SAQA All qualifications and part qualifications registered on the National Qualifications Framework are public property. Thus the only payment that can be made for them is for service and reproduction. It is illegal to sell this material for profit. If the material is reproduced or quoted, the South African Qualifications Authority (SAQA) should be acknowledged as the source.
SOUTH AFRICAN QUALIFICATIONS AUTHORITY 
REGISTERED UNIT STANDARD THAT HAS PASSED THE END DATE: 

Prepare and interpret tax reports and returns required by South Africa's legislation 
SAQA US ID UNIT STANDARD TITLE
119339  Prepare and interpret tax reports and returns required by South Africa's legislation 
ORIGINATOR
SGB Public Administration and Management 
PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY
-  
FIELD SUBFIELD
Field 03 - Business, Commerce and Management Studies Public Administration 
ABET BAND UNIT STANDARD TYPE PRE-2009 NQF LEVEL NQF LEVEL CREDITS
Undefined  Regular  Level 5  Level TBA: Pre-2009 was L5  12 
REGISTRATION STATUS REGISTRATION START DATE REGISTRATION END DATE SAQA DECISION NUMBER
Passed the End Date -
Status was "Reregistered" 		 2018-07-01  2023-06-30  SAQA 06120/18 
LAST DATE FOR ENROLMENT LAST DATE FOR ACHIEVEMENT
2024-06-30   2027-06-30  

In all of the tables in this document, both the pre-2009 NQF Level and the NQF Level is shown. In the text (purpose statements, qualification rules, etc), any references to NQF Levels are to the pre-2009 levels unless specifically stated otherwise.  

This unit standard does not replace any other unit standard and is not replaced by any other unit standard. 

PURPOSE OF THE UNIT STANDARD 
Learners working towards this standard will be working within a Public Sector environment, specialising in Public Finance Management and Administration, where the acquisition of competence against this standard will add value to one's job. This standard will also add value to public officials who are seeking to develop a career pathway towards becoming an accomplished public finance management and administration specialist.

The qualifying learner is capable of:
  • Ensuring compliance with the provisions relating to returns, accounts and records within the public sector context
  • Ensuring compliance with the provisions relating to the taxation of employment income
  • Ensuring compliance with and commenting on the provisions relating to objection, appeal and review
  • Ensuring compliance with the provisions relating to payment recovery and refund
  • Ensuring compliance with the provisions relating to administration 
    		•

    LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
    Learners accessing this Unit Standard must be in possession of a Further Education and Training Certificate or equivalent qualification 

    UNIT STANDARD RANGE 
    N/A 

    Specific Outcomes and Assessment Criteria: 

    SPECIFIC OUTCOME 1 
    Ensure compliance with the provisions relating to returns, accounts and records within the public sector context. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    The statutory requirements and reporting procedures relating to tax reports are explained 

    ASSESSMENT CRITERION 2 
    Typical tax reports required in public sector financial management are explained in relation to the statutory requirements 

    ASSESSMENT CRITERION 3 
    All records relating to returns, accounts and public sector tax records are kept up to date 

    ASSESSMENT CRITERION 4 
    An understanding of the calculations of taxable income is demonstrated 

    ASSESSMENT CRITERION 5 
    The elements of payroll accounting are described in relation to the calculation of tax records 

    ASSESSMENT CRITERION 6 
    The payroll administration system is effectively used to accurately administer tax calculations and the payment thereof 

    SPECIFIC OUTCOME 2 
    Ensure compliance with the provisions relating to the taxation of employment income. 
    OUTCOME RANGE 
    Provision for the taxation of employment income includes but is not limited to the calculations of amounts with reference to statutory reductions and regulations 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    An understanding of the implications of determination of tax on various remuneration types is demonstrated 

    ASSESSMENT CRITERION 2 
    An understanding of the implications of structuring packages, particularly with reference to tax is demonstrated 

    ASSESSMENT CRITERION 3 
    A working knowledge of the Guidelines to Employees Tax distributed annually by SARS is demonstrated 

    ASSESSMENT CRITERION 4 
    The provisions relating to UIF (Unemployment Insurance Fund) are compiled as specified in current tax legislation 

    ASSESSMENT CRITERION 5 
    The provisions relating to PAYE (Pay As You Earn) are compiled with as specified in current tax legislation 

    ASSESSMENT CRITERION 6 
    The provisions relating to VAT (Value Added Tax) are compiled with as per current tax legislation 

