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The short courses department is responsible for administering non-degree short-term programs. These programs are tailor-made to suit specific performance needs and continuing professional development of the staff of the Tanzania Revenue Authority (TRA), Zanzibar Revenue Board (ZRB) and other key stakeholders involved in taxation and customs administration. The courses are delivered by well-qualified and experienced trainers in customs and tax administration.
The Institute collaborates with other Institutions involved in taxation and customs training as well as development partners such as JICA, NTC of Japan, IBFD of Netherlands, EAC and WCO to deliver short-term programs. Short courses of the Institute can be categorized into examinable and non-examinable courses.
Courses for TRA staffs
1. Customs Basic Course (CBC)
This is an examinable course designed to equip fresh employed and re-categorized staff in Customs and Excise Department with necessary knowledge skills and behavioral development to become Customs Officers. This program is a blend of classroom instruction and on-the-job practical experience and is instructed by well-seasoned and experienced staff in customs.
2. Taxation Basic Course (TBC)
This is an examinable course designed to equip fresh employed and re-categorized staff in TRA Revenue departments, with necessary knowledge skills and behavioral development to become Tax Officers. The program is a blend of classroom instruction and on-the-job practical experience and is instructed by well-seasoned and experienced staff in taxation.
3. Other short courses
These 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.
Courses for other stakeholders
Apart from tailor-made courses specific for TRA, the Institute develops and delivers courses to address emerging issues such as taxation of specialized sectors to other stakeholders depending on their specific needs.
1. Ordinary Diploma in Customs and Tax Management (DCTM)
Program Overview
DCTM is a two years full-time program comprising of four semesters. This program is designed for middle career in customs and tax administration. The program blends classroom instruction and real world practical experience through engagement of trainers who have practical experience in customs and tax administration.
Entry Qualifications
Successfully completion of Basic Technician Certificate in Customs and Tax Management, business or law related subjects from a recognized academic institution, OR successfully completion of A-Level in business related or natural science subjects with at least one principal pass. Applicants must have four passes at O-level, two of which must be Mathematics and English.
Program Structure
Year 1 (NTA Level 5)
Semester |
Code |
Module Name |
Classification |
Notional Hours* |
Credits |
1
|
GST 05101 |
Basic Communication Skills |
Fundamental |
5 |
8 |
GST 05102 |
Elements of Business Law |
Fundamental |
5 |
8 |
|
GST 05103 |
Basic Business Mathematics |
Fundamental |
6 |
9 |
|
CST 05104 |
Introduction to Customs |
Core |
8 |
12 |
|
TST 05105 |
Book-keeping and Accounts |
Core |
7 |
10 |
|
GST 05106 |
Introduction to Economics |
Fundamental |
5 |
8 |
|
2
|
CST 05207 |
Basic Freight Logistics |
Core |
7 |
10 |
GST 05208 |
Basic Data Processing |
Fundamental |
6 |
9 |
|
CST 05209 |
Trade Facilitation in Customs |
Core |
7 |
10 |
|
TST 05210 |
Introduction to Income Taxes |
Core |
7 |
11 |
|
TST 05211 |
Introduction to VAT and other indirect Laws |
Core |
7 |
11 |
|
TST 05212 |
Principles of Accounting for Specialise Entities and Items |
Core |
7 |
10 |
|
GST 05213 |
Elements of Development Studies |
Fundamental |
5 |
8 |
|
Total Credits for NTA 5 |
79 |
124 |
Year 2 (NTA 6)
Semester |
Code |
Module Name |
Classification |
Notional Hours* |
Credits |
1 |
TST 06101 |
Principles of Income Tax |
Core |
7 |
10 |
GST 06102 |
Principles of Auditing |
Fundamentals |
5 |
7 |
|
GST 06103 |
Principles of Management |
Fundamentals |
5 |
7 |
|
CST 06104 |
Principles of Tariff Classification |
Core |
7 |
10 |
|
CST 06105 |
Customs Enforcement and Management |
Core |
6 |
9 |
|
GST 06106 |
Fundamentals of Information Systems |
Fundamentals |
5 |
7 |
|
TST 06107 |
Principles of Tax Administration and Ethics |
Core |
6 |
9 |
|
GST 06108 |
Internship |
Core |
3 |
4 |
|
2 |
TST 06209 |
Fundamentals of Tax Accounting |
Core |
7 |
10 |
TST 06210 |
Fundamentals of Tax Audit |
Core |
6 |
9 |
|
GST 06211 |
Fundamentals of Entrepreneurship |
Fundamentals |
5 |
7 |
|
CST 06212 |
Principles of Customs Valuation and Rules of Origin |
Core |
6 |
9 |
|
GST 06213 |
Fundamentals of Business mathematics and Statistics |
Fundamentals |
5 |
8 |
|
TST 06214 |
Introduction to Local Government Taxation |
Core |
5 |
7 |
|
CST 06215 |
Freight Logistics Management |
Core |
5 |
7 |
|
Total Credits for NTA 6 |
83 |
120 |
*Hours used to conduct all the activities required for a trainer and a student to complete a module.
