Institute of Tax Administration Tanzania list of courses

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Institute of Tax Administration in Tanzania offers several tax related courses. The courses are in line with duties of Tanzania Revenue Authority .They target students from Tanzania who are aspiring to join a career in auditing and taxation.

If you are among the thousands of students interested in Institute of Tax Administration Tanzania courses, here is a list of programmes to pursue.

Admissions

  1. Master of Arts in Revenue law and Administration
  2. Postgraduate Diploma in Taxation
  3. Bachelor Degree in Customs and Tax Management
  4. Diploma in Customs and Tax Management
  5. Basic Certificate in Customs and Tax Management
  6. East African Customs & Freight Forwarding Practicing Certificate

Postgraduate Studies

The postgraduate programmes are administered by the department of postgraduate studies. Currently there are four programmes which are administered by this department namely:

  1. Collaborative Master of Arts in Revenue Law and Administration (MA.RLA)

The program is hosted at ITA and offered as a University of Dar es Salaam Degree program which is run in collaboration between the Institute of Tax Administration, University of Dar es Salaam Faculty of Law, and Germany’s Muenster University Faculty of Law. This program is offered as full-time (one year) and part-time (two years).  Minimum entry requirements is a Second class Bachelor Degree in taxation, accounting, economics, law or any business related equivalent qualification

Programme Overview

This programme is offered in collaboration with two internationally celebrated universities, the University of Münster which is one of Germany’s biggest institutions of higher education and the University of Dar es Salaam. The programme is designed to cater for the needs of high level manpower in the whole of Africa for organizations dealing in Customs and/or Taxation (Policy, Law and Practice) both in the public sector and in the private sector. The programme allows specialization in either taxation or customs. 

Program Structure

SEMESTER ONE
Compulsory Courses
Taxation Customs
LW 701: Tax Policy and Theory LW 701: Tax Policy and ThEory
PS 601: Research Methods

 

PS 601: Research Methods

 

LW 702: Income Tax Law LW 706: Indirect Taxes
MRA 600: Revenue Forecasting & Fiscal Analysis LW 712: Private International Trade &Finance Law
Elective Courses
Taxation Customs
LW 707 : Capital Gains and Taxes on Property LW 702: Income Tax Law

 

LW 706 : Indirect Taxes MRA 600: Revenue Forecasting & Fiscal Analysis
LW 708 : Tax Crimes : Investigations & Prosecutions LW 708: Tax Crimes : Investigations & Prosecution
SEMESTER TWO
Compulsory Courses
Taxation Customs
LW 704: Laws on Tax Administration MRA 601: Customs Management: Theory & Practice
LW 705: International Taxation LW 703: Taxes on International Trade
LW 719: Graduate Essay LW 719: Graduate Essay
Elective Course
Taxation Customs
MRA 602: Tax Compliance and Risk Management MRA 602: Tax Compliance and Risk Management
LW 710: Advanced Taxation LW 713: Public International Trade Law
LW 709: Local Government Taxation LW 704: Laws on Tax Administration

 

  1. Postgraduate Diploma in Taxation (PGDT)

This program is offered in full-time mode (12 months) or executive mode (18 months). Minimum entry requirements is a bachelor degree or equivalent qualification from a recognized higher learning Institution

Overview of the Programme

The objective of this programme is to enable trainees to administer all types of taxes i.e. direct, indirect and trade taxes as well. In this way, the programme is designed to convert graduates of different disciplines into total tax professionals. It is therefore open for graduates from such varied fields as economics, law, business administration, finance, engineering, accounting etc. The programme is offered in two modes: the Regular Mode and the Executive Mode.

Programme Structure

The PGDT (Regular) shall be a two -semester programme while the PGDT (Executive) a three- semester programme. Each semester is of 17 weeks including two weeks for examinations. The Regular programme is also constituted by a minimum of 64 credits to be derived from twelve compulsory courses and at least two optional courses.There will be a semester break after the first semester to be followed by Four weeks of a guided fieldwork and writing of the field project report. The Executive programme is constituted by a minimum of 60 credits to be derived from eleven compulsory courses and at least two optional courses.  Students shall be required also to undertake a guided compulsory Research Project that will lead to a graded final report at the end of the respective semester.

