ISO 9001:2015 CERTIFIED

 

 

 

 

INSTITUTE OF TAX ADMINISTRATION (ITA)

 

 

 

 

 

2018/2019 PROSPECTUS

 

 

 

 

 

 

www.ita.ac.tz

 

 

 

 

 

VISION

To become a Globally Recognized Centre of Excellence in Customs and Taxation Training

 

 

 

 

MISSION

To Provide High Quality Professional Training, Research and Consultancy services in Customs and Taxation studies.

 

 

 

 

 

 

 

 

 

                                                                                     

 

TABLE OF CONTENTS

GOVERNING COUNCIL. 1

MANAGEMENT. 2

OFFICE OF THE RECTOR. 2

Council Secretariat 2

Head, Procurement Management Unit 2

Head, Public Relations. 2

OFFICE OF THE DEPUTY RECTOR FOR ACADEMIC, RESEARCH AND CONSULTANCY   3

Head, Tax Studies. 3

Head, Customs Studies. 3

Head, Short Courses. 3

Head, Postgraduate Studies. 3

Head, General Studies. 3

Head, Admissions, Registration and Examinations. 4

Head, Research and Consultancy. 4

Head, Library Services. 4

OFFICE OF THE DEPUTY RECTOR FOR PLANNING, FINANCE AND ADMINISTRATION   4

Head, Planning and Management Systems. 4

Head, Students Affairs. 4

Head, ICT. 5

Head, Estates. 5

Head, Human Resources. 5

ACADEMIC STAFF. 5

Professors: 5

Senior Lecturers: 5

Assistant Lecturers: 6

Tutorial Assistants: 7

Introduction. 8

Location and Facilities. 8

International Affiliations. 9

GENERAL INFORMATION ON ITA PROGRAMMES. 10

Admission Regulations. 10

Minimum Entry Qualification. 15

DETAILED INFORMATION ON ITA PROGRAMMES. 18

Department of Customs Studies. 18

East African Customs and Freight Forwarding Practising Certificate (CFFPC) 18

Basic Technician Certificate in Customs and Tax Management (CCTM) 20

Ordinary Diploma in Customs and Tax Management (DCTM) 22

DEPARTMENT OF TAX STUDIES. 27

Bachelor Degree in Customs and Tax Management (BCTM) 27

Department of Postgraduate Studies. 33

Postgraduate Diploma in Customs and Taxation (PGDCT) 33

Master of Arts in Revenue Law and Administration (MARLA) 40

Graduate Training Program (GTP) 42

LIBRARY AND COMPUTING SERVICES. 42

STUDENT WELFARE SERVICES. 42

FEES, ALLOWANCES AND CHARGES. 44

FEES DIRECTLY PAYABLE TO THE INSTITUTE. 44

ALLOWANCES PAYABLE TO STUDENTS. 46

CHARGES (OPTIONAL) SUBJECT TO AVAILABILITY OF SERVICE. 47

PAYMENT PROCEDURES AND REFUND POLICY. 47

Payment procedures. 47

Refund of Fees. 47

CONDUCT AND DISCIPLINE. 48

APPENDIX 1: IITA EXAMINATION REGULATIONS, 2018. 49

APPENDIX 2:         ITA LIBRARY RULES, 2007. 96

APPENDIX 3:  ITA STUDENTS’ BY-LAWS, 2017. 101

ALMANAC FOR ACADEMIC YEAR 2018/2019. 124

* Depending on sighting of the moon. 130

 

GOVERNING COUNCIL

Dr. Samwel Werema	Chairperson Deputy Rector (Planning, Finance and Administration) Institute of Accountancy Arusha
Prof. Hamud Majamba	Member Dean University of Dar es Salaam School of Law
Dr. Donald Mmari	Member Managing Director Research on Poverty Alleviation (REPOA)
Mr. Angyelile Tende	Member Manager of Technical Services National Board of Accountants and Auditors (NBAA)
Mr. Joseph Shefu	Member Managing Partner Ernst and Young
Ms. Zainab Msimbe	Member Partner PricewaterhouseCoopers (PwC)
Mr. Elijah Mwandumbya	Member Commissioner Domestic Revenue Department Tanzania Revenue Authority
Mr. Michael O.  John	Member Director Human Resources and Administration Tanzania Revenue Authority
Prof. Isaya J. Jairo	Member/Secretary Rector Institute of Tax Administration  Tanzania Revenue Authority

MANAGEMENT

 

OFFICE OF THE RECTOR

Rector

Prof. Isaya J. Jairo, B.Com. Hons (Dar), MSc Accounting & Finance (Stirling), Ph.D Finance (Strathclyde), PGC-Project Mgt. (Connecticut), ACPA (T) - NBAA

 

Contact: Tel: +255 22 2925104, +255 22 2925103,
Fax +255 22 2780161,

e-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.

 

Council Secretariat

Mr. Rashid Khalifa, BSc. Ed. (Dar), PGDSC (Dar), MBA (OUT)

Contact: Tel. +255 222925119,

e-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.

 

Head, Procurement Management Unit

Mr. Marco Kige, Diploma in Material Management (NBMM), CSP (NBMM) MBA (MU)

Contact: Tel. +255 22 2925115,

e-mail:  This email address is being protected from spambots. You need JavaScript enabled to view it.

 

Head, Public Relations

Ms. Oliver Njunwa, ADJ (NSTI), MA. Mass Com (SAUT)

Contact: Tel. +255 22 2925116,
e-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.

 

 

OFFICE OF THE DEPUTY RECTOR FOR ACADEMIC, RESEARCH AND CONSULTANCY

 

Deputy Rector for Academic, Research and Consultancy

Dr. Lewis J. Ishemoi, ADTM, PGDTM (IFM), Cert. in Financial Analysis and Management (TAMI), MBA Int. Taxation (Staffordshire), Ph.D (Groningen)

Contact: Tel: ++255 22 2925103, Fax: +255 22 2780161,
e-mail: LishemoiThis email address is being protected from spambots. You need JavaScript enabled to view it.

 

Head, Tax Studies

Mr. Philip Mbati, B.Com (Dar), CPA (T), MSc. Finance (Strathclyde), PGDT (ITA)

Contact: Tel. +255 22 2925110, e-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.

Head, Customs Studies

Mr. Edward Mwakimonga, ADTM (IFM), MBA International Business (Birmingham City)

Contact: Tel. +255 22 2925110,

e-mail This email address is being protected from spambots. You need JavaScript enabled to view it.                             

Head, Short Courses

Dr. Amos Ibrahim, B.Com (Dar), CPA (T), MA. Economics (Waseda), Ph.D (Waseda)

Contact: Tel. +255 22 2925102,
e-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.

 

Head, Postgraduate Studies

Mr. Praygod Chao, ADA (IAA), PGDA (IAA), MIT (Dar)

Contact: Tel. +255 22 2925117, email: This email address is being protected from spambots. You need JavaScript enabled to view it.

Head, General Studies

Mr. Pius Kibahila, ADTM (IFM), PGDTM (IFM), MSc. Finance (Strathclyde)

Contact: Tel: +255 22 2925110, e-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.

Head, Admissions, Registration and Examinations         

Mr. Justin Musa, BA. Hons. (Dar), MA. (Makerere)

Contact: Tel. +255 22 2925113, e-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.

 

Head, Research and Consultancy

Mr. Ussi Hussein, BA- Statistics and Economics (Dar) MBA-Finance and Marketing (Dar), Cert. in Labour Statistics (USA)

Contact: Tel. +255 22 2925101, e-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.

 

Head, Library Services

Mr.  Ibrahim Mshighati, MA. Lib. Sc. (ELTE), Dip. Theology (CEBI.), Cert. Journalism (The American Journalism Centre, Budapest)

 

Contact: Tel: +255 222925109, e-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.

 

OFFICE OF THE DEPUTY RECTOR FOR PLANNING, FINANCE AND ADMINISTRATION

 

Ag. Deputy Rector Planning, Finance and Administration

Mr. Emmanuel Masalu, ADCA (IDM), CPA (T), MTG (Utrecht)

Contact: Tel. +255 22 2925106, e-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.

           

Head, Finance

Mr. Emmanuel Foya

Contact: Tel. +255 22 2925108, e-mail:  This email address is being protected from spambots. You need JavaScript enabled to view it.

 

Head, Planning and Management Systems

Mr. Ryoba Mzalendo, BAF (MU), MIB (Dar)

 

Contact: Tel. +25522295112,  e-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.

Head, Students Affairs

** Mr. Rashid Khalifa, BSc.Ed.(Dar), PGDSC (Dar), MBA (OUT)

Contact: Tel. +255 222925119, e-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.

Head, ICT

Mr. Evance M. Leonard, BSc Telecommunications Engineering (Dar), MBA- CM (Mzumbe)

Contact: Tel. +255 222925111, e-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.

Head, Estates

Ms. Joyce P. Mwaifuge, ADLMV (UCLAS), PGDBA (CBE), MBA-CM (Mzumbe), Fully Registered Surveyor

 

Contact: Tel. +255 222925111, e-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.

Head, Human Resources

Ms. Zaina S. Kadimagezi, BASO (Dar), PGDHRM (IFM), MSc. HRM (Mzumbe), PHR (TPSC), PGDLMA (ISW).

 

Contact: Tel. +255 222925111, e-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.

 

ACADEMIC STAFF  

 

Professors:

1. Prof. Isaya J. Jairo, B.Com. Hons. (Dar), MSc Accounting & Finance (Stirling), Ph.D Finance (Strathclyde), PGC-Project Mgt. (Connecticut), ACPA (T) - NBAA

 

Senior Lecturers:

1. Dr. Lewis J. Ishemoi, ADTM, PGDTM (IFM), Cert. in Financial Analysis and Management (TAMI), MBA Inter. Taxation (Staffordshire), Ph.D (Groningen)

 

Principal Instructors:

1. Ms. Stella Cosmas, LL.B (Dar), MBA (ESAMI), Certified Fraud Examiner
2. Mr. Jocktan  Kyamuhanga, ADCA (IDM)
3. Mrs. Asha Nassor, LL.B (Dar), LL.M (Dar), Dip. Ed. (Korogwe), Advocate

 

Lecturers:

1. Dr. Amos Ibrahim, B.Com (Dar), CPA (T), MA. Economics (Waseda), Ph.D (Waseda)
2. Mr. Emmanuel Massewe, BA. Econ. (Dar), Assessors’ Course (ITA), MSc. Finance (Strathclyde)
3. Mr. Emmanuel Masalu, ADCA (IDM), CPA (T), MTG (Utrecht)
4. ***Mr. Joseph Chikongoye, ADEP (IDM), PGDTM (IFM), MSc Fiscal Studies (Bath)
5. Mr. Phillip Mbati, B.Com (Dar), CPA (T), MSc. Finance (Strathclyde), PGDT (ITA)
6. Ms. Pilly Marwa, ADA, PGDTM (IFM), MSc. Pub. Policy & Taxation (Yokohama)
7. Mr. Suweid Faraj: ADTM, PGDTM (IFM), PGDSC (Dar), MBA Finance (Maastricht)
8. **Mr. Cyril Chimilila, BSc. Agric. Econ. & Business (SUA), MSc. Agric. Econ. (SUA)
9. Mr. Ussi H. Hussein, BA. Statistics and Economics (Dar) MBA-Finance and Marketing (Dar), Cert. in Labour Statistics (USA)

 