    ASSESSMENT CRITERION 7 
    The provisions relating to Skills Levies are compiled with as per current tax legislation 

    ASSESSMENT CRITERION 8 
    An understanding of the Bargaining Councils as related to payroll administration 

    SPECIFIC OUTCOME 3 
    Ensure compliance with and comment on the provisions relating to objection, appeal and review. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    The objection and appeal provisions are complied with as per current tax law 

    ASSESSMENT CRITERION 2 
    The legislation relating to the Tax Appeals Board is followed when necessary as per the current tax law 

    ASSESSMENT CRITERION 3 
    The legislation relating to the Special Court for Hearing Income Tax Appeals is followed when necessary in accordance with specified procedures 

    ASSESSMENT CRITERION 4 
    The appeal procedure against decision of the Special Court is followed when necessary in accordance with current tax legislation 

    ASSESSMENT CRITERION 5 
    The onus of proof requirements are complied with as per the relevant section in tax legislation 

    ASSESSMENT CRITERION 6 
    Payment of tax provisions are complied with as per the appropriate section of the Income Tax Act 

    ASSESSMENT CRITERION 7 
    The discretionary powers of the Commissioner are recognised and adhered to when appropriate as explained in current tax legislation 

    SPECIFIC OUTCOME 4 
    Ensure compliance with the provisions relating to payment recovery and refund. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    Payment of tax provisions are complied with as per the relevant section of the current tax legislation 

    ASSESSMENT CRITERION 2 
    Interest on arrears is complied with as per the relevant section of the current tax legislation 

    ASSESSMENT CRITERION 3 
    The provisions relating to the recovery of tax paid are determined in line with criteria set out in current tax legislation 

    ASSESSMENT CRITERION 4 
    The official records of payment are complied with as per the relevant section of the current tax legislation 

    ASSESSMENT CRITERION 5 
    The refunds of tax provisions are complied with as per the relevant tax legislation 

    SPECIFIC OUTCOME 5 
    Ensure compliance with the provisions relating to administration. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    The administration provisions of the Act are complied with as per the relevant sections of the current tax legislation 

    ASSESSMENT CRITERION 2 
    The preservation of secrecy provisions are complied with in line with the relevant provisions of the current tax legislation 

    ASSESSMENT CRITERION 3 
    The regulations provisions are complied with as per the relevant section of the current tax legislation 

    ASSESSMENT CRITERION 4 
    The provisions relating to the authentication and service of documents are complied with as per the relevant sections of the current tax legislation 

    ASSESSMENT CRITERION 5 
    The concept of year of assessment is complied with as described in current tax law 

    ASSESSMENT CRITERION 6 
    The concept of period assessment is complied with as defined in current tax legislation 

    ASSESSMENT CRITERION 7 
    The concept of annual basis of taxation is complied with as per the relevant section of the current tax legislation 

    ASSESSMENT CRITERION 8 
    The rates of normal tax that are fixed annually are applied in appropriate circumstances are in line with the relevant tax legislation 


    UNIT STANDARD ACCREDITATION AND MODERATION OPTIONS 
  • Any individual wishing to be assessed (including through RPL) against this unit standard may apply to an assessment agency, assessor or provider institution accredited by the relevant ETQA, or an ETQA that has a Memorandum of Understanding with the relevant ETQA.
  • Anyone assessing a learner against this unit standard must be registered as an assessor with the relevant ETQA, or an ETQA that has a Memorandum of Understanding with the relevant ETQA.
  • Any institution offering learning that will enable achievement of this unit standard or assessing this unit standard must be accredited as a provider with the relevant ETQA, or an ETQA that has a Memorandum of Understanding with the relevant ETQA.
  • Moderation of assessment will be conducted by the relevant ETQA at its discretion. 
    		•

    UNIT STANDARD ESSENTIAL EMBEDDED KNOWLEDGE 
    The learner must demonstrate an understanding of:
  • Policies and procedures that to taxation within the public sector
  • Statutory reporting requirements
  • Taxation principles and theory
  • Gross income
  • Payroll administration systems
  • Principles of payroll accounting
  • Deductions
  • Exemptions
  • When to claim finance charges
  • Determination of net amount
  • SARS regulations
  • Dates of payment 
    		•

    UNIT STANDARD DEVELOPMENTAL OUTCOME 
    N/A 

    UNIT STANDARD LINKAGES 
    N/A 


    Critical Cross-field Outcomes (CCFO): 

    UNIT STANDARD CCFO IDENTIFYING 
    Identify and solve problems using critical and creative thinking processes to calculate taxes 