An overview of the whole structure of this programme is presented in the tables 7&8 below:

Post Graduate Diploma in Taxation (PGDT) – Regular mode

Semester Code Course Title Number of Credits Status
 

 

 

1

 

TAP 09101 Direct Tax Law I 5  

 

Compulsory

 

TAP 09102 Indirect Tax Law I 6
GSP 09103 Business Research Methods 4
GSP 09104 Principles of Economics and Public Finance 3
CUP 09105 Customs and Excise Law 1 5
GSP 09106 Principles of Accounting 3 Optional

 

GSP 09107 Principles of Management 3
 

2

 

TAP 09208 Direct Tax Laws II 5  

 

 

Compulsory

 

TAP 09209 Tax Auditing and Investigation 4
CUP 09210 Customs and Excise Laws II 5
TAP 09211 International Taxation 3
TAP  09212 Tax Accounting 6
GSP 09215 Field Attachment 4
GSP 09216 Research Project 8
GSP 09213 Evidence and Procedural Law 3 Optional

 

GSP 09214 Managerial Accounting and Finance 3
Total Minimum Credits 64  

NB: The student shall select optional courses based on his/her academic background. The optional courses selected will have to be approved by the Deputy Rector Academics, Research and Consultancy.

Post Graduate Diploma in Taxation (PGDT) – Executive mode

Semester Code Course Title Credits Status
1 TAP 09101 Direct Tax Law I 5  

Compulsory

TAP 09102 Indirect Tax Law I 6
CUP 09105 Customs and Excise Law 1 5
GSP 09106 Principles of Accounting 3 Optional

 

GSP 09107 Principles of Management 3
2 GSP 09103 Business Research Methods 4  

 

 

Compulsory

GSP 09104 Principles of Economics and Public Finance 3
TAP 09208 Direct Tax Laws II 5
TAP 09209 Tax Auditing and Investigation 4
CUP 09210 Customs and Excise Laws II 5
3 TAP 09211 International Taxation 3  

 

Compulsory

TAP  09212 Tax Accounting 6
GSP 09216 Research Project 8
GSP 09213 Evidence and Procedural Law 3 Optional

 

GSP 09214 Managerial Accounting and Finance 3
Total Minimum Credits 64  

NB: The student shall select optional courses based on his/her academic background. The optional courses selected will have to be approved by the Deputy Rector Academic, Research and Consultancy.

Undergraduate studies

Undergraduate studies are administered by the customs and tax studies department.  This department has been accredited by the National Council of Technical Education and Training (NACTE) to conduct competency based programs up to NTA 8 (Bachelor Degree).  Currently there is only one programme which is administered by this department namely,

Bachelor Degree in Customs and Tax Management (BCTM).

This is a three years full-time programme. Minimum entry requirements is either Two (2) Principle Passes at “A” level or Diploma in related discipline.

Overview of the Programme

 

This BCTM programme was developed in accordance with NACTE requirements. The programme is therefore competence-based and its focus is to facilitate acquisition of specialized knowledge, skills and attitudes needed for Bachelor’s Degree holders to perform as customs and/or tax practitioners.

Programme Structure

This degree programme is a three-year programme containing two NTA Levels i.e. level 7 and level 8. Each year is divided into two semesters of 17 weeks of study inclusive of two weeks of examinations followed by Four weeks guided field practicum after a 3rd semester.

Programme Modules

Bachelor of Customs and Tax Management (BCTM) Year 1

Semester Code Module Name Notional

Hour per

Week*

Number of Credits
 

1

GSU 07101 Business Law 9 14
GSU 07102 Managerial Economics 9 14
GSU 07103 Development Studies 9 14
GSU 07104 Financial Accounting 9 14
GSU 07105 Communication Skills 9 14
GSU 07106 Business Mathematics 11 16
 

 

2

TAU 07207 Direct Tax Laws 8 12
TAU 07208 Indirect Tax Laws 9 14
CUU 07209 Customs Law 9 14
GSU 07210 Financial Reporting 11 16
GSU 07211 Public Finance 9 14
GSU 07212 Customer Relationship and Service 9 14
CUU 07213 Tariff Classification 9 14
Total Credits for BCTM Year 1 120 184

               