2. Basic Certificate in Customs and Tax Management (CCTM)
Program Overview
This is a one year full-time program. The program is competence-based and focuses on imparting the relevant and adequate knowledge, skills and attitudes needed to perform mid-career duties in customs and tax administrations. The program is also intended to prepare graduates for further academic progression in the same and related disciplines.
Entry Qualifications
Minimum entry requirements is four (4) passes in Certificate of Secondary Education Examination (O-Level) in business related subjects or NVA level 3 or one principal pass at A-Level in business related or natural science subjects. Applicants must have passed Mathematics and English at O-Level.
Program Structure
NTA 4
Semester |
Code |
Module Name |
Classification |
Notional Hours* |
Credits |
1
|
TST 04101 |
Introduction to Taxation |
Core |
7 |
11 |
GST 04102 |
Elements of Data Processing |
Fundamental |
5 |
8 |
|
GST 04103 |
Basic Communication skills |
Fundamental |
5 |
8 |
|
GST 04104 |
Elements of Business Mathematics |
Fundamental |
5 |
8 |
|
CST 04105 |
Elements of Customs Law and Administration |
Core |
8 |
12 |
|
GST 04106 |
Elements of Commerce |
Fundamental |
5 |
8 |
|
GST 04107 |
Elements of Business Law |
Fundamental |
5 |
8 |
|
2
|
CST 04208 |
Elements of Freight Logistics |
Core |
8 |
12 |
GST 04209 |
Elements of Office Management |
Core |
6 |
9 |
|
TST 04210 |
Book Keeping |
Core |
5 |
9 |
|
CST 04211 |
Elements of Customs Enforcement |
Core |
8 |
11 |
|
TST 04212 |
Elements of Tax Administration and Ethics |
Core |
8 |
11 |
|
GST 04213 |
Basic Life Skills |
Core |
5 |
8 |
|
Total Credits for NTA 4 |
79 |
123 |
*Hours used to conduct all the activities required for a trainer and a student to complete a module.
3. East African Customs Clearing and Freight Forwarding Practising Certificate (CFFPC)
Program Overview
The EACCFFPC program has been designed as a joint initiative of the East African Revenue Authorities (EARA) and Federation of East African Freight Forwarders (FEAFA). This program has been approved as a mandatory qualification for practicing as customs agent. The program has been adopted for all the five countries who are members of the East African Community.
This program is offered in full-time and part-time mode. Full-time mode takes four months while part-time mode takes six months.
Entry Qualifications
Two (2) passes at “O” Level or Holder of Advanced Certificate of Secondary Education Examination (ACSEE) and above.
Program Structure
Full Time
Semester |
Code |
Course Name |
Contact Hours per week |
Units |
1 |
FFCU 101&102 |
Customs laws and procedures |
4 |
4 |
FFCU 103 |
Customs 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 |
- |
|
Total Units for CFFPC |
28 |
24 |
Part Time
Semester |
Code |
Course Name |
Contact Hours per week |
Units |
1 |
FFCU 101&102 |
Customs laws and procedures |
4 |
4 |
FFCU 103 |
Customs 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 |
- |
|
Total Units for CFFPC |
28 |
24 |
The postgraduate programs are administered by the department of postgraduate studies. Currently there are four programs which are administered by this department namely:
- Collaborative Master of Arts in Revenue Law and Administration (MA.RLA)
Program overview
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).
Entry Qualification
Minimum entry requirements is a Second class Bachelor Degree in taxation, accounting, economics, law or any business related equivalent qualification
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 Courses
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
- Postgraduate Diploma in Taxation (PGDT)
Overview
The objective of this program is to enable trainees to administer all types of taxes i.e. direct, indirect and trade taxes as well. The program is offered in two modes; Regular and Executive. The program duration for both modes is 12 months.
Entry Qualifications
Minimum entry requirements is a bachelor degree or equivalent qualification in economics, law, business administration, finance, engineering, accounting from a recognized higher learning Institution.