Senior Instructors

1. Mr. Pius Kibahila, ADTM (IFM), PGDTM (IFM), MSc. Finance (Strathclyde)
2. Mr. Rogasian Shirima, ADBA (IDM), MBA (Dar)
3. Mrs. Tunu Mwiru, BA (Dar), PGDTM (IFM), MSc. Finance (Strathclyde)
4. Mr. Kasty Phelicean BCom(Dar),  MBA( ) MCA (Munster)
5. **Mr. Ahmad Mohamed, ADA (CBE), CPA (T), MA.RLA (Dar), Dip. Ed. (Al-Haramain)
6. **Mr. Alfred. J. Kimea, ADA (IFM), CPA (T), MA.RLA (Dar)
7. Mr. Amos Benjamin, BA. Econ. Hons. (Dar), MCA (Munster)
8. ***Ms. Caroline Mutayabarwa, BSc. Home Economics (SUA), MBA (Wuhan)
9. Mr. Edward Mwakimonga, ADTM (IFM), MBA International Business (Birmingham City)
10. **Mr. Haji J. Mkwawa, BA, LL.B (Mysore), LL.M (Dar)
11. Ms. Hamida Msofe, ADA (IFM), PGDBM (London School of Commerce), MBA. Int. Business (Wales), MSc. Management Consultancy (Liverpool), CPA (T)
12. **Mr. Hamza. I. Abdulrahman, LL.B Hons. (Dar), LL.M (Dar)
13. **Ms. Joyce Sichone, B.Com (Dar), MBA (Dar), CPA (T)
14. Mr. Justin Musa, BA. Hons. (Dar), MA. (Makerere)
15. Mr. Praygod Chao, ADA (IAA), PGDA (IAA), MIT (Dar)
16. Mr. Richard Donati, ADTM (IFM), MA (London)
17. **Ms. Rosemary Mwandu, ADA (SAUT), PGDT (ITA), MA.RLA (Dar)
18. Mr. Ryoba Mzalendo, BAF (MU), MIB (Dar).
19. Ms. Rufina Milamo, BAF (MU), MSc. Applied Economics (Adelaide)
20. ***Ali Alexander, B.Com (Dar), CPA (T), MCA (Munster)
21. Ms. Evelyne Mwambije, BCTM (ITA), MA (Berlin)
22. Ms. Mary Ruhara, BCTM (ITA), MA (Berlin)
23. Mr. Pascal Gomba, BCTM (ITA), MA.RLA (Dar)

 

Assistant Lecturers:

 

Tutorial Assistants:

1. Mr. August O. Kessy, BA. Econ.& Soc. (Udom), CPA(T)
2. Ms. Rukayya S. Abdallah, BCTM (ITA)
3. Mr. Michael J. Marere, LL.B (MU)
4. Mr. Elly Mloso, BAF (MU), CPA (T)
5. Mr Noah Athanas, BAF(MU), CPA(T)

 

Key:  ** On Doctoral  Studies

*** On Secondment

 

ITA PROFILE

Introduction

The Institute of Tax Administration (ITA) is a training arm of the Tanzania Revenue Authority (TRA) whose primary role is to provide tailor-made courses aimed at building capacity of TRA staff. ITA also offers tailor-made courses to various stakeholders in fields of customs, taxation and related fields. Apart from tailor-made courses ITA offers outcome-based training programmes leading to the award of certificates, diploma, bachelor degree, postgraduate certificate and postgraduate diplomas.

ITA is also an accredited higher learning institution under the provisions of the National Council for Technical Education Act (No. 9) of 1997 with a mandate uniquely focussed on improving the practice of customs and taxation through training, research and consultancy.  Since its accreditation in 2007, ITA aims at being in the forefront to deliver outcome-based training for current and future customs and tax practitioners. ITA’s strategy is to build on this foundation and achieve international recognition as one of the top customs and tax management training institutions in the world. This strategy emanates from our belief that world-class tax systems need a globally-recognized customs and tax management education partner. The East African Community (EAC) Secretariat has identified ITA as the leading training institution in customs and taxation fields and has therefore earmarked ITA for recognition as a Centre of Excellence for Customs and Tax Studies in the EAC region.

 

Being an integral part of the Tanzania Revenue Authority, ITA’s programmes offer a unique blend of theoretical classroom training and real life customs and taxation experiences. The programmes are designed to address the competence needs of customs and tax practitioners at different stages of their careers.

Location and Facilities

The campus is conveniently located in the environs of the city of Dar es Salaam at Mikocheni B Area along ITV Road about two kilometres from Mwenge junction. ITA has a capacity of hosting 2,000 students at any point in time for long term programmes and approximately 1,000 participants for tailored short courses. It has suitable accommodation facilities for up to 134 on-campus trainees at any one time. Other training facilities include lecture and seminar rooms, computer laboratories with Internet connectivity, a library, executive conference halls and standby electricity generators to ensure uninterrupted power supply. All these facilities are well maintained and up-graded to world-class status in line with Tanzania Revenue Authority quality commitments as per ISO 9001:2015 standards.

 

International Affiliations

The Institute is a member of the International Network of Customs Universities (INCU) in order to further its vision as a world-renowned customs education, training and research institution. The INCU provides the World Customs Organization (WCO), governments, other organizations and the private sector with a single point of contact with universities and other training and research institutions that are active in the field of customs. From 2015 ITA has been in a Memorandum of Understanding with the International Bureau of Fiscal Documentation (IBFD) and also cooperates with Japan International Corporation Agency (JICA) for capacity building.

 

Since 2007, the Institute has been in a tripartite arrangement with the University of Muenster, Germany and the University of Dar es Salaam for collaboration in training, research and other capacity building initiatives. It is under this arrangement that the Institute is conducting the professional Master of Arts in Revenue Law and Administration programme (MARLA).

 

In addition, the Institute has a strategic alliance with the Arusha-based Eastern and Southern African Management Institute (ESAMI) for joint delivery of leadership and management development training for staff of the Tanzania Revenue Authority and other stakeholders.

 

GENERAL INFORMATION ON ITA PROGRAMMES

For the academic year 2018/2019, ITA plans to offer its customized short-term training in specified areas of customs and tax management for TRA staff and other stakeholders. Details for these programmes are published separately in the ITA Short Courses Calendar for 2018/2019. In addition to the short-term programmes, the Institute offers a total of eight long-term programmes that are open to the general public. Four of the programmes are at postgraduate level with the remaining four being undergraduate programmes.

Admission Regulations

Admission requirements differ by programme and are specified under each programme. However, there are general regulations that govern all admissions into the Institute’s programme.

1. Applications

All applicants will have to apply online through the ITA Student Admissions and Registrations System (SARIS). The duly completed online applications must be made not later than the date specified in the call for applications for the particular admission season. Only applicants who meet the required minimum entry qualifications into the ITA should submit applications. Applications for applicants who do not meet the minimum entry qualifications will not be processed and the admission fee paid will not be refunded.  Student who are continuing with studies at ITA or other higher learning institutions in Tanzania are not allowed to applies for studies.

Applicants seeking admission into  the collaborative MARLA programme should channel their applications through the online applications platform of our partners, namely; the University of Dar es Salaam.

2. Applications by  Discontinued and former ITA Students

(a) Students discontinued on academic grounds from one programme may be allowed to apply into another programme programme provided have the minimum entry criteria.

(c) Students discontinued from studies because of examination irregularities will not be considered for readmission into any programme of the Institute.

3. Submission of False  Information

It is an offense to submit false information when applying for admission. Applicants who will be found to have submitted forged certificates or any other false information shall not be considered and appropriate legal action may be taken against them.

4. Payment of fees

Successful applicants will be registered only after they have paid the requisite ITA  fees. Fees paid will not be refunded unless otherwise provided for under the Institute’s Refund Policy.

5. Registration Procedure

Successful applicants will be registered only after they have paid the requisite fees as per the Institute’s requirements. During registration the student must produce the following documents:

(a)    Joining instructions.

(b)    Duly completed acceptance form to abide by the institute’s rules and regulations.

(c)    Duly completed Medical Examination Form.

(d)    Original certificates, transcripts, statement of results, etc.

(e)    Birth certificates. Affidavits are not acceptable.

(f)     Two passport size photographs and four stamp size photographs.

(g)    Original receipts from the Institute’s Finance office indicating they have paid the requisite fees.

Note: All foreign students must comply with immigration laws of the United Republic of Tanzania which include the requirement for them to obtain student permit.

 

6. Registration into the Student Academic Information System (SARIS )

(a) All new  and continuing students shall register for total modules within two weeks after the commencement of the respective semester of an academic year.

(b) The Head of respective Academic Departments shall be responsible to ensure that all continuing students are registered.

(c) A student who qualifies for registration but fails to register within two weeks after the commencement of the semester shall be deregistered automatically.

(d) For a student to be registered, the following conditions will apply:

                  i.     The student must have met all examination requirements.

                ii.     The student must have paid all fees as prescribed by the Institute.

               iii.     If the student is a fresh one, the student must have been duly admitted.

               iv.     The student must enter the necessary particulars in the system.

(e) Students will be individually informed of their module registration status through an automatic confirmation, through their email.

(f) A penalty fee of TZS 30,000/- per module shall be  charged for late registration of respective modules.

 

7. Module Change/Withdrawal 

(a)   Application for change of module(s) or withdrawal from module(s)  may be considered if the application of the same is made within two (2) weeks from the start of the semester.

(b)  A student who has registered for a module but wishes to withdraw from that module must apply to the  Deputy Rector (ARC) for permission to do so not later than two weeks after the start of the semester.

(c)   Students who have not withdrawn officially from module(s) within the deadline and who do not sit for the examination(s) in question will be deemed to have failed the module(s) and their GPA/CGPA will be adversely affected.

8. Change of Name(s)

No change of name(s) by any student will be entertained during the course of study at the Institute. A student will therefore use the same names appearing on their certificates submitted at the time of admission.

9. Change of Programme

(a)    Transferring from one academic programme to another will be allowed only where the student has the required admission criteria for the academic programme for which transfer is being sought and a vacancy exists in that programme. 

(b)    This regulation applies to programmes with Regular/Full Time and Executive/Part Time Modes. Student cannot transfer from one mode to another unless permitted by the Deputy Rector (Academic, Research and Consultancy).

10. Compliance with Institute’s Regulations and By Laws

Each student is expected to comply fully with the Institute’s regulations, including By-laws governing the general conduct of students, examination regulations,  admission regulations, library rules and any other lawful instructions issued from time to time by legitimate authorities of the Institute.  It shall be the duty of all students to obtain and inform themselves on the Institute’s Regulations and By-Laws.

11. Postponement of Studies

No student will be allowed to postpone studies after commencement of the respective studies except under special circumstances. However, permission to postpone studies may be considered after submission of satisfactory evidence of the reasons for postponement and written approval from the sponsor. Special circumstances shall include:

(a) Sickness;

(b) Serious social problems (each case to be considered on its own merit); and

(c) Severe sponsorship problem.

 

Where approval to postpone studies is granted it will be limited to a maximum of one academic year. However, postponement time shall not affect the maximum period allowed for the Programme of Study. In case of postponement of studies in the final year, a student must submit a new dissertation or project.

A student seeking postponement of studies shall complete a Postponement Form. The forms are available at the Institute’s Receptions and the Student’s Record Office. Any Postponement shall be valid only after having received written approval from the Deputy Rector for Academics.

12. Withdrawal from the Institute

(a)    Any registered student of the Institute has to complete a  Clearance Form if s/he wishes to completely clearance form at any time from the  Institute even if s/he has not attended any lectures.