Bachelor of Customs and Tax Management (BCTM) Year 2

Semester Code Module Name Notional

Hour per

Week*

Number of Credits
 

 

 

1

TAU 07314 Introduction to Tax Accounting 9 14
GSU 07315 Auditing 8 12
GSU 07316 Governance and Ethics 9 14
GSU 07317 Business Statistics 11 16
GSU 07318 Introduction to E-Commerce 8 12
GSU 07319 Research and Consultancy 11 16
CUU 07320 Principles of Customs Valuation 11 16
 

2

TAU 07421 Tax Accounting 11 16
TAU 07422 Tax Dispute Resolution 11 16
TAU 07423 Comparative Studies in Taxation 9 14
GSU 07424 Executorships, Business Valuation and Liquidation 9 14
GSU  07425 Field Attachment   20
Total Credits for BCTM Year 2 125 180


Bachelor of Customs and Tax Management (BCTM) Year 3

Semester  

Code

 

Module Name

Notional Hours per week* Number of Credits
1 TAU 08501 International  Taxation 7 10
TAU 08502 Intermediate Tax Accounting 8 12
CAU 08503 Risk Management in Customs and Taxation 8 12
GSU 08504 Quantitative Analysis for Business Decisions 10 15
GSU 08505 Managerial Skills 8 12
2 GSU 08606 Taxpayer Education Management 8 12
GSU 08607 Entrepreneurship 7 11
TAU 08608 Tax Policy Formulation and Assessment 8 12
TAU 08609 Post Clearance and Tax Audit 10 15
GSU 08610 Strategic Management 9 14
Total Credits for BCTM Year 3 83 125

Certificate and ordinary diploma studies

Certificate and ordinary diploma programmes are administered by customs and tax studies department. This department has been accredited by the National Council of Technical Education and Training (NACTE) to conduct competency based programs up to NTA 8 (Bachelor Degree).  Currently there are three programmes which are administered by this department namely:

  1. Diploma Programme

The Department runs one Diploma programme; Diploma inCustoms and Tax Management (DCTM). DCTM is a two years full-time programme spread in four semesters.  There are semester breaks after the end of each semester examination. There is guided field practicum after the end of the second semester.

Programme Structure

The DCTM programme comprises of two NTA levels (NTA 5 NTA level 6) with each NTA level consisting of two semesters of 17 weeks inclusive of two weeks for examinations. Candidate enrolled in the programme is required first to attain NTA 5 before proceeding to NTA Level 6. The programme comprises a total of 23 modules (12 at NTA 5 and 11 at NTA 6) with a total of 248 credits. At each level there are fundamentals and core modules. Fundamental modules that provide a range of basic skills, knowledge and principles appropriate for a graduate in the field of customs and tax management. Core modules are modules associated with the core studies that provide the development of the main theme of the programme. They broadly represent the main areas of activity in the Customs and Tax Management discipline 

Objective of the Programme

The main objective of the curriculum is to prepare tax and customs technicians who will work flexibly at different work places. It is a two-level (NTA 5 and NTA 6) competence-based programme where the candidate must first attain NTA 5 before proceeding to NTA Level 6. The programme comprises a total of 23 modules (12 at NTA 5 and 11 at NTA 6) with a total of 248 credits. Each module is covered in 17 weeks inclusive of examinations.

Programme Modules

This two year programme consists of four semesters with the following modules:-

Diploma in Customs and Tax Management (DCTM) Year 1 (NTA Level 5)

Semester Code Module Name Notional* Hours per week Number of Credits
1 GST 05101 Business Communication 7 10
GST 05102 Business Law 7 10
GST 05103 Elementary Business Mathematics 7 10
GST 05104 Introduction to Customs 7 10
CAT 05105 Elementary Book-keeping and Accounts 7 10
GST 05106 Principles of Economics for Taxation 7 10
2 GST 05207 Communication Skills 7 10
GST 05208 Information Technology 7 8
CUT  05209 Trade Facilitation in Customs 8 12
TAT  05210 Introduction to Income Taxes 8 12
TAT 05211 Introduction to VAT and other Indirect Tax Laws 7 10
GST 05212 Elementary Book-keeping and Accounts II 8 12
Total Credits for Semester DCTM Year 1 87 124