    UNIT STANDARD CCFO WORKING 
    Work effectively with others as a member of a team, group, organization or community to gather all the necessary information pertaining to the completion of tax returns 

    UNIT STANDARD CCFO ORGANISING 
    Organise and manage oneself and one's activities responsibly and effectively in order to ensure that tax returns are completed within legislative timeframes 

    UNIT STANDARD CCFO COLLECTING 
    Collect, analyse, organize and crtically evaluate facts relating to the administration of tax returns 

    UNIT STANDARD CCFO COMMUNICATING 
    Communicate effectively using visual, mathematical and/or language in the modes of oral and/or written persuasion to convey information pertaining to taxation within the public finance management and administration context 

    UNIT STANDARD CCFO SCIENCE 
    Use science and technology effectively and critically, showing responsibility to the environment and health of others in ensuring that tax legislation is adhered to 

    UNIT STANDARD CCFO DEMONSTRATING 
    Demonstrate an understanding of the world as a set of interrelated systems by recognising that tax administration contexts not exist in isolation 

    UNIT STANDARD CCFO CONTRIBUTING 
    Participating as responsible citizens in the life of local, national and global communities by ensuring that tax legislation is effectively integrated into public sector context 

    UNIT STANDARD ASSESSOR CRITERIA 
    N/A 

    REREGISTRATION HISTORY 
    As per the SAQA Board decision/s at that time, this unit standard was Reregistered in 2012; 2015. 

    UNIT STANDARD NOTES 
    N/A 

    QUALIFICATIONS UTILISING THIS UNIT STANDARD: 
      ID QUALIFICATION TITLE PRE-2009 NQF LEVEL NQF LEVEL STATUS END DATE PRIMARY OR DELEGATED QA FUNCTIONARY
    Elective  49554   National Diploma: Public Finance Management and Administration  Level 5  NQF Level 05  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  LG SETA 


    PROVIDERS CURRENTLY ACCREDITED TO OFFER THIS UNIT STANDARD: 
    This information shows the current accreditations (i.e. those not past their accreditation end dates), and is the most complete record available to SAQA as of today. Some Primary or Delegated Quality Assurance Functionaries have a lag in their recording systems for provider accreditation, in turn leading to a lag in notifying SAQA of all the providers that they have accredited to offer qualifications and unit standards, as well as any extensions to accreditation end dates. The relevant Primary or Delegated Quality Assurance Functionary should be notified if a record appears to be missing from here.
     
    1. A4 Consultancy CC 
    2. Amabamba Recruitment 
    3. AVAX SA 481 CC. T/A Mandisa Development Services 
    4. Buena Vista Learning Academy 
    5. Edequette Training Institute 
    6. Excellent Minds Institute (Pty) Ltd 
    7. Growth Management Consulting 
    8. Hamonate Consulting 
    9. IQ Skills Academy (PTY) LTD. 
    10. Jobafrik Consulting 
    11. Josmap Training Institute 
    12. KOKANO PROJECTS PTY LTD 
    13. KYM MANAGEMENT CONSULTING 
    14. Mafamawethu Consultants 
    15. Mamuhle Academy 
    16. MANCOSA Pty (Ltd) 
    17. Maritime Business Institute 
    18. MATEPE INVESTMENTS (PTY) LTD 
    19. Morar Incorporated - KZN 
    20. Ndwamato Training Solutions (Pty) Ltd 
    21. Nemalale Eagles Consultancy CC 
    22. Pachi Global Foundation 
    23. Pebetse Training and Consulting 
    24. Petra Institute of Development 
    25. PFIM Trading (Pty) Ltd 
    26. PMA Holdings (PTY ) LTD. 
    27. Reflections Development Institute 
    28. Regent Business School (Pty) Ltd t/a Regent Business School 
    29. Resonance Institue of Learning 
    30. Silalele Consulting CC. 
    31. Siza Nesu Training and Consultants 
    32. Tachfin Holdings 
    33. Umqondo Consultancy 
    34. UNIVERSITY OF BUSINESS EXCELLENCE(PTY)LTD 
    35. University of Pretoria 
    36. University of Venda 
    37. WEINVEST INVESTMENT CC 


    All qualifications and part qualifications registered on the National Qualifications Framework are public property. Thus the only payment that can be made for them is for service and reproduction. It is illegal to sell this material for profit. If the material is reproduced or quoted, the South African Qualifications Authority (SAQA) should be acknowledged as the source.