(b)    Failure to fill the Clearance Form will result in  “Incomplete” grade for all modules registered and tuition already paid will not be reimbursed.  

(c)    Students who have withdrawn from a Programme of Study at the Institute of Tax Administration as from the second week after the beginning of the first semester of year without submitting valid reason(s) at the time of the application for withdrawal will not be admitted in the same Programme until a period of two years has expired.

(d)    The student has to submit the duly completed form together with the Institute’s  identity card issued to her/him to the Students Records  Office.

(e)    Upon fulfilment of the above procedure the student will be officially withdrawn from the Institute.

Minimum Entry Qualification

1. East African Customs Clearing and Freight Forwarding Practising Certificate (CFFPC) 

Two (2) passes at “O” Level

2. Basic Technician Certificate in Customs and Tax Management

At least four (4) passes at grade D in Certificate of Secondary Education Examination (CSEE) in business related subjects, law related courses; or a GPA of not less than One (1) in CSEE results; provided the applicant has a pass in Mathematics and English

 OR

NVA level 3 or successfully completion of ACSEE in business related

3. Ordinary Diploma in Customs and Tax Management (DCTM)

successfully completion of ACSEE in business related or natural science subjects with at least one principal and one subsidiary pass. Applicants should have four passes at O Level, two of which must be mathematics and English.

OR

Successfully completion of ITA Basic Technician Certificate in Customs and Tax Management CCTM); or successfully completion of business related subjects or law related courses in NTA level 4 with average GPA  of at least 3.0. Candidates should have four passes at O Level, two of which must be mathematics and English.  

OR

successful completion of ATEC I offered by NBAA; or successful completion of foundation stage offered by PSPTB. Applicants must have four passes at O level, two of which must be Mathematics and English.

4. Bachelor of Customs and Tax Management (BCTM)

Satisfactory completion of A level in business related or natural science subjects and obtained at least 4.0 points in two subjects in ACSEE results. Applicants must have four passes at O level two of which must be Mathematics and English.

OR

Successfully completion of ITA Diploma in Customs and Tax Management (DCTM); or successfully completion of NTA level 6 in business related subjects, natural science subjects or ICT provided that an applicant has an average GPA of 3.0; or successful completion of ATEC II offered by NBAA; or successful completion of foundation stage from PSPTB. Applicants must have four passes at O level two of which must be Mathematics and English.

5. Postgraduate Diploma in Taxation (PGDT)

Bachelor’s degree or equivalent qualification from a recognized institution

6. EAC Postgraduate Certificate in Customs Administration (PGCCA)

A Bachelor degree or any other equivalent qualification from a recognized institution.

7. EAC Postgraduate Diploma in Customs Administration (PGDCA)

A Bachelor degree and successful completion of PGCCA.

8. Graduate Training Program (GTP)

A Bachelor degree or equivalent qualification from a recognized institution.

9. Master of Arts in Revenue Law and Administration (MARLA)

Second Class, Lower Division Bachelor Degree in taxation, accounting, economics, law or any business related equivalent qualification.

 

 

Inquiries on any matters related to long-term programmes should be addressed to:

Head, Admission, Registration and Examinations

Institute of Tax Administration

P. O. Box 9321

DAR ES SALAAM

Tel:  +255 22 2780 721

Mobile:  +255 785 558 211

Fax: +255 22 2781 288/+255 22 2780 161

E-mail : This email address is being protected from spambots. You need JavaScript enabled to view it. or This email address is being protected from spambots. You need JavaScript enabled to view it.

 

Inquiries on short courses should be addressed to:

Head, Short Courses

Institute of Tax Administration

P. O. Box 9321

DAR ES SALAAM

Tel:  +255 22 2780 295/+255 22 2780 127 

Fax: +255 22 2781 288/+255 22 2780 161

E-mail: This email address is being protected from spambots. You need JavaScript enabled to view it. or AIbrahim2This email address is being protected from spambots. You need JavaScript enabled to view it.

 

DETAILED INFORMATION ON ITA PROGRAMMES

 

Department of Customs Studies

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 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.

 

Programme Objective

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.

 

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 weeks.

 

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 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:

 

Table 1:    East African Customs and Freight Forwarding and Practicing Certificate (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

Table 2:    East African Customs and Freight Forwarding and Practicing Certificate (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

 

Basic Technician Certificate in Customs and Tax Management (CCTM)

This programme was developed in accordance with NACTE requirements. The programme is therefore competence-based and it focuses on the knowledge, skills and attitudes needed in the labour market for holders of this qualification.

 

Programme Objective

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.

 

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.

 

Duration of the Programme

The programme duration is twelve (12) months.

 

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.

 

Table 3:    Basic Technician Certificate in Customs and Tax Management (CCTM) NTA Level 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

Note:  *Notional hours means hours used to conduct all the activities required for a trainer and student to complete a module.

 

Ordinary Diploma in Customs and Tax Management (DCTM)

This DCTM 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 in the labour market for holders of this qualification.

 

Programme Objective

The main objective of the programme is to prepare tax and customs technicians who will work flexibly at different work places.

 

Programme Structure

The DCTM 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.

 

At each level there are fundamentals and core modules. Core modules provide the development of the main theme of the programme while fundamental modules provide a range of basic skills, knowledge and principles appropriate for a graduate in the field of customs and tax management. They broadly represent the main areas of activity in the customs and tax management disciplines.

 

Duration of the programme

The programme duration is two years (24 months).  

 

Programme Modules

This two year programme consists of four semesters with the following modules:-

 

Table 4:    Diploma in Customs and Tax Management (DCTM) 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

Note:  *Notional hours means hours used to conduct all the activities required for a trainer and student to complete a module.

 

Table 5:  Structure of the NTA Level 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

Note:  *Notional hours means hours used to conduct all the activities required for a trainer and student to complete a module.

DEPARTMENT OF TAX STUDIES

 

Bachelor Degree in Customs and Tax Management (BCTM)

Overview of the Programme

The 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 Degree holders 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

 

Table 6: Bachelor of Customs and Tax Management (BCTM) Year 1

Semester	Code	Name	Classification	Notional Hours*	Credits
1	GSU 07101	Business Law	Fundamental	5	8
	GSU 07102	Microeconomics	Fundamental	5	8
	TSU 07103	Principles of Accounting	Core	7	10
	GSU 07104	Principles of Study Skills	Fundamental	5	8
	GSU 07105	Business Mathematics	Fundamental	6	9
	GSU 07106	ICT Applications	Fundamental	5	7
	GSU 07107	Development Studies	Fundamental	5	7
2	GSU 07208	Business Communication	Fundamental	5	7
	CSU 07209	Customs Laws	Core	7	10
	GSU 07210	Macroeconomics	Fundamental	5	7
	CSU 07211	Tariff Classification	Core	7	10
	TSU 07212	Direct Tax Laws I	Core	7	10
	TSU 07213	Indirect Taxes	Core	6	9
	TSU 07214	Financial Reporting	Core	7	10
Total Credits for Year 1				82	120

Note:  *Notional hours means hours used to conduct all the activities required for a trainer and student to complete a module.

 

Table 7:  Bachelor of Customs and Tax Management (BCTM) Year 2

Semester	Code	Name	Classification	Notional Hours*	Credits
1	CSU 07316	Customs Procedures	Core	6	9
	TSU 07317	Direct Tax Law II	Core	7	10
	TSU 07319	Public Finance	Core	5	7
	CSU 07320	Customs Valuation	Core	6	9
	GSU 07321	Field Attachment	Core	3	4
	GSU 07322	Business Statistics	Fundamental	5	8
	Elective (any two)
	GSU 07315	General Management	Fundamental	5	8
	GSU 07318	Public Sector Accounting	Fundamental	5	8
	TSU 07323	Cost Accounting	Fundamental	5	8
2	CSU 07424	Rules of Origin and Export Promotions	Core	7	10
	GSU 07425	Management Information Systems	Fundamental	5	8
	GSU 07426	Research Methodology	Fundamental	5	8
	TSU 07427	Tax Compliance and customer services	Core	6	9
	GSU 07428	Governance and Ethics	Fundamental	5	7
	TSU 07429	Introduction to Tax Accounting	Core	7	10
	Electives (any two)
	GSU 07430	Management Mathematics	Fundamental	5	8
	GSU 07431	Auditing	Fundamental	5	8
	GSU 07432	Human Resource Management  Commerce	Fundamental	5	8
Total Credits for Year 2				82	123

Note:  *Notional hours means hours used to conduct all the activities required for a trainer and student to complete a module.

Table 8: Bachelor of Customs and Tax Management (BCTM) Year 3

Semester	Code	Module Name	Classification	Notional Hours*	Credits
1	TSU 08101	Tax Administration	Core	5	8
	TSU 08102	Tax Accounting	Core	7	10
	CSU 08103	Customs Enforcement	Core	6	9
	TSU 08104	International Taxation	Core	5	8
	CSU 08105	International Trade and Finance Law	Core	5	7
	GSU 08106	Field Attachment	Core	3	4
	Electives (any two)
	GSU 08107	Management Science		5	8
	GSU 08110	Tax Analysis and Revenue Forecasting	Fundamental	5	8
	GSU 08108	Strategic Management	Fundamental	5	7
	GSU 08109	Entrepreneurship	Fundamental	5	7
2	GSU 08211	Research Project	Core		14
	TSU 08212	Tax Audit and Investigation	Core	6	9
	TSU 08213	Tax Policy	Core	6	9
	CSU 08214	Contemporary Issues in Customs	Core	5	8
	TSU 08215	Contemporary Issues in Taxation	Core	5	8
	Elective (any two)
	GSU 08216	Project and Risk Management	Fundamental	5	7
	GSU 08217	Managerial Economics	Fundamental	5	8
	GSU 08218	Organisational Behaviour	Fundamental	5	7
	GSU 08219	Electronic Commerce	Fundamental	5	8
Total Credits for Year 3				82	124

Note:  *Notional hours means hours used to conduct all the activities required for a trainer and student to complete a module.

 

Department of Postgraduate Studies

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 for graduates from various fields as economics, law, business administration, finance, engineering, accounting, etc.

 

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 will comprise of classroom and lab work followed by eight weeks of field attachment, 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 will comprise of classroom and lab work followed by 12 weeks of field attachment, research work and dissertation writing.

 

In order to enable learners to have enough time for critical thinking as required for graduate students, the new Competency Based Curriculum has been designed in so as to enable learners to emphasise in either in Customs Administration or Tax Administration.  Consequently learners emphasising in customs have more compulsory modules for Customs Studies (coded, CSP) whereas those emphasizing in Tax Studies have more compulsory modules in the Tax Studies (coded, TSP). However, all learners will be awarded PGDCT regarded of the emphasis. The emphasis will be reflected in the academic transcript only. The emphasis is implemented during the second semester of study.

 

Programme Duration

The duration for  Regular and Executive programmes is 12  and 18 months respectively.

 

Programme Modules

For an overview of the whole structure of this programme refer to Tables 9 & 10.

 

Table 9:    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

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.

 

Table 10:   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

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.

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.

 

Admission Requirements

For admission to the taught Master of Arts in Revenue Law and Administration, the applicant shall be a holder of:

(a)         A Bachelor degree or equivalent qualification in taxation, accounting, economics, law or any business related discipline,

AND

He/she must be a holder of a Postgraduate Diploma in Taxation (PDGT) offered by the Institute of Tax Administration or equivalent qualification offered by any other accredited institution.

