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.