Programme Structure
Post Graduate Diploma in Taxation (PGDT) – Taxation Major
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 |
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) – Customs Major
Semester |
Code |
Module Name |
Classification |
Notional |
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 |
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.
Subcategories
OVERVIEW Article Count: 6
OVERVIEW
The Institute’s programs offer a unique blend of theoretical classroom training and real life customs and taxation experiences. ITA programs are designed to address the competence needs of customs and tax practitioners at different stages of their careers. ITA has well qualified staff and adequate facilities to support its core functions of training, research and consultancy in the areas of taxation, customs and related fields.
Academic programmes;
Short courses
East African Customs and Freight Forwarding Practising Certificate
Basic Certificate in Customs and Tax Management
Ordinary Diploma in Customs and Tax Management
Bachelor Degree in Customs and Tax Management
Postgraduate Diploma in Customs and Taxation
Master of Arts in Revenue Law and Administration
Short Courses Article Count: 1
The short courses department is responsible for administering non-degree short-term programs. These programs are tailor-made to suit specific performance needs and continuing professional development of the staff of the Tanzania Revenue Authority (TRA), Zanzibar Revenue Board (ZRB) and other key stakeholders involved in taxation and customs administration. The courses are delivered by well-qualified and experienced trainers in customs and tax administration.
The Institute collaborates with other Institutions involved in taxation and customs training as well as development partners such as Japan International Cooperation Agency (JICA), Nation Tax College (NTC) of Japan, and International Bureau for Fiscal Documentation (IBFD) of Netherlands, the East African Cooperation (EAC) and World Customs Organisation (WCO) to deliver short-term programs. Short courses of the Institute can be categorized into examinable and non-examinable courses.
Courses for TRA staffs
1. Customs Basic Course (CBC)
This is an examinable course designed to equip fresh employed and re-categorized staff in Customs and Excise Department with necessary knowledge skills and behavioral development to become Customs Officers. This program is a blend of classroom instruction and on-the-job practical experience and is instructed by well-seasoned and experienced staff in customs.
2. Taxation Basic Course (TBC)
This is an examinable course designed to equip fresh employed and re-categorized staff in TRA Revenue departments, with necessary knowledge skills and behavioral development to become Tax Officers. The program is a blend of classroom instruction and on-the-job practical experience and is instructed by well-seasoned and experienced staff in taxation.
3. Other short courses
These 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.
Courses for other stakeholders
Apart from tailor-made courses specific for TRA, the Institute develops and delivers courses to address emerging issues such as taxation of specialized sectors to other stakeholders depending on their specific needs.
Basic Technician Certificate in Customs and Tax Management (CCTM) Article Count: 1
Basic Technician Certificate in Customs and Tax Management (CCTM)
This programme is competence-based developed in accordance with the Nation Council for Technical Education (NACTE) requirements focusing to facilitate students’ acquisition of specialized knowledge, skills and attitudes needed in the labour market for holders of this qualification.
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.
Duration of the Programme
The programme duration is twelve (12) months.
Programme Structure
The programme contains fourteen (14) modules which are spread over two semesters of seventeen (17) weeks each. A semester has 15 weeks of instruction and study and two (2) weeks for examinations administration. A Basic Certificate programme is required to have a minimum of 120 credits. This particular programme has a total of 123 credits.
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.
Modules for Basic Technician Certificate in Customs and Tax Management (CCTM) – NTA 4
Modules for NTA Level 4 |
||||
Semester 1 |
|
Semester 2 |
||
Code |
Name |
|
Code |
Name |
TST 04101 |
Introduction to Taxation |
|
CST 04208 |
Elements of Freight Logistics |
GST 04102 |
Elements of Data Processing |
|
GST 04209 |
Elements of Office Management |
GST 04103 |
Basic Communication skills |
|
TST 04210 |
Book Keeping |
GST 04104 |
Elements of Business Mathematics |
|
CST 04211 |
Elements of Customs Enforcement |
CST 04105 |
Elements of Customs Law and Administration |
|
TST 04212 |
Elements of Tax Administration and Ethics |
GST 04106 |
Elements of Commerce |
|
GST 04213 |
Basic Life Skills |
GST 04107 |
Elements of Business Law |
|
Bachelor Degree in Customs and Tax Management (BCTM) Article Count: 1
Bachelor Degree in Customs and Tax Management (BCTM)
Overview of the Programme
The BCTM programme is competence-based developed in accordance with the Nation Council for Technical Education (NACTE) requirements. It focus to facilitate students’ acquisition of specialized knowledge, skills and attitudes needed for holders of this qualification to perform as customs and/or tax practitioners.