OR

(b)         A Bachelor degree or equivalent qualification in taxation, accounting, economics, law or any business related discipline without a post graduate diploma in taxation (or equivalent qualification) may be admitted provided that he/she scored at least upper second class at undergraduate.

 

Table 11:   Core and Elective Courses

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

Graduate Training Program (GTP)

This is a special program offered to newly recruited TRA employees in order to equip them with practical aspects of Tanzania Revenue Authority operations.

 

LIBRARY AND COMPUTING SERVICES

Professional library services are available on campus whereby a dedicated and qualified team of librarians offer services seven days a week at designated times. The Institute’s Library has a capacity of up to 135 readers at a time and is well equipped with 1,905 book titles in 10,089 volumes for use by students as well as staff; 82 journal titles in 356 volumes.

Borrowing library materials is limited to registered users only although use of library materials within the Library does not require registration. Library users can also surf the internet free of charge for online information resources. The library is equipped with more than 50 computers with internet connectivity.

 

There are three computer laboratories available for use by trainees and staff.  Internet is available in the library and in the computer laboratories. In addition, the institute provides free wireless internet services (Wi-Fi) to students and staff. The laboratories have modern computing facilities and networked systems which may be linked to TRA operations sites.

 

STUDENT WELFARE SERVICES

A range of social welfare services are available on campus and these include:

• Accommodation for trainees
• Catering
• Recreation facilities
• Guidance and Counselling
• Gymnasium
• Sports and Games

 

ITA Students Organisation (ITASO)

A students’ government, known as the ITA Students’ Organization (ITASO) is in place at ITA. ITASO was established so as to effectively involve students in managing their own affairs at the Institute. All students enrolled into any long-term programme of the Institute become automatic ITASO members.

 

FEES, ALLOWANCES AND CHARGES

FEES DIRECTLY PAYABLE TO THE INSTITUTE

 

Table 12: Tanzania and EAC Students (in TShs) either per annum (p.a.) or per programme (p.p.)

Programme	Tuition Fee	Caution Money*; NACTE exams & Health Insurance fees	ITASO	Total
East African Customs Clearing and Freight Forwarding Practising Certificate	750,000 p.p.	50,000 p.p. 50,400 p.p	30,000 p.p.	880,400
Basic Certificate in Customs and Tax Management	1,500,000p.a.	50,000 p.p 15,000 p.p. 50,400 p.p	30,000 p.p.	1,645,400
Diploma in Customs and Tax Management	1,500,000p.a.	50,000 p.p. 15,000 p.a 50,400 p.a	30,000 p.a.	1,645,400
Bachelor of Customs and Tax Management	1,800,000p.a.	50,000 p.p. 20.000 p.a. 50,400 p.a	30,000 p.a.	1,950,400
Postgraduate Diploma in Taxation	2,700,000p.p.	50,000 p.p. 50,400 p.p	30,000 p.p.	2,830,400
Master of Arts (Revenue Law & Administration)	7,000,000 p.p	50,000 p.p. 50,400 p.p	30,000 p.p.	7,130,400

Table 13: Non-EAC Students (in US $) per annum (p.a.) or per programme (p.p.)

Programme	Tuition Fee	Caution Money*; NACTE exams & fees	ITASO	Total
East African Customs Clearing and Freight Forwarding Practising Certificate	1,400 p.p.	50 p.p. 50 p.p	30 p.p.	1,480
Basic Certificate in Customs and Tax Management	3,000 p.a.	50 p.p. 15 p.p. 50 p.p	30 p.p.	3,095
Diploma in Customs and Tax Management	3,000 p.a.	50 p.p. 15 p.a. 50 p.a	30 p.a.	3,095
Bachelor of Customs and Tax Management	4,200 p.a.	50 p.p. 20 p.a 50 p.a	30 p.a.	4,300
Postgraduate Diploma	6,300 p.p.	50 p.p. 50 p.p	30 p.p.	6,380
Master of Arts (Revenue Law & Administration)	7,000 p.p	50 p.p. 50 p.p	30 p.a.	7,080

*This amount is refundable within one year after completion of studies

 

Application Fee

For all programmes, a non-refundable application fee is payable at the rate of Tanzania shillings (Tshs) 20,000 and 30,000 respectively for CFFPC and postgraduate programmes by applicants who are Tanzanians. In case the applicant is a non - East African, the application fee amounts US$ 20 and 30 for CFFPC and postgraduate programmes respectively.

 

ALLOWANCES PAYABLE TO STUDENTS

The following are recommended rates for various payments by sponsors that can be made directly to students.

 

Books and Stationery Allowance (per annum)

Postgraduate Diploma Tshs. 500,000 per annum

Others students: Tshs. 200,000 per annum

 

Production of Project/Internship Report

Postgraduate Diploma and Bachelor Degree students: Tshs. 300,000

 

Field Allowances:

At least Tshs 10,000 per day subject to any variations as may be provided for by the sponsor. Field practicum for undergraduate and postgraduate diploma shall be for 8 weeks per year.

 

CHARGES (OPTIONAL) SUBJECT TO AVAILABILITY OF SERVICE

On campus accommodation (per semester)

Single occupant room: Tshs. 720,000 per occupant – Tanzania and EAC students

US$ 1,000 per occupant – Non EAC students

Double occupant rooms: Tshs. 500,000 per occupant – Tanzania an EAC students

US$ 720 per occupant – Non EAC students

 

On-campus meals (per day)

Meals include breakfast, ten o’clock tea/coffee, lunch, afternoon tea/coffee, supper and mineral water) cost Tshs. 25,000/=

 

PAYMENT PROCEDURES AND REFUND POLICY

Payment procedures

Successful applicants will be registered only after they have paid the fees, deposits and any other charges due to the Institute for the respective semester. Fees are to be paid directly to the Institute’s bank account (i.e. TRA – ITA Fee Collection Account No. 0150303205600) at any CRDB branch or at any other account so designated in writing by the Rector. After payment through the bank, the bank pay-in-slip is to be submitted to the Institute’s Cashier in exchange for an official receipt.

 

All payments in respect of all foreign students shall be made through a USD Bank Account (i. e. Institute of Tax Administration, Kenya Commercial Bank (Tanzania) Ltd, Bank Account No. 3300481074).

 

Refund of Fees

A candidate selected to join any programme of the Institute who pays fees prior to registration but then decides not to register himself/herself on reasonable grounds will be refunded the fees after deduction of  10% of such fees paid as a penalty.

 

A candidate registered in a programme of the Institute who has paid fees will not be refunded his/her fees upon discontinuation, de-registration or cessation of his/her candidacy on any other ground.

Fees paid by a student allowed to postpone studies shall be carried forward.

Fees in respect to a registered student who opts not to continue with studies shall not be refunded.

CONDUCT AND DISCIPLINE

The Institute requires its students to behave in a professional manner at all times. For this reason, the conduct of every student is governed by specific rules and regulations. In order to portray this professional image, students must, at all times, dress in a manner that reflects professionalism and respect. For clarity and transparency purposes, the Institute has promulgated Examination Regulations (Appendix 1), Library Rules (Appendix 2), and Student’s Bylaws (Appendix 3) to guide the conduct of its students.

 

Students are also urged to carefully and thoroughly read the Almanac (Appendix 4) which provides details of timings of all important academic events including recess, examinations, release of examination results, graduation day, etc.

APPENDIX 1: IITA EXAMINATION REGULATIONS, 2018

 

 

These Regulations shall be referred to as the General Examinations Regulation and shall, unless specifically excluded, apply to all programmes offered by the Institute.

 

 

 

PART I

PRELIMINARY PROVISIONS

 

1	Citation
2	Interpretation
3	Application

 

PART II

REGISTRATION, ELIGIBILITY AND POSTPONEMENT OF EXAMINATIONS

                                                                                                        

4	Registration
5	Eligibility
6	Postponement of Examinations
7	Conditions for Postponement of Semester Exams

 

                                                                                                      

PART III

EXAMINATION SETTING AND MODERATION

 

8	Setting of Examinations
9	Moderation

 

 

PART IV

CONDUCT OF EXAMINATIONS

 

10	Powers of the Rector
11	Date and Venue
12	Invigilation
13	Conduct of Candidates

 

PART V

EXAMINATION IRREGULARITIES

 

14	Cheating
15	Occurrence of irregularity
16	Establishment of Irregularity Committee
17	Principles of hearing irregularities
18	Penalty

 

PART VI

MARKING AND PROCESSING OF RESULTS

 

19	Continuous Assessment
20	Semester Examinations
21	Assessment of Field Practicum
22	Assessment of Final Year Projects
23	Final Assessment
24	Failing a Module/Subject
25	Declaration of provisional results
26	Final examination results
27	Annulment of Results

 

PART VII

GRADING AND CLASSIFICATION

 

28		Grading systems
29		Conversion of letter grades to quality points
30		Computation of Grade Point Average (GPA)
31		Classification of Awards
32		Approval of Awards
33		Conditions for the Award
34		Procedure for Issuance of Certificates, Certification and transcripts
35		Procedure for handling lost or damaged certificates

 

PART VIII

SUPPLEMENTING, CARRY FORWARD, REPEATING AND DISCONTINUATION

 

36	Supplementing
37	Carry forward
38	Condition for carrying forward a module/subject
39	Repeating
40	Condition for repeating academic year
41	Discontinuation

 

 

 

 

PART IX

EXAMINATION APPEALS

 

42	Right of appeal
43	Time and grounds for appeal
44	Appeal fee
45	Determination of appeal
46	Examination Complaints

 

PART X

GENERAL AND TRANSITIONAL PROVISIONS

 

Paragraph No.	Provision
47	Progression from the lower level to higher level
48	Procedure for Selecting Best Students
49	Collection  of Certificates and Transcripts
50	Conflicting Interpretations
51	Repeal of Previous Regulations

 

PART I

PRELIMINARY PROVISIONS

 

Citation	1	These Regulations shall be cited as the Institute of Tax Administration Examination Regulations, 2018
Interpretation	2	In these regulations, unless the context otherwise requires:

 

“C*” shall mean a grade obtained in all supplementary examinations of the Institute

“Candidate” Means a registered student who is eligible to sit for examinations as per paragraph five (5) of these regulations

“Cheating” means possessing of, using, giving, receiving or copying unauthorised materials during and/ or after examination. It also includes any other form or kind of dishonesty or destruction or falsification of any evidence of examination irregularity.

“Class test” means any supervised written examination of not less than one hour but not exceeding two hours in duration in a particular module that forms part of continuous assessment.

“Continuous assessment” means an aggregate of a student’s scores in tests, quizzes, assignments, case studies, field work report (where applicable) and any other mode of assessment except semester/final/supplementary examination.

“Deputy Rector (ARC)” means Deputy Rector for Academic Research, and Consultancy of the Institute of Tax Administration

“Examination Irregularity” includes leaving the examination room without permission, causing disturbances in or near any examination room, and any form of dishonesty, destruction or falsification of any evidence of irregularity or cheating and violation of all or any part of these Regulations.

“Examination” means class test, viva voce, semester, final, supplementary and any other form of examination.

“Examinations season” Means period allocated for examinations in the Institute’s ALMANAC or any other period determined as such by the Governing Council 

“Final assessment” means the aggregate of continuous assessment and semester examination scores

“Governing Council” means the Governing Council of the Institute of Tax Administration.

“Institute” means the Institute of Tax Administration of the Tanzania Revenue Authority.

“Internal Examiner” means any person who set or participated in setting an examination of the Institute.

“Invigilator” means any staff of the Institute or part-time trainer appointed by the Deputy Rector (ARC) to carry out functions stipulated under paragraphs 9 and 10 of these Regulations.

