The learners can: / Does the learner:

1. Demonstrate, in written an ability to identify, analyse and solve fundamental tax law problems. Solve relevant tax law problems by skilfully identifying, analysing, and commenting on same.

2. Demonstrate the ability to participate during workshops in debating solutions and approaches to particular tax la problems.

3. Undertake independent research and writing at a fundamental level.
Analyse related tax problems and their solutions independently.

4. Display an ability to conduct a research project at a fundamental level successfully.
Analyse a particular related topic, arrange the subject-matter coherently, accurately and succinctly reflect, formulate and interpret scholarly opinion on the topic.
Identify particular problem areas and develop a clear line of argument by means of analysis, interpretation and problem-solving.

5. Advise clients and stakeholders on the legal implications of and on solutions for particular tax law problems and questions.
Write assignments in which a particular related problem is identified, analysed and discussed.

6. Make use of written and electronic data in writing an assignment.

7. Report on a coherent approach towards problem-solving and policy-making with regard to related taxation issues.

8. Undertake fundamental research and write assignments on applicable tax law topics.

9. Debate the impact on society in general, and on certain interest groups, as well as on the development of people in particular, of related tax law provisions and principles.

10. Reveal an ability to distil moral and cultural values underlying the need to levy taxes.

11. Display an awareness as to how the qualification can be utilised to access the labour market.

12. Display an ability to develop and maintain a career by applying their knowledge of tax law.

INTEGRATED ASSESSMENT

Assessment seeks to evaluate learner performance in order to determine whether learners comply with assessment criteria; and encourage and guide the improvement of learner performance. Assessment is therefore based on the principle of continuous and regular assessment and complete and prompt feedback. Assessment consists of two components, formative assessment and summative assessment.

Formative assessment practices that will be implemented:

Formative assessment is aimed at the development of a life-long learning culture based on continuous self-study. More particularly, in this qualification, formative assessment aims at the preparation of learners for sitting for an examination at the end of each of six months. Formative assessment is conducted by doing regular assignments. Discussion of assignment and examination results and questions and other forms of feedback are an intergral and critical part of assessment.

Summative assessment practices that will be implemented:

Both in the examinations at the end of each module and in the assignments, learners are assessed on their ability to integrate prior knowledge gained in preceding studies with an advanced knowledge of relevant topics dealt with in the course of the qualification. The purpose is to demonstrate a reflective and scholarly understanding on the different tax laws. In conjuction with formative assessment, summative assessment determines whether the learner is awarded the qualification. In the summative assessment, the three examinations are examined by a panel of not less than two examiners. The qualification is obtained if the learner passes all four modular examinations.