 

Diploma in Customs and Tax Management (DCTM) Year 2 (NTA Level 6)

Semester  

Code

 

Module Name

Notional* Hours per week Number of Credits
1 TAT 06101 Principles of Income Tax 9 14
GST 06102 Principles of Auditing 7 10
GST 06103 Principles of Management 7 10
CUT 06104 Principles of Tariff Classification 8 12
CUT 06105 Customs Enforcement and Management 7 10
GST 06106 Internship 10
2 TAT 06207 Fundamentals of Tax Auditing 8 12
GST 06208 Fundamentals of Entrepreneurship 7 10
CUT  06209 Customs Valuation and Rules of Origin 8 12
GST  06210 Elementary Quantitative Techniques 9 14
TAT 06211 Introduction to Local Government Taxation 7 10
Total Credits for Semester DCTM Year Two 77 124

 

*Hours used to conduct all the activities required for a trainer and a student to complete a module.

  1. Basic Certificate in Customs and Tax Management (CCTM)

This is a one year full-time program. Minimum entry requirements is Three (3) Passes at “O” level. Applicants with Two (2) Passes may be admitted subject to undergoing and passing the Bridging Program conducted at the Institute

Overview

This programme was developed in accordance with NACTE requirements. The programme is therefore competence-based and it focuses on the knowledge, skills and attitudes needed in the labour market for holders of this qualification.

Programme Objective

The objective of the programme is to promote skills among learners in social sciences and allied courses. It is intended to produce persons who will assist in clearing and forwarding of goods, tax management and record keeping.

Programme Structure

The programme contains 10 modules which are spread over two semesters of Seventeen (17) weeks each including Two weeks for examinations. The programme has a total of 122 credits.

Duration of the Programme

The programme takes 12 months to complete.

Programme Modules

The modules are divided into two semesters. Table 3 shows the division of the modules, notional hours per week and credits for each.

Table 3: Basic Technician Certificate in Customs and Tax Management (CCTM) NTA Level 4

Semester Code Module Name Notional* Hours per week Number of Credits
1 TAT 04101 Introduction to Taxation 9 8
GST 04102 Introduction to Computing 7 10
GST 04103 Basic Communication Skills 7 10
GST 04104 Elementary Business Mathematics 9 14
CAT 04105 Customs Cross Border Clearance 8 12
GST 04106 Customer Service 7 10
2 GST 04207 Customs and Tax Records Management 8 12
GST 04208 Book Keeping 9 14
CUT  04209 Customs Classification and Valuation 9 14
TAT  04210 Basic Taxation Operations 8 18
Total credits for CCTM 81 122

*Hours used to conduct all the activities required for a trainer and a student to complete a module.

  1. East African Customs Clearing and Freight Forwarding Practising Certificate (CFFPC)

This programme is offered in full-time and part-time mode. Full-time mode takes four months while part-time mode takes six months. Minimum entry requirement is Division IV at “O” level and passing an Aptitude Test conducted by the Institute (holders of higher qualification need not sit for Aptitude test)

Overview of the programme

Customs Clearing Agents are agents of the Commissioner for Customs for the purpose of clearing goods from customs control as per the requirements of the East African Community Customs Management Act 2004). Experience has shown that the work done by these agents is not of satisfactory quality, and their services are not provided in a professional manner. This makes the work of Customs Administrations difficult and unsatisfactory to importers, exporters and other stakeholders.

The EACCFFPC programme has been designed as a joint initiative of the East African Revenue Authorities (EARA) and Federation of East African Freight Forwarders (FEAFA) to provide high quality and responsive services to their various customers such as importers, exporters, travellers and others. As agents of the Commissioner for Customs, clearing agents need to have a certain minimum level of proficiency in Customs Laws, regulations and procedures in order to help their clients comply easily with customs provisions. The programme has been adopted for all the five countries who are members of the East African Community.

Programme Objective

The objective of this programme is to enable Customs Clearing Agents appreciate and understand how to efficiently and correctly apply Customs laws and procedures in order to provide professional and high quality services to their clients on behalf of the Commissioner for Customs.

Programme Structure

The EACCFFPC training programme comprises of six (6) compulsory examinable courses each carrying four (4)credit units and one compulsory non examinable course. The programme has a total of twenty four (24) credits.