“Invigilator’s report” means a report, in the prescribed form, detailing the conduct of an examination and accompanied with the examination attendance record, used and unused answer booklets, and where applicable, documents specified under paragraph 10 of these Regulations.

“Module” means an examinable unit in any programme. “Original Period” Means the time for which a student shall complete his/her studies after registration beside postponement or repeating the studies

“Part-time Trainer” Is a person who is not a full-time member of the Institute approved by the Governing Council to train on part-time basis

“Possession of Unauthorized material” includes taking unauthorized material, in person or by agent, into or near the examination room or having unauthorized material on, around or near one’s body or desk during examination.

“Programme” means the totality of all modules offered for the purpose of award of any certificate, diploma, degree or any award of the Institute.

“Rector” means the Chief Executive Officer of the Institute of Tax Administration

“Semester examinations” means examinations administered at the end of the semester

“Registration period” means the period covered by the programme plus two years after the expiration of original period for degree programmes and one year for non-degree programmes

“Technical Failure” means a student’s score below the minimum pass mark set by the Institute

“Unauthorized material” includes, but not limited to, plain paper, handbags, brief cases or any other similar material, written or printed material (whether paper-based or otherwise); cellular phones and similar other communication gadgets; radio, radio cassette or other types of cassette players, computers, programmable calculators and any other material as may be specified from time to time by the Deputy Rector (ARC).

“Viva voce examination” means an examination conducted verbally by Panellists in a respective module.

 

 

Application

3

These Regulations shall generally apply in respect of all matters pertaining to examinations of the Institute. For some programmes especially collaborative programmes, special provisions in their policies will be applied.

 

PART II

REGISTRATION, ELIGIBILITY AND POSTPONEMENT
OF EXAMINATIONS

 

Registration	4	(a) Every person registered as a student of the Institute shall be deemed to have registered for the appropriate examinations in all modules taken, including optional modules, in the relevant programme of study. (b) Any examination taken by a student who has not fulfilled the semester registration requirements and/or has not paid fees in full shall be not be recognized.
Eligibility	5	Students shall be admitted to an examination room on the condition that: (a)    The overall attendance of the student in every module is not less than 75% of the time allocated for the module. (b)   At the end of every semester, each module facilitator shall submit to the respective Head of Department a report showing the attendance for each student highlighting clearly the student(s) whose attendance is less than 75%. Students with less than 75% attendance shall be barred by the Faculty Deputy Rector (Academic, Research and Consultancy) from doing the respective module examination. (c)    A candidate who due to valid reasons fails to meet the minimum of 75% attendance shall not qualify to sit for semester examination. He shall be required to repeat the module/ semester when next offered. In the case the absence is due to invalid reasons, he shall be discontinued from studies. (d)   The following may be considered valid reasons for exceeding maximum allowed deficiency of attendance: i)      Prolonged illness; ii)    Bereavement (loss of parent/guardian/spouse/child/); and iii)   Any other reason of serious nature as shall be determined by the Rector upon showing proof. (e)    Has completed and passed continuous assessment requirements for the module being examined as stipulated under paragraphs 18 of these Regulations. (f)     Has paid all fees, deposits and any other charges of the respective semester due to the Institute. (g)   In case of supplementary examination, has attained a GPA of equivalent to pass (i.e., 2.0 or 3.0) or above in the final/semester examinations. (h)   He/she has a valid Identity Card of the Institute. (i)     He/she has a valid Examination Number Slip of the Institute. (j)     He/she is not barred by any lawful order or any other law from sitting for the examination in question. (k)    Where a student fails to fulfil conditions stipulated under Regulation 5 (a – j), the student shall be termed as ineligible student.
Postponement  of Semester Examinations	6	(a)    A candidate may in special circumstances approved by the Deputy Rector (ARC) postpone examinations on the condition that: i)       In case of illness, it is certified by a recognized medical practitioner or; ii)     There exists any other cause acceptable to the Institute. iii)    With the exception of emergency cases, written requests with supporting evidence for postponement of examinations must be submitted to the office of the Deputy Rector (ARC)  at least forty eight (48) hours before a respective examination is due to start. iv)    A candidate, whose postponement was granted under emergency cases, shall submit or cause to be submitted a written request at least forty eight (48) hours for official permission from the Deputy Rector (ARC).   (b)   A candidate who was allowed to postpone the end of the semester examination(s) shall sit for the postponed examinations or part thereof during the supplementary season of the same academic year as first sitting. (c)    A candidate who was allowed to postpone more than half of the end of the first semester examinations shall not be allowed to proceed with the second semester. (d)   A candidate who was allowed to postpone half or less of the end of the first semester examinations shall be allowed to progress to the second semester only if he/she has passed at least half of the modules examined in the first semester. (e)    A candidate who was allowed to postpone the supplementary examination(s) shall sit for postponed examinations during the supplementary examination season of the same academic year (f)     No student shall be allowed to postpone the same examinations more than once.
Conditions for Postponement of Semester Exams	7	A candidate shall be allowed to  postpone semester exams provided he/she has fulfilled the following (a)    Must be fully registered (b)   Must have paid fees in full (c)    Must have completed Continuous Assessment (d)    Must have a minimum attendance of 75%

 

PART III

EXAMINATION SETTING AND MODERATION

 

Setting of Examinations	8	(a)    Every module Lecturer, trainer, facilitator/tutor shall develop and maintain an approved assessment plan for the modules falling in his/her panel. (b)   All examinations of the Institute shall be set by an internal examiner of the Institute to be appointed by the Deputy Rector (ARC) (c)    Internal examiners shall set examinations in accordance to the approved assessment plan. (d)   End of the semester/supplementary examinations in each module shall consist of a two hours examination for a NTA Level 4, two and a half hours examination for NTA Level 5 and 6 and three hours examination for NTA Level 7 and 8 and Postgraduate Courses. (e)    Internal examiners shall present to the moderator: drafts of examination questions; model answers and marking scheme; module(s) contents; and questions used for continuous assessment on the date and time as may be prescribed by the Head of Examinations Affairs. (f)     The moderated and printed examinations questions shall be submitted in sealed envelope(s) to the Head of Examination Affairs.
Moderation	9	(a)    Every examination of the Institute shall be moderated at a designated place and time as may be prescribed by the Deputy Rector (ARC). (b)   The Moderator shall submit a report of moderated exam to the Head of Examination. (c)    There shall be Examination Moderators, appointed by the Rector and approved by the Governing Council, who will moderate examination question papers and marked answer script(s). (d)   For each discipline, the Deputy Rector (ARC) shall recommend to the Rector at least three experts for appointment as Examination Moderators based on a list of experts proposed by internal examiners. (e)    An examination moderator shall serve for three years but may be reappointed subject to the expiry of one academic year from the date of completion of his/her preceding tenure. (f)     There shall be Examination Moderators, appointed by the Rector and approved by the Governing Council, who will moderate examination question papers and marked answer script(s). (g)   For each discipline, the Deputy Rector (ARC) shall recommend to the Rector at least three experts for appointment as Examination Moderators based on a list of experts proposed by internal examiners. (h)   An examination moderator shall serve for three years but may be reappointed subject to the expiry of one academic year from the date of completion of his/her preceding tenure.

PART IV

CONDUCT OF EXAMINATIONS

 

Powers of the Rector on Examination Matters	10	(a)    The Rector may, from time to time issue Guidelines or directives for smooth carrying out of the Institute examinations. (b)   The Guidelines or directives issued by the Rector shall form part and parcel of these Regulations.
Date and venue of examination	11	(a)    All examinations of the Institute shall be administered at a place and time specified by the Rector; on such dates as specified in the ALMANAC or as otherwise provided for by the Governing Council. (b)   In case an examination date coincides with a public holiday, the examination shall continue as planned.
Invigilation Procedure	12	(a)    Invigilation procedures shall be as per the Guidelines issued under paragraph 9(a) of these Regulations.
Conduct of Candidates	13	(a)    Every candidate is responsible for checking the date, time and venue and presenting himself/herself for the examination at the approved time and place. (b)    A candidate shall make sure that he/she has been issued with an Examination Number before commencement of the examination season. (c)    No candidate shall be allowed in the examination room without a valid student Identity Card and Examination number (d)    No candidate shall enter into the examination room earlier than thirty (30) minutes before commencement of the examination. (e)    Personal effects such as handbags/briefcases/sundry items should be deposited, entirely at student’s own risk, in the area(s) designated by the invigilator(s). (f)     Students must ensure that they write the correct and proper examination number on their Examination Answer Book(s) and verify the same prior to submission. (g)    A student may not leave the examination room within the first half hour of the examination. (h)    Candidates should not leave the examination room during the examination in any case without permission from the invigilator(s). (i)     No candidate shall leave the examination room during the last 30 minutes of the examination session. (j)     A candidate who is admitted to an examination room after the official starting time shall not be granted any additional time to complete the examination. (k)    No written material of any kind may be taken into the examination room unless it has been duly authorised by the invigilator(s) for use in the examination room. (l)     Unauthorised materials or information must not be introduced into the examination room by any means whatsoever. (m)  No mobile phones or any other communication/electronic device should be brought inside the examination rooms. (n)    No food/mineral water should be brought into the examination rooms except where accepted by the invigilator on medical grounds. (o)    Answers to questions must be written legibly in blue or black ink. (p)    If the use of calculators in an examination is authorised, such calculators shall be authorized by the invigilator after inspection.  (q)    Calculators with facilities for storing and retrieving text, graphical calculators, personal organisers, dictionaries, thesauruses, language translators and computers, and other devices capable of communicating directly with other similar devices are not permitted in the examination room. (r)     Candidates are forbidden to communicate with anyone except an Invigilator during the examinations. (s)    A candidate shall not be in possession of unauthorized material or commit any act that may constitute cheating or other examination irregularity. (t)     A candidate who may wish to attract the attention of the invigilator shall do so by raising his/her hand without disturbing other candidates. (u)    A candidate should not tear pages or parts of the pages from the answer booklet. (v)    A candidate shall observe any lawful general or specific instructions that may be given by the invigilator and those contained in the examination paper and in the answer booklet. (w)   No candidate shall borrow anything from another student during examination session. (x)    No candidate is allowed to write anything on the examination question paper. (y)    Any candidate found using an unauthorised device in an examination shall be discontinued from studies for breach of Examination Regulations (z)    The unauthorized device(s) referred to  in Paragraph (y) shall   immediately be confiscated and the Institute shall be under no obligation to issue the candidate with a replacement device for the remainder of the examination. (aa) No answer book or supplementary sheet (used or unused) shall be taken out of the examination room by a candidate.

