,

Individuals, Incorporated clients with payroll tax obligations



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


2. 331303001-WM-02, Drafting, checking and classifying tax records and source documents,

L05, Cr21



draft, check and classify tax records and source documents


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


2.2.1. WM-02-WE01: Consult with client or representative to identify, sort and confirm source

documents according to income, expenditure and provisions



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



WA0201 Use correct accounting methods to record assets, liabilities, income, expenses and capital


WA0202 Follow correct process involved in the preparation of final accounts

Supporting Evidence

SE0201 Trial balance

SE0202 Management accounts

SE0203 Financial statements



2 Info required to understand final accounts which form the basis for tax computations

3 Access to IT








Legal Requirements:



None


3. 331303001-WM-03, Capture tax liability using relevant legal, accounting and tax

principles, L06, Cr40



correctly capture the tax liability


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


3.2.1. WM-03-WE01: Identify and capture inputs and outputs for a VAT-vendor



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



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

SE0201 Completed IT12 for all the various taxpayers

3.2.3. WM-03-WE03: Identify and capture payroll taxes



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


3.2.4. WM-03-WE04: Capture income, expenses and provisions for a incorporated entity




WA0402 Establish deductable expenses (general deductions and special allowances)






WA0407 Scrutinise working paper to establish any income not reflected

WA0408 Identify different sources of income



WA0411 Compute dividends tax

WA0412 Complete the other sections of the ITR14

Supporting Evidence

SE0401 Completed ITR14


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









Legal Requirements:



None


4. 331303001-WM-04, Submitting tax returns, L05, Cr10



successfully submit tax returns.


WM-04-WE01: Submit tax returns


4.2.1. WM-04-WE01: Submit tax returns



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


1 All supporting documentation required to complete the returns

2 All relevant returns as per different tax types

3 Access to IT









Legal Requirements:



None


5. 331303001-WM-05, Producing tax packs for tax review functions, L06, Cr21



review tax returns of other tax practitioners in their practice or office.


WM-05-WE01: Compile tax packs for tax review


5.2.1. WM-05-WE01: Compile tax packs for tax review



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


1 Information on the client, covered by confidentiality agreement with learner









Legal Requirements:



None


6. 331303001-WM-06, Analysing assessments, L06, Cr8



analyse the assessment by comparing and reconciling the tax return and tax calculation to the assessment.


WM-06-WE01: Interpret assessments


6.2.1. WM-06-WE01: Interpret assessments



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


1 Tax return

2 Tax calculation

3 Assessment

4 Reconciliation









Legal Requirements:



None


7. 331303001-WM-07, Participate in the ADR (objection only) process, L05, Cr8



enter into the alternative dispute resolution process.


WM-07-WE01: Complete ADR 1 / NOO form


7.2.1. WM-07-WE01: Complete ADR 1 / NOO form



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


1 Client information pertaining to elements to be considered for a dispute








Legal Requirements:



None


8. 331303001-WM-08, Manage timesheets, L05, Cr8



manage administrative duties, specifically timesheets


WM-08-WE01: Administrate time sheets

WM-08-WE02: Manage administrative duties


8.2.1. WM-08-WE01: Administrate time sheets



WA0101 Complete Timesheets

Supporting Evidence

SE0101 Completed Timesheets

8.2.2. WM-08-WE02: Manage administrative duties



Supporting Evidence


1 Day-to-day activities








Legal Requirements:




None


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:



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


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



WM-02-WE01 Consult with client or representative to identify, sort

and confirm source documents according to income,

expenditure and provisions


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


SE0101 Working paper file that cross references and indexes

source documents to summary sheets and financials

WM-02-WE02 Compile basic financial statements


WA0201 Use correct accounting methods to record assets,

liabilities, income, expenses and capital

WA0202 Follow correct process involved in the preparation of


final accounts


SE0201 Trial balance

SE0202 Management accounts

SE0203 Financial statements


Knowledge

Date Signature


2 Info required to understand

final accounts which form the

basis for tax computations

3 Access to IT



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


WA0101 Compute VAT payable / receivable


SE0101 VAT Control Account


SE0102 VAT Calculation

SE0103 Completed VAT 201

WM-03-WE02 Capture income, expenses and provisions for an

individual taxpayer and partnership



WA0202 Establish deductable expenses (general deductions

and special allowances)




WA0206 Establish any lump sum receipts and or accruals


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


WA0213 Complete the other sections of the IT12



SE0201 Completed IT12 for all the various taxpayers

WM-03-WE03 Identify and capture payroll taxes



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




WM-03-WE04 Capture income, expenses and provisions for a

incorporated entity



WA0402 Establish deductable expenses (general deductions

and special allowances)





WA0407 Scrutinise working paper to establish any income not

reflected

WA0408 Identify different sources of income


WA0409 Compute tax laibility


WA0411 Compute dividends tax

WA0412 Complete the other sections of the ITR14


SE0401 Completed ITR14


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


11 EMP201 & 501

12 IRP 5 recon

13 Labour appointment contracts

14 Financial Statements

15 ITR14



Date Signature


WM-04-WE01 Submit tax returns


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.


SE0101 All relevant returns as per different tax types


SE0102 Acknowledgement of submissions


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



Date Signature


WM-05-WE01 Compile tax packs for tax review


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


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


Knowledge

Date Signature

1 Information on the client,

covered by confidentiality

agreement with learner



Date Signature


WM-06-WE01 Interpret assessments


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


SE0101 Reconciliation that compares the tax return and tax

calculation


Knowledge

Date Signature

1 Tax return

2 Tax calculation

3 Assessment

4 Reconciliation



Date Signature


WM-07-WE01 Complete ADR 1 / NOO form


WA0101 Complete ADR 1 / NOO form

WA0102 Draft motivation in support of ADR and source

supporting documentation



SE0101 Completed ADR 1/NOO form and related motivation,

but not submitted to SARS


Knowledge

Date Signature

1 Client information pertaining to

elements to be considered for

a dispute



Date Signature


WM-08-WE01 Administrate time sheets


WA0101 Complete Timesheets


SE0101 Completed Timesheets


Knowledge

Date Signature

1 Day-to-day activities

Additional Assignments to Date Signature

Curriculum Document 331303001 Tax Technician · 2018-04-14 · 331303001 - Tax Technician Page 1 of...

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