Duration of the Programme

The programme takes four months to complete full time programme and six months to complete part-time programme.

Programme Modules

The Programme consists of six examinable modules of four credits each and one non examinable module spread over one semester of Seventeen weeks 17 weeks including Two weeks for examinations as shown in the tables below:

East African Customs Clearing and Freight Forwarding Practicing Certificate (CFFPC) – Full time mode

Semester Code Module Name Notional* Hours per week Number of Credits
1 FFCU 101&102: Customs laws and procedures 4 4
FFCU 103: Tariff Classification 4 4
FFCU 104: WTO Customs Valuation and Rules of Origin 4 4
FFFF 201: Port Clearance 4 4
FFFF 202: Freight Forwarding Operations 4 4
FFBM 300: Basic management skills 4 4
FFCU 105: Application of Automated Customs Systems 4 Non examinable module
Total credits for EACFFPC 28 24

The Programme consists of six examinable modules of four credits each and one non examinable module spread over two semesters of Seventeen weeks 17 weeks including Two weeks for examinations.

East African Customs Clearing and Freight Forwarding Practicing Certificate (CFFPC) – Part time mode

Semester Code Module Name Notional* Hours per week Number of Credits
1 FFCU 101&102: Customs laws and procedures 4 4
FFCU 103: Tariff Classification 4 4
FFCU 104: WTO Customs Valuation and Rules of Origin 4 4
2 FFFF 201: Port Clearance 4 4
FFFF 202: Freight Forwarding Operations 4 4
FFBM 300: Basic management skills 4 4
FFCU 105: Application of Automated Customs Systems 4 Non examinable module
Total credits for EACFFPC 28 24

 Short courses

The short courses department is charged with the responsibility of administering non-degree short-term programs.  These programmes are tailor-made to suit specific performance needs and continuing professional development of the staff of the Tanzania Revenue Authority (TRA) and Zanzibar Revenue Board (ZRB). The department also offers short-term trainings to other key stakeholders involved in taxation and customs administration such as customs clearing agents, police departments and tax practitioners.

The Institute has a good number of well qualified full-time faculty members with sufficient industry experience in customs and tax administration.

The Institute has well-designed on the shelf courses and is continually designing new courses to address emerging issues such as taxation of specialized sectors. The collaboration with other Institutions involved in training in taxation and customs and development partners such as JICA, NTC of Japan, IBFD of Netherlands, EAC and WCO enriches the Institute’s capacity to deliver short-term programmes. Short courses of the Institute can be categorized into examinable and non-examinable courses.

Examinable courses

Examinable courses are open only to staff of the TRA and ZRB. Currently examinable short courses offered by the Institute are the following:

  1. Taxation Basic Course (TBC)

This program is designed to equip fresh employed and re-categorized staff in Customs and Excise Department with necessary knowledge skills and behavioural development to become Customs Officers. This program is a blend of classroom instruction and on-the-job practical experience and are instructed by well-seasoned and experienced staff in customs. The program is a full-time run for Eight (8) consecutive weeks which are followed by written examination. Successful candidates are offered Certificate of Competence

  1. Customs Basic Course (CBC)

This program is designed to equip fresh employed and re-categorized staff in Revenue departments with necessary knowledge skills and behavioural development to become Tax Officers. This program is a blend of classroom instruction and on-the-job practical experience and are instructed by well-seasoned and experienced staff in taxation. The program is a full-time run for Eight (8) consecutive weeks which are followed by written examination. Successful candidates are offered Certificate of Competence

  1. Total Tax Person (TTP)

This program combines both customs and taxation disciplines and is designed to equip senior staff with necessary knowledge skills and behavioural development necessary for preparing them to hold senior responsibilities. The program is a full-time run for Eight (8) consecutive weeks which are followed by written examination. Successful candidates are offered Certificate of Competence

Non-Examinable courses

Non-examinable courses are designed to address day-to-day operations needs and emerging issues specific for certain operations of customs and taxation administration. The programs are open for a wide range of cadres depending on the nature of the course. Non-examinable courses are approved each year by the TRA management with input from training committees. ITA publishes every year a new Short Course Calendar.

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