 

PART V

EXAMINATION IRREGULARITIES

 

Cheating	14	For purposes of these examination regulations, cheating shall be defined as: (a)    Entering the examination room with unauthorized materials, copying the work of another candidate, being in possession of notes, sheets or other materials, collaborating with another candidate during the examination and/or falsifying test results, eye shifting and peeping at another candidate’s examination paper, seeing, and stealing or in any other way obtain or attempt to obtain examination questions prior to the sitting for the examination or test. (b)   Unauthorized possession of academic materials which also constitute cheating may include: i)       plagiarism; ii)     unlawful possession of examination;  iii)    possession of purses, electronic equipment such as cell phones, smart watches, pagers, programmable calculators and other materials as determined by the Deputy Rector (ARC); (c)  Cheating shall also include: i)       Beginning the examination before being authorized. ii)     Continuing to write the examination after being told to stop; iii)    Removing examination answer booklets/sheets from the examination room iv)    Detaching sheets from an answer booklet or sheets. v)     Distortion and or violation of officially arranged sitting plan in an examination room. vi)    Failing to comply with any examination rules, instructions, regulations or directions given by an invigilator. vii)  Failure, by a candidate suspected of an examination irregularity, to sign on the invigilator’s report of facts in any such irregularity. viii) Failure or refusal by any candidate to sign an official dispatch book to acknowledge receipt of an invitation to a subsequent interview. ix)    Destroying any evidence related to any suspected irregularity. x)     Leaving the examination room without permission of the invigilator. xi)    Impersonation. xii)  Any other act in the course of the examination which contravenes the provisions of these examination regulations. xiii) It shall not be a defence to argue that one did not intend to use the material.
Occurrence of     Irregularity	15	In case of a suspected examination irregularity the invigilators shall: (a)    Collect any evidence that may be available including statement(s) from the suspect and any witnesses. (b)   Require a suspect to surrender anything that was used in cheating. (c)    Make sure that at least two invigilators (including respective invigilator) witness an irregularity, document and sign a report thereof containing the nature of the irregularity. (d)   Include the incidence in the invigilator’s report. (e)    Write and sign the Examination Irregularity report form together with assistant invigilator(s).
Establishment of the Irregularity Committee	16	(a)    There shall be established the ITA Examination Irregularity Committee. (b)    Composition Composition of the Examination Irregularity Committee shall be composed of six (6) members as follows: i)       A chairperson to be appointed by the Deputy Rector (ARC); ii)     Head of Examinations Affairs as Secretary; iii)    Any other four members appointed by the Deputy Rector (ARC). (c)    Quorum The Committee shall be properly constituted if at least three members are present. (d)    Duties and Powers of the Committee The Examination Irregularity Committee shall have the following powers and duties:- i)       to receive and deliberate on Examination irregularity relating any candidate of the Institute as may be referred to it by the Head of Examination Affairs; ii)     to summon and interrogate candidate or any other person; iii)    demand any evidence relating to any alleged irregularity; iv)    to call evidence from at least two invigilators who witnessed the irregularity; v)     to recommend an appropriate penalty to a students for any irregularity committed; vi)    to advise the Examiners’ Board on any matter related to these Examination Regulations; vii)  Evidence and attestation by at least two invigilators shall have a strong weight against other pieces of evidence to warrant a discontinuation. (e)    The Examinations Irregularities Committee shall convene immediately after the occurrence of irregularity event.
Principles of hearing irregularities	17	In hearing cases of examination irregularities, the Examinations Irregularities Committee shall uphold the following principles of natural justice:- (a)    Fair and equal treatment of all suspects; (b)   The opportunity to enter a plea of guilty or not guilty; (c)    Right of a suspect to appear and to defend himself/herself; (d)   Inform the suspect of his/her right to appeal  (e)    Consistency in punishments.
Offence and Penalties	18	(a)   It shall be an offence for a student to attempt an examination while he/she is ineligible. The penalty for such an offence will be a suspension for a period not exceeding one Academic Year. (b)   A candidate found guilty of an examination irregularity shall be discontinued from studies and shall not be readmitted into any programme of the Institute.

 

 

 

PART VI

MARKING AND PROCESSING OF RESULTS

 

Continuous Assessment	19	All Internal Examiners shall ensure that continuous assessment is marked, compiled and published to students one week before the start of Semester Examinations. The Internal Examiners shall submit that continuous assessment to the DRA and Head of respective department before the start of semester examination. (a)     A candidate shall ensure that his/her published continuous assessment results are correct before the commencement of the examination session. (b)     Continuous Assessment shall consist of at least two class tests and at least one assignment, quiz, case study or any other mode of assessment. (c)      A candidate shall be considered to have passed a continuous assessment if he/she scored at least: (d)     For the case of CFFPC, NTA Levels 4 and 5, and Postgraduate Diploma programmes: 50% of the marks allocated for continuous assessment. (e)     For the case of NTA level 6: 45% of the marks allocated for continuous assessment. (f)       For the case of NTA Level 7 and 8: 40% of the marks allocated for continuous assessment in which the module/subject falls. (g)     A student who fails to attain threshold performance in any continuous assessment (assignment/homework, class test, etc.) in the first attempt shall be given an opportunity for re-assessment (only once), provided that the marks awarded to such reassessment shall not exceed the threshold. If he doesn’t attain threshold performance he shall be considered to have failed in that assessment. (h)    Results of continuous assessment for each module shall be reviewed before semester examination begins. If a candidate does not attain threshold performance in CA for a module the student shall not be allowed to sit for Semester Examination in that module, and shall be considered to have failed in that module. (i)     Continuous Assessment results for each module shall be completed and made available to students through SARIS by the respective module instructor at least five working days   before commencement of end of semester examination sessions.
Semester Examinations	20	(a)    In order to ensure confidentiality and efficiency, marking and moderation of answer booklets shall be conducted at a designated place and within a specified period of time. (b)    A candidate will be considered to have passed the semester/final examination in a respective module if he/she scores at least 40% of 60 in the semester examination. i.e. 24 mark.
Assessment of Field Practicum	21	(a)    Students in NTA6, NTA7, NTA8 and NTA 9 levels of study shall undergo field practicum depending on curriculum requirements. (b)    Assessment of performance in field practicum shall be according to the Institute’s Examination Guidelines.
Assessment of Final Year Project	22	(a)   NTA8 and NTA9 students shall be given the opportunity to plan and carry out an independent research project under the supervision of lecturers/ instructors. (b)   For the purpose of ensuring that students are carrying out project work activities according to the agreed schedule, they shall be required to submit progress reports, once in every two weeks. The Supervising Lecturer/Instructor shall countercheck the validity of the reported data and information. (c)    Assessment of Project Work achievement shall be as provided in the Institute’s Examination Guidelines (d)   A minimum pass in project work is 40% for NTA8 and 50% for NTA9 of the overall total marks. Student who gets less than 40% for NTA8 and less than 50% for NTA8 of the overall total marks shall be considered to have failed in research project. (e)   A student who fails in research Project shall not qualify for award of Bachelor Degree or Postgraduate Diploma. He or she may opt to register as a private candidate and repeat the research Project Work at his/her own cost. If he/she fails again shall be discontinued from studies. (f)     A student whose attendance in Project Work is less than 80% of the time allocated to Project Work of that particular semester/year without a valid reason shall be considered to have failed in the Project Work. The supervisor shall record attendance of students during Project Work. (g)   A student who absconds from Project Work shall be discontinued from studies. (h)   Plagiarism is prohibited in writing and presenting Project reports. A student who is found to have plagiarized in respect Project report shall be considered to have failed the research Project.
Final Assessment	23	(a)    Final assessment in any module shall be carried out as prescribed in the respective curriculum. (b)   The pass mark shall be the aggregate of, continuous assessment and semester /final examinations (c)    A student shall be considered to have passed the examination if he/she scores at least: i)       for the case of NTA levels 4 and 5, and Non NTA programmes: 50%. ii)      for the cases of NTA level 6: 45%. iii)     for the case of NTA Level 7 and 8: 40% iv)     for NTA Level 9: 50% (d)   A candidate with technical failure shall be awarded a ‘D’ grade. (e)    In the case of supplementary examination; final assessment shall be based on the continuous assessment and the supplementary examination score. (f)     Any score in a supplementary examination above the pass marks shall be awarded a maximum of C grade and marked with an asterisk (for example C*).
Failing a module or subject	24	A candidate shall be considered as failure in a module/subject, if he/she fails to score minimum pass as provided for under paragraphs 19 through 23 of these Regulations.
Declaration of provisional results	25	(a)    Declaration of provisional examination results shall be the responsibility of the Examiners’ Board which shall be constituted by: i)       Deputy Rector, (ARC) as Chairperson; ii)      Head of Examinations Affairs as Secretary; iii)     All full-time academic staff members; iv)     Part-time staff members involved in teaching modules whose results are under consideration; v)      Examination Moderators involved in moderating modules whose results are under consideration. (b)   The Deputy Rector, (ARC) shall publish provisional examination results at such time as specified in the ALMANAC.
Final examination results	26	(a)    Final examination results shall be approved by the Governing Council. (b)   The Rector shall publish the final examination results after approval of the Governing Council.
Annulment of Results	27	The Rector shall have the power to annul the results of a candidate after it has been declared by the Examinations Irregularity Committee that the candidate is: (a)    Disqualified for using unfair means at the examination; (b)   Found ineligible to appear at the examination; and (c)    A person against whom action could have been taken, had the facts come to the notice of the Rector earlier.

 

PART VII

GRADING AND CLASSIFICATION

 

Grading systems	28	Marks will be awarded out of 100 per cent. The aggregate marks so obtained from different assessment components will be graded as follows: (a)   For the case of NTA Level 4 and 5 The grading shall base on 4 point scale as follows:
		Marks	Grade			Definition
		80 – 100	A			Excellent
		65 – 79	B			Very Good
		50 – 64	C			Satisfactory
		40 – 49	D			Poor
		0 – 39	F			Failure
		-	I			Incomplete
		-	Q			Disqualified
		(b)   For the case of NTA Level 6, the grading shall base on 5 point scale as follows:
		Score	Grade			Definition
		75 – 100	A			Excellent
		65 – 74	B+			Very Good
		55 – 64	B			Good
		45 – 54	C			Pass
		35 – 44	D			Poor
		0 – 34	F			Failure
		-	I			Incomplete
		-	Q			Disqualified
		(c)   For the case of NTA Level 7 and 8 and 9 the grading shall base on 5 point scale as follows: Score Grade Definition 70 – 100       A Excellent 60 – 69 B+ Very Good 50 – 59 B Good 40 – 49 C Pass 35 – 39 D Poor 0 – 34 F Failure - I Incomplete - Q Disqualified For the case of  NTA9 Programmes, the grading shall base on 5 point scale as follows:
		Marks	Grade			Definition
		70 – 100	A			Excellent
		60 – 69	B+			Very Good
		50 – 59	B			Good
		40 – 49	C			Satisfactory
		30 – 39	D			Poor
		0 – 29	F			Failure
		-	I			Incomplete
		-	Q			Disqualified
		For the case of  Non NTA Programmes, the grading shall base on 5 point scale as follows:
		Marks	Grade			Definition
		80 – 100	A			Excellent
		70 – 79	B+			Very Good
		60 – 69	B			Good
		50 – 59	C			Satisfactory
		30 – 49	D			Poor
		0 – 29	F			Failure
		-	I			Incomplete
		-	Q			Disqualified
Conversion of letter grades to quality points	29	For the purpose of classifying the Institute’s awards, letter grades will be converted into quality points as follows:   (a)     For the case of NTA Level 4 and 5
		Grade	Quality Points			Definition
		A	4			Excellent
		B	3			Very Good
		C	2			Satisfactory
		D	1			Poor
		F	0			Failure
		I	-			Incomplete
		Q	-			Disqualified
		For the case of NTA Level 6, 7, 8, 9 and Non NTA Programmes
		Grade	Quality Points			Definition
		A	5			Excellent
		B+	4			Very Good
		B	3			Good
		C	2			Pass
		D	1			Marginal Fail
		F	0			Absolute Fail
		I	-			Incomplete
		Q	-			Disqualification
Computation of GPA	30	Computation of Cumulative GPA shall base on the following on weighted average formula as follows: (a)    A semester grade point average (SGPA) and Cumulative Grade Point Average (CGPA) for each candidate shall be computed by dividing the total number of grade points earned for all modules by the total number of credits for the award examined in the semester/year.     Where P represents a grade point assigned to a letter grade scored by the students in a module and C represents the number of credits associated with the module, n represents the number of modules/courses in the respective semester and N represents the number of modules in the semester/year. (b)   The Grade Point Average (GPA) shall be computed and truncated to single decimal    point. (c)    The final Grade Average Point (GPA) shall be truncated to one decimal point, i.e. a GPA of 2.48 will be truncated to 2.4. Likewise, 2.08 will be truncated to 2.0.
Classification of Awards	31	The quality points for each student shall be added up and averaged into grade point average (GPA) in order to determine the classification of awards as shown below: (a)    For the case of NTA Level 4 and 5 classifications shall be based on the following system.
		Cumulative GPA			Class of Award
		3.5  - 4.0			First Class
		3.0 – 3.4			Second Class
		2.0 – 2.9			Pass
		(b)   For the case of NTA Level 9 classification shall be based on the following system.
		Cumulative GPA		Class of Award
		4.4  - 5.0		First Class
		3.5 - 4.3		Second Class
		3.0 - 3.4		Pass
		(c)    For the case of NTA Level 6, 7, 8 and Non-NTA Awards classification shall be based on the following system.
		Cumulative GPA		Class of Award
		4.4  - 5.0		First Class
		3.5 – 4.3		Upper second
		2.7 – 3.4		Lower Second Class
		2.0 – 2.6		Pass