Programme Structure
The programme consists of NTA level 7 and level 8. NTA Level 7 programme is divided into four semesters of seventeen (17) weeks study inclusive of two (2) weeks of examinations administration plus 8 weeks of guided field practicum which take place after the end of second semester. The NTA level 8 is divided into two semesters of seventeen (17) weeks study inclusive of two (2) weeks of examinations administration plus 8 weeks of guided field practicum which take place after the end of fourth semester of NTA level 7.
Programme Duration
The duration of the BCTM programme is three years (36 months)
Programme Modules for Bachelor of Customs and Tax Management (BCTM)
Year 1, Semester 1 |
|
Year 1, Semester 2 |
||
Code |
Name |
|
Code |
Name |
GSU 07101 |
Business Law |
|
GSU 07208 |
Business Communication |
GSU 07102 |
Microeconomics |
|
CSU 07209 |
Customs Laws |
TSU 07103 |
Principles of Accounting |
|
GSU 07210 |
Macroeconomics |
GSU 07104 |
Principles of Study Skills |
|
CSU 07211 |
Tariff Classification |
GSU 07105 |
Business Mathematics |
|
TSU 07212 |
Direct Tax Laws I |
GSU 07106 |
ICT Applications |
|
TSU 07213 |
Indirect Taxes |
GSU 07107 |
Development Studies |
|
TSU 07214 |
Financial Reporting |
Year 2, Semester 1 |
|
Year 2, Semester 2 |
||
Code |
Name |
|
Code |
Name |
CSU 07316 |
Customs Procedures |
|
CSU 07424 |
Rules of Origin and Export Promotions |
TSU 07317 |
Direct Tax Law II |
|
GSU 07425 |
Management Information Systems |
TSU 07319 |
Public Finance |
|
GSU 07426 |
Research Methodology |
CSU 07320 |
Customs Valuation |
|
TSU 07427 |
Tax Compliance and customer services |
GSU 07321 |
Field Attachment |
|
GSU 07428 |
Governance and Ethics |
GSU 07322 |
Business Statistics |
|
TSU 07429 |
Introduction to Tax Accounting |
Electives |
|
Electives |
||
GSU 07315 |
General Management |
|
GSU 07430 |
Management Mathematics |
GSU 07318 |
Public Sector Accounting |
|
GSU 07431 |
Auditing |
TSU 07323 |
Cost Accounting |
|
GSU 07432 |
Human Resource Management |
Year 3, Semester 1 |
|
Year 3, Semester 2 |
||
Code |
Name |
|
Code |
Name |
TSU 08101 |
Tax Administration |
|
GSU 08211 |
Research Project |
TSU 08102 |
Tax Accounting |
|
TSU 08212 |
Tax Audit and Investigation |
CSU 08103 |
Customs Enforcement |
|
TSU 08213 |
Tax Policy |
TSU 08104 |
International Taxation |
|
CSU 08214 |
Contemporary Issues in Customs |
CSU 08105 |
International Trade and Finance Law |
|
TSU 08215 |
Contemporary Issues in Taxation
|
GSU 08106 |
Field Attachment |
|
|
|
Electives |
|
Electives |
||
GSU 08107 |
Management Science |
|
GSU 08216 |
Project and Risk Management |
GSU 08110 |
Tax Analysis and Revenue Forecasting |
|
GSU 08217 |
Managerial Economics |
GSU 08108 |
Strategic Management |
|
GSU 08218 |
Organisational Behaviour |
GSU 08109 |
Entrepreneurship |
|
GSU 08219 |
Electronic Commerce |
Ordinary Diploma in Customs and Tax Management (DCTM) Article Count: 1
Ordinary Diploma in Customs and Tax Management (DCTM)
The DCTM is competence-based programme developed in accordance with NACTE requirements. It focus to facilitate students’ acquisition of knowledge, skills and attitudes needed for holders of this qualification to perform as tax and customs technicians who will work flexibly at different work places.
Duration of the programme
The programme duration is two years (24 months).
Programme Structure
The programme comprises of two NTA levels (NTA 5 and NTA 6) with each NTA level consisting of two semesters of seventeen (17) weeks inclusive of two (2) weeks for examinations. The NTA level 5 programme culminates in a guided field practicum of eight weeks after the end of second semester examination. The programme comprises a total of 28 modules (13 at NTA 5 and 15 at NTA 6) with a total of 244 credits.
