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.