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Postgraduate Diploma in Customs and Taxation (PGDCT)

 

Overview of the Programme

 

The main objective of the programme is to enable trainees to administer all types of taxes i.e. direct, indirect and trade taxes. The programme is designed to convert graduates of different disciplines into total tax professionals. It is therefore open to graduates from various fields as economics, law, business administration, finance, engineering, accounting, etc.

 

 Programme Duration

 

The PGDCT programme is offered on regular and executive modes. The duration for Regular and Executive programmes is 12 and 18 months respectively.

 

Programme Structure

 

The Postgraduate Diploma in Customs and Taxation (PGDCT) is a two-semester programme for both Regular and Executive modes. The PGDCT Regular is a day programme run for two semesters of seventeen weeks each. The two semesters comprise of classroom, lab work, field attachment (eight weeks), research work and dissertation writing.

 

PGDCT Executive is an evening and weekend programme run for two semesters of twenty four weeks each. The two semesters comprise of classroom, lab work, field attachment (12 weeks), research work and dissertation writing.

 

 Programme Modules

 

The programme structure consists of core and elective courses. While core courses are mandatory, the student is required to select one optional course in each semester based on his/her academic background. The optional courses selected will have to be approved by the Deputy Rector Academic, Research and Consultancy.

 

 Structure of the PGDCT Programme (Tax Emphasis)

 

Semester

Code

Module Name

Classification

Notional Hours*

Credits

1

CSP 09101

Principles of goods classification

Core

110

11

CSP 09102

Principles of  Valuation and Rules of Origin

Core

100

10

TSP 09101

Income Taxation I

Core

110

11

TSP 09102

Indirect Taxation

Core

100

10

GSP 09101

Economics and Public Finance

Core

90

9

Sub Total 

51

Electives (only one)

GSP 09102

IT for Managers

Fundamental

70

7

GSP 09103

Project Management

Fundamental

70

7

GSP 09104

Strategic Management

Fundamental

70

7

TSP 09103

Principles of Accounting

Fundamental

70

7

TSP 09104

Financial Reporting

Fundamental

70

7

Sub Total for Electives

7

Total Credit for semester 1 

58

2

TSP 09205

Income Taxation  II

Core

90

10

TSP 09206

Compliance and Enforcement in Tax and Customs

Core

120

11

TSP 09207

Advanced Tax Accounting

Core

100

10

TSP 09208

International Taxation

Core

90

9

GSP 09205

Research Methodology

Core

100

9

GSP 09206

Field Practicum

Core

90

3

GSP 09207

Research Project

Core

110

11

Sub Total

63

Electives (only one)

GSP 09208

Risk Management

Fundamental

70

7

GSP 09209

Criminal Procedure Law

Fundamental

70

7

TSP 09209

Cost and Management  Accounting

Fundamental

70

7

GSP 09210

Quantitative Methods

Fundamental

70

7

TSP 09210

Tax Audit

Fundamental

70

7

Sub Total for Electives

7

Total Credit for semester 2

70

Grand Total

128

 

 Structure of the PGDCT Programme (Customs Emphasis)

 

Semester

Code

Module Name

Classification

Notional
Hours*

Credits

1

CSP 09101

Principles of goods classification

Core

110

11

CSP 09102

Principles of  Valuation and Rules of Origin

Core

100

10

TSP 09101

Income Taxation I

Core

110

11

TSP 09102

Indirect Taxation

Core

100

10

GSP 09101

Economics and Public Finance

Fundamental

90

9

Sub Total  

51

Electives (only one)

 

Electives

 

GSP 09102

IT for Managers

Fundamental

70

7

GSP 09103

Project Management

Fundamental

70

7

GSP 09104

Strategic Management

Fundamental

70

7

TSP 09103

Principles of Accounting

Fundamental

70

7

TSP 09104

Financial Reporting

Fundamental

70

7

Sub Total for Electives 

7

Total Credit for semester 1 

58

2

CSP 09203

Custom Rules in customs clearance procedures

Core

100

10

CSP 09204

Principles of International Trade laws and conventions

Core

90

9

CSP 09205

International Transport and Logistics

Core

100

10

TSP 09206

Compliance and Enforcement in Tax and Customs

Core

110

11

GSP 09205

Research Methodology

Core

90

9

GSP 09206

Field Practicum

Core

90

3

GSP 09207

Research Project

Core

110

11

Sub Total 

63

Electives (only one)

GSP 09208

Risk Management

Fundamental

70

7

GSP 09209

Criminal Procedure Law

Fundamental

70

7

TSP 09209

Cost and Management  Accounting

Fundamental

70

7

GSP 09210

Quantitative Methods

Fundamental

70

7

TSP 09210

Tax Audit

Fundamental

70

7

Sub Total for Electives

7

Total Credit for semester 2 

70

Grand Total

128