 

PART VIII

CERTIFICATES, CERTIFICATION AND TRANSCRIPTS

 

                                                                                               

PART IX

SUPPLEMENTING, CARRY FORWARD, REPEATING
AND DISCONTINUATION

 

Supplementing	36	A candidate who fails in one module/subject or more shall be allowed to do supplementary examination in the failed module(s)/subject(s) provided he/she has attained: (a)     An overall GPA of 1.8 or above in his first sitting in the case of NTA 4, 5, 6, 7 and 8 (b)   An overall GPA of 2.7 or above in his first sitting in the case of NTA 9 programmes. (c)    An overall GPA of 1.8 or above in his first sitting in the case of Non NTA programmes. (d)   The aggregate pass mark (Continuous Assessment plus Semester Examinations) awarded in supplementary examination shall not exceed the minimum pass mark for the respective programme. (a)    A candidate who fails to attain the pass mark for continuous assessment shall repeat the entire module.
Carry forward	37	(a)     For the purpose of these Regulations; Carrying forward means “a candidate will be allowed to proceed to the next year of study without having cleared failed modules examination a failed non- core module during supplementary examination”. (b)     A candidate allowed to carry a module may be allowed to attend lectures and/or tutorials at his/her convenience. (c)     A student studying Postgraduate Diploma, Certificate programmes (NTA 4, 5 and EACFFPC) and finalists in the Bachelor and Ordinary Diploma programmes shall be allowed to carry forward the failed module(s) at a fee to be determined by the Council. (d)     In order to carry forward a module the following conditions/rules shall apply: i)       The carried forward module(s) must have been done and failed as a supplementary examination ii)      A candidate shall carry forward one module per semester. iii)     A candidate shall carry forward failed module only once provided that a student has not exhausted his/her registration period. (e)     A candidate in the final year of study who fails to graduate because he/she has failed the carried forward module may be allowed to re-take the failed module as the last attempt in the next year of study as external candidate at a fee to be determined by the Council. (f)      The aggregate pass mark (Continuous Assessment plus Semester Examinations) awarded in carried forward examination shall not exceed the minimum pass mark for the respective programme. (g)     All passes in examinations that have been carried over shall be graded as C with asterisk i.e. C*.
Condition for carrying forward a module	38	In order to carry a module the following conditions/rules shall apply (a)    The carried module(s) must have been done and failed as a supplementary examination except where the candidate meet conditions stipulated under Regulation. (b)   A candidate may be allowed to carry forward a maximum of two (2) modules per year. (c)    A student shall carry forward failed modules only once after failing in supplementary examination provided that a student has not exhausted his/her registration period. (d)   Examinations for carried forward modules shall be done only during the Supplementary examination season. (e)    The grade for any carried forward module shall be C* for any score equal to or above the applicable pass mark.
Repeating	39	(a)    A candidate   with a GPA between 1.0 and 1.7 (or 2.0 to 2.6 for NTA 9) may be allowed to repeat a year provided he/she has not exhausted the programme maximum registration period.  (b)   A candidate who fails in carried forward examinations shall repeat the failed module at a tuition fee of TZS 100, 000/=, 125,000/= and 180,000/= per module respective. The candidate shall also be required to register and pay other non-tuition fees provided he/she has not exhausted the programme maximum registration period. (c)    No candidate shall be allowed to repeat a module/year/level more than once. (d)   Students pursuing Basic Technician certificate, postgraduate certificate and Postgraduate diploma are not allowed to repeat studies but may be allowed to reapply to the same programme.
Conditions for repeating a module/ academic year	40	(a)    In allowing a student to repeat a year, the Institute, among other things shall consider the following maximum registration period allowed for the following programmes:
		Programme	Standard duration(Yrs)	Maximum allowed (Yrs)
		Basic Technician Certificate	1	2
		Ordinary Diploma	2	4
		Bachelor Degree	4	5
		Postgraduate Diploma	1	3
Discontinuation	41	(a)    A candidate who fails to attain an annual CGPA equal to or more than 1.0 (2.0 for NTA 9) shall be discontinued from studies. (b)    A candidate who absents himself/herself from an examination without permission, in writing, by the Rector shall be deemed to have absconded and shall be discontinued from studies. (c)    A candidate who fails to submit a field/project/research report shall be deemed to have absconded from examination and hence be discontinued from studies. (d)    A candidate allowed to extend the submission of the field/project/research report shall be subjected to payment of a fee to be determined by the Institute. The extension provided shall not exceed six months from the due date of submission.   (e)    A candidate who fails to present him/herself for viva voce examination shall be deemed to have absconded examination and hence be discontinued from studies. (f)     A candidate with a GPA of below 1.0 shall not be re-admitted after expiry of two years. (g)    A candidate discontinued on other than academic grounds shall not be readmitted into any programme of the Institute.

 

PART X

EXAMINATION APPEALS

 

Right of appeal	42	(a)    Every candidate shall have the right to appeal if she/he is not satisfied with provisional examination results. (b)    A candidate shall not appeal on the decision determined as a result of an Examination irregularity. (c)    All appellants should fill in appeal form.
Time and grounds for appeal	43	(a)    All appeals in an academic year shall be lodged immediately after the Examiners’ Board declaration of provisional annual examination results at the end of first semester or second semester. (b)   Any appeal against provisional annual examination results shall be submitted to the Rector before the expiry of fourteen (14) days from the day the provisional semester on/annual examination results are officially released. (c)    Any appeal shall have to be on material issues and shall be in written form accompanied with all relevant and substantive evidence documented and addressed to the Rector. (d)   The appeal shall include copies of all assessed work previously returned to the student and should stipulate clearly the nature of grievances and include all possible proofs of the mishandling or mistreatment of his/her results. (e)    Any appeal which does not conform to the requirements above shall not be considered.
Appeal fee	44	A candidate who lodges an examination appeal shall pay, upon lodgement of the appeal, a non-refundable fee of TZS 30,000/= per module, which may be reviewed from time to time.
Determination of Appeal	45	(a)    The Appeal shall be determined by an independent expert appointed by Deputy Rector (ARC) who will submit their findings to the Rector. (b)   The findings of the independent expert together with recommendation of Rector shall be submitted to Governing Council and decision of the Governing Council shall be final and conclusive.
Examination Complaints	46	A complaints other than examination appeal shall be dealt with at the level of the respective department.

 

PART XI

GENERAL AND TRANSITIONAL PROVISIONS

 

Progression from the lower level to higher level	47	(a)    A candidate’s status shall be determined after aggregating semester 1 and 2 examination results. (b)    A candidate who attains annual CGPA equivalent to pass (at least 2.0, 3.0 for NTA 9) shall not be allowed to progress to the higher NTA level provided he/she has failed Continuous assessment in one or more modules at the respective NTA level. (c)    A candidate shall be allowed to progress to the next year/level provided he/she has an annual GPA equivalent to pass (2.0, for all programme except Postgraduate certificate/diploma, 3.0). (d)    A candidate who has failed some modules/courses but attains a Cumulative annual GPA (CGPA) which is equivalent to at least 1.8.( for NTA 4,5,6,7 and 8 )or 2.7 for NTA 9) shall be required to sit for supplementary examination in the failed modules/course. (e)    A candidate described under paragraph 45(b) shall be required to re-take the module afresh only once when the module is next offered for the programme registered for. (f)     A candidate shall be allowed to progress to the second semester of any year of study if he/she has incomplete results of less than a half of total modules taught in the first semester provided that he/she has completed all coursework for the modules examined in the semester 1 of that year of study and meet the conditions for postponement of examination. (g)    No candidate shall be allowed to proceed from one level/year of study to another unless he/she has completed and passed all modules examined in the preceding level/year of study.
Procedure for Selecting Best Students	48	A student may be considered for selection as a best student if he/she meets the following criteria: (a)    To qualify as best student in a module/subject, a student must have the highest numerical score at: (i)  B Grade or above in that subject, for NTA 4, 5, 6, 7 and 8. (ii) B+ Grade or above for all other programmes. (b)    To qualify for overall best student award at the end of the academic year/programme a student must: (i) Have the highest annual CGPA (ii) Have B grade or more for all modules(for NTA 4, 5, 6, 7 and 8), B+ or more (for all other programmes (c)    Has not supplemented, repeated or carried forward any module/subject in the programme.
Conflicting Interpretations	49	Where there is a conflict of interpretation of these regulations, the interpretation of the Governing Council shall prevail.
Repeal of 2009 Regulations	50	The Institute of Tax Administration Examination Regulations, 2017 are hereby repealed.

 

 

 

APPENDIX 2:    ITA LIBRARY RULES, 2007

 

1.0     Preliminary Matters

1.1     These Rules shall be cited as the Institute’s Library Rules, 2007 and shall come into force upon approval by the Council.

1.2     When using these Rules, unless otherwise defined, the following terms have the meaning assigned to them under this section.

Deputy Rector for Academic, Research and Consultancy refers to the Deputy Rector for Academic, Research and Consultancy of the Institute or any other person acting on behalf of the Deputy Rector for Academic, Research and Consultancy,

Academic Staff, refers to a member of the ITA staff who is engaged in teaching/research.

Council refers to the Governing Council of the Institute,

Institute refers to the Institute of Tax Administration,

Librarian refers to any person in charge of the library or any other person acting on behalf of the person in charge of the Library,

Library refers to the library of the Institute,

Library Committee refers to the organ established under section 6.1 for the purpose of overseeing the provision of library services at the Institute.

Library materials refer to books, journals, periodicals, DC-ROMs, Magnetic tapes and any other material, electronic or otherwise whose use is subject to these Rules,

Members of the Institute refers to Council Members, members of staff of the Institute, students of the Institute and all TRA staff,

Plagiarism refers to using intentionally or unintentionally others’ ideas without clearly acknowledging the source of such ideas,

Rector refers to the Rector of the Institute and includes any officer acting on behalf of the Rector of the Institute.

 

 

 

 

2.0     Opening Hours

2.1     The Library will open from 08:30 hours to 2200 hours on working days and from 0900 hours to 1300 hours on weekend and public holidays.