Programme Modules Ordinary Diploma in Customs and Tax Management (DCTM)
Modules for NTA Level 5 |
||||
Semester 1 |
|
Semester 2 |
||
Code |
Name |
|
Code |
Name |
GST 05101 |
Basic Communication Skills |
|
CST 05207 |
Basic Freight Logistics |
GST 05102 |
Elements of Business Law |
|
GST 05208 |
Basic Data Processing |
GST 05103 |
Basic Business Mathematics |
|
CST 05209 |
Trade Facilitation in Customs |
CST 05104 |
Introduction to Customs |
|
TST 05210 |
Introduction to Income Taxes |
TST 05105 |
Book-keeping and Accounts |
|
TST 05211 |
Introduction to VAT and other indirect Laws |
GST 05106 |
Introduction to Economics |
|
TST 05212 |
Principles of Accounting for Specialise Entities and Items |
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GST 05213 |
Elements of Development Studies |
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Modules for NTA Level 6 |
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Semester 1 |
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Semester 2 |
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Code |
Name |
|
Code |
Name |
TST 06101 |
Principles of Income Tax |
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TST 06209 |
Fundamentals of Tax Accounting |
GST 06102 |
Principles of Auditing |
|
TST 06210 |
Fundamentals of Tax Audit |
GST 06103 |
Principles of Management |
|
GST 06211 |
Fundamentals of Entrepreneurship |
CST 06104 |
Principles of Tariff Classification |
|
CST 06212 |
Principles of Customs Valuation and Rules of Origin |
CST 06105 |
Customs Enforcement and Management |
|
GST 06213 |
Fundamentals of Business mathematics and Statistics |
GST 06106 |
Fundamentals of Information Systems |
|
TST 06214 |
Introduction to Local Government Taxation |
TST 06107 |
Principles of Tax Administration and Ethics |
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CST 06215 |
Freight Logistics Management |
GST 06108 |
Internship |
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Postgraduate Diploma in Customs and Taxation (PGDCT) Article Count: 1
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 |
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Electives (only one) |
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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 |
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 |
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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 |
Master of Arts in Revenue Law and Administration (MARLA) Article Count: 1
Master of Arts in Revenue Law and Administration (MARLA)
Programme Overview
This programme is offered in collaboration between ITA and two internationally celebrated universities, the University of Münster in Germany and 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
This is a two semester program, semester one carries four compulsory modules with the option of one elective from three modules. Semester two carries three compulsory modules with the option of one elective from three modules.
Structure of MARLA programme
SEMESTER ONE |
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Compulsory Courses |
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Taxation |
Customs |
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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 |
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Taxation |
Customs |
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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 |
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Compulsory Courses |
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Taxation |
Customs |
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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 Courses |
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Taxation |
Customs |
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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 |
East African Customs and Freight Forwarding Practising Certificate (CFFPC) Article Count: 1
East African Customs and Freight Forwarding Practising Certificate (CFFPC)
This programme has been designed as a joint initiative of the East African Revenue Authorities (EARA) and the Federation of East African Freight Forwarders Associations (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 in all East African Community member countries.
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.
Duration of the Programme
The programme takes four (4) months to complete full time programme and six (6) months to complete part-time programme.
Programme Structure
The CFFPC programme is taught in one semester and comprises of six (6) compulsory examinable courses each carrying four (4) units and one compulsory non-examinable course. One unit consists of one contact hour per week for fifteen (15) weeks.
Programme Modules
The Programme consists of six (6) examinable courses of four (4) units each and one non-examinable course as shown in the tables 1 and 2 below:
Modules for Modules for CFFPC (Full time)
Code |
Name |
|
Code |
Name |
FFCU 101&102 |
Customs laws and procedures |
|
FFFF 201 |
Port Clearance |
FFCU 103 |
Customs Tariff Classification |
|
FFFF 202 |
Freight Forwarding Operations |
FFCU 104 |
WTO Customs Valuation and Rules of Origin |
|
FFBM 300 |
Basic management skills |
|
FFCU 105 |
Application of Automated Customs Systems |
Modules for Modules for CFFPC (Part time)
Semester 1 |
|
Semester 2 |
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Code |
Name |
|
Code |
Name |
FFCU 101&102 |
Customs laws and procedures |
|
FFFF 201 |
Port Clearance |
FFCU 103 |
Customs Tariff Classification |
|
FFFF 202 |
Freight Forwarding Operations |
FFCU 104 |
WTO Customs Valuation and Rules of Origin |
|
FFBM 300 |
Basic management skills |
|
FFCU 105 |
Application of Automated Customs Systems |