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