2.2     Library opening hours may be changed subject to approval by the Library Committee provided that the Library users are informed of the changes in advance.

 

3.0     Registration as a Library user

3.1     No person shall enjoy the privilege of borrowing until he has filled in the Registration Form and has been issued with a Library Membership Card.

3.2     Issuance of the Library Membership Card will be free of charge but a replacement cost will be charged at a rate set by the Library Committee.

3.3     These rules shall be provided to an applicant for the library membership card and the act of filling the registration form will signify that the applicant pledges to abide by them.

3.4     Upon recommendation by the librarian, the library committee shall have the right to deregister any person owing to persistent disregard of these rules, or for any other adequate cause that shall be considered inconsistent with these rules.

3.5 Library User Charges

Non-members shall be required to pay users fees as per the following schedule:

Between 1 day and 1 month: TZS 20,000/=

Between 1 and two months: TZS 40,000/=

Between 1 to 6 months : TZS 120,000

One Year TZS 200,000/=

4.0     Reading in the Library

4.1     All members of the institute shall be entitled to use the library as readers.

4.2     No person who is not a member of the institute shall be allowed to use the library unless the Deputy Rector for Academic, Research and Consultancy has given approval.

 

5.0     Borrowing of Library Materials

5.1     Any member of the Institute who has registered himself as a library user shall, upon presentation of his library membership card, have the right to borrow library materials.

5.2     Library materials shall not be removed from the library until they have been officially issued to the borrower at the issue desk.

5.3     For all borrowers, except in the case of certain items designated by the library committee, the maximum borrowing period shall be twenty one days in the case of ITA academic staff and seven days in all other cases.

5.4     The librarian shall reserve the right, subject to approval by the library committee, to prohibit or restrict the borrowing of specified library materials.

5.5     Re-shelving of library materials taken from the shelves by readers shall be the responsibility of the Librarian and readers are required leave the materials on the table.

5.6     The borrower in whose name library material is withdrawn shall be solely responsible for returning it.

5.7     Failure to return library materials by the due date shall attract a fine of TZS. 1,000 per each item borrowed per each day after the due date until the item is returned.

5.8     If the item remains unreturned one week after the due date, a final reminder notice will be issued to the borrower.  During this period, clause 5.7 will also apply.

5.9     Provisions 5.7 and 5.8 notwithstanding, library materials that remain unreturned a week after the reminder notice has been issued will be assumed to have been lost and rule 8.2 will immediately apply.

5.10   Materials may be reserved for borrowing provided they will be returned to the shelves if not claimed within three days.

5.11   In the case of a finalist student who has not returned borrowed materials, the Deputy Rector for Academic, Research and Consultancy will withhold his/her examination and statement of results and transcripts until the a returned items have been recovered or the amount due to the library in fines, the value of the materials and penalty have been paid by the student.

5.12   The librarian shall reserve the right to recall any library materials before the date on which it is due and when such is the case the date specified by the librarian shall be considered as the due date for returning the library material in question.

 

6.0     Library Committee

6.1   There shall be established a library committee to oversee and coordinate the proper functioning of the library for the benefit of all library users.

 

(i)	Deputy Rector for Academic, Research and Consultancy	Chairperson
(ii)	At least three academic staff members appointed by the Rector who are Heads of Academic Department or similar standing	Members
(iii)	Head of Library Services	Secretary

 

6.3  The Library Committee shall be responsible for setting operational procedures necessary to enforce these rules and for overseeing implementation of the same including setting appropriate fines and penalties for non-adherence.

 

7.0     Disciplinary Matters

7.1     Silence must be observed in the library by all library users at all times.

7.2     Smoking and the use of matches or open light in any part of the library is strictly prohibited.

7.3     No dispatch case/wallet of over 8” by 5” in size or attached case is allowed into the library.  All these things must be deposited at the counter in return for a control card, which must be presented to retrieve the deposited materials on leaving the library.

7.4     Readers must dress and behave in a manner that will not cause offence, damage or inconvenience to other users.  For example, the removal of shirts, the placing of feet on furniture, the wearing of noise-making shoes and the use of mobile phones is an offence.

7.5     All library users should show all materials in their possession at the control desk or counter on leaving the library as a precaution against illegal removal of the books from the library. If necessary, the librarian may search any user.

7.6     In the event that a user is found in possession of library materials, which have not been borrowed in accordance with these rules, that particular user shall be detained in the library and the incident shall immediately be reported to the Rector.

7.7     Bottles of ink, food, including all types of drinks and fruits, shall not be brought into the library.

 

8.0     Damage and Loss of Library Materials

8.1     Readers or borrowers will be held responsible for any damage to library materials while in their charge, and will be required to bear the full cost of such damage.

8.2     Library materials that are lost or missing shall be replaced at the borrower’s expense including overdue fines and any penalties set by the library committee.

8.3     Theft or mutilation of library materials shall be punishable in accordance with Student Bylaws in case of library users who are students, and in accordance with the laws of the land, in accordance with other users.

 

9.0     Unethical Library Use

9.1     Users of the library are obliged to be familiar with rules against plagiarism and must avoid it at all times.

9.2   Plagiarism shall be dealt with in the same manner as any other case of academic dishonesty.

APPENDIX 3:  ITA STUDENTS’ BY-LAWS, 2017

 

STUDENTS’ BY-LAWS, 2017

PREAMBLE

Whereas the Institute of Tax Administration is desirous of being a globally recognized centre of excellence in customs and taxation training;

 

AND

Whereas the Institute’s mission is to provide high quality professional training, research and consultancy services in customs, taxation and related fields through competent and motivated staff;

 

NOW THEREFORE

These Bylaws are promulgated and made to maintain the necessary conditions that will enable students of the Institute live in harmony as they engage themselves in their professional pursuits in furtherance of the Institute’s Vision and Mission. 

 

OBJECTIVES

These bylaws are intended to achieve the following: -

i)         To establish and maintain a good relationship and harmony among ITA students and ITA community at large which are conducive to teaching and learning.

ii)        To assist in building up role awareness among students as tax professionals or tax technicians.

iii)       To provide a peaceful environment to students, trainers, non-academic staff and visitors and encourage positive social interaction so as to maintain a good corporate image.

iv)       To safeguard the entire Institute’s physical facilities and property including assets and utilities available for use by students during their stay at ITA.

 

 

 

 

PART I

PRELIMINARY

1. Citation

a)       These bylaws shall be cited as the Institute of Tax Administration Students’ Bylaws, 2017 and shall come into force upon approval by the Governing Council.

 

1. Scope of Application

a)         These Bylaws provide for the general conduct, disciplinary matters, proceedings, penalties and other incidental matters

b)         These Bylaws shall apply to any person who is admitted and/or registered as a student of the Institute.

c)         The application of these Bylaws to any student shall cease upon the expiry of the period one is registered as a student of the Institute or upon the happening of any event which disqualifies one from continuing to be a student of the Institute.

d)         The Institute through its established mechanism shall bring to the attention of the students the existence of these Bylaws.

e)         Notwithstanding the provisions of paragraph 1(d) of these Bylaws every student shall be presumed to be aware of the existence of these Bylaws and any other regulations of the Institute, and it shall not be a defence for any student in relation to any proposed disciplinary measure that these Bylaws were not brought to his attention by the Institute.

f)           The Rector of the Institute or any other officer appointed by the Rector shall be responsible to the Governing Council for the enforcement of these Bylaws.

 

1. Interpretation

In these Bylaws the following words and expressions are used in the following senses unless a contrary intention appears from the context.

a)     Deputy Rector (PFA) refers to the Deputy Rector (Planning, Finance and Administration) of the Institute.

b)     Deputy Rector (ARC) refers to the Deputy Rector (Academic, Research and Consultancy) of the Institute.

c)      Disciplinary Offence refers to the disciplinary offences in Part VI of these Bylaws.

d)     Institute means the Institute of Tax Administration abbreviated as ITA.

e)     Institute premises refer to the Institute’s compound and any hostel or building outside the compounds that belong to or under the care and authority of the Institute or any event organized by the Institute.

f)       Management refers to the Rector or any officer of the Institute acting on behalf of the Rector.

g)     Head of Student Affairs refers to the officer in charge of the Students’ Welfare Unit of the Institute.

h)     Member of the Institute refers to the students, teaching staff and other staff and his/her family.

i)       Rector means the Rector of the Institute of Tax Administration.

j)       Students’ representative means any student democratically elected or appointed to lead or represent or act on behalf of his/her fellow students.        

 

PART II

PROVISIONS RELATING TO RESIDENCE

 

1. Allocation of Accommodation Facilities

The Institute has limited accommodation facilities that justify it to give priority to students from outside Dar es Salaam. The ITA Management shall determine the number of occupants in a room from time to time. However, the ITA management reserves the right to allocate rooms as it may deem right.

 

 

 

1. Proper Care of Accommodation Facilities

The following shall apply in relation to proper care of accommodation facilities:

a)       Room Occupants are responsible for the proper care of all property provided in their allocated rooms and any damage or loss must be immediately reported to the Head of Student Affairs. 

b)       Every student is required to take good care of the room he/she occupies and shall be fully responsible for the general cleanliness and tidiness of the room.

c)        Students shall not interfere with or transfer furniture or fitting of any kind from any part of the Institute’s buildings without prior permission from the office of the Head of Student Affairs.

d)       Cooking of any form is not allowed in the rooms or ITA premises. Cooking entails any of the following:  frying, roasting, boiling, baking and warming by the use of any appliance or source of energy.

e)       All students shall be required to vacate the rooms in which they stay at the end of each end of course/semester. Any student who fails to vacate the room within a prescribed time shall pay fines as may be determined by the management. For avoidance of doubt non-return of keys within the prescribed time shall amount to non-vacation.

f)         Keys must be returned on leaving the rooms at the end of each course or semester.

g)       Loss of keys by students must be immediately reported to the Head of Student Affairs.  The key will be replaced on payment of the cost of a new key or new lock by the student responsible for its loss or for its safe custody.

h)       A student who destroys the Institutes’ property will be required to pay the cost of repair or replacement so far as his/her caution money does not cover the costs.

 

 

 

 

1. Inconveniencing other ITA members

Students shall be bound to conduct themselves in such a way as not to inconvenience other ITA members as per the following guidelines:

a)         Musical appliances (high sounding) and noise making such as musical kits, systems and guitars shall not be entertained in students’ rooms.

b)         Musical instruments and entertainment appliances may be used until midnight but at a tone that does not inconvenience others.

c)         For specific official student functions, permission to extend musical performance in specified places within the Institute may be granted by the Management until but not beyond 3.00 a.m.

d)         Balconies, windows, corridors and common areas shall not be used for drying or airing of beddings, towels or clothing.

 

1. Safety at the Institute

In order to ensure safety of ITA members as well as property at the Institute, students shall abide by the following principles:

a)         Each student shall be personally responsible for safety of his/her money and valuables brought in the room.  The Institute shall not be responsible for any loss.

b)         The Management of the Institute shall reserve the powers to enter or search or investigate its halls of residence or hostels occupied by students whenever the needs to do so arise. The Institute shall also have the power to seize any unauthorized property or materials kept or placed in its buildings or halls of residence or hostels.

 

1. Visitors

a)         Visitors may only be allowed into students' rooms between 10.00 a.m. and 10.00 p.m. For the avoidance of doubt the term "Visitors" includes students of the opposite sex and non-students of either sex.

b)         Any non-resident student who is a party to the breach of paragraph 7(a) of these Bylaws shall be charged for trespass under these bylaws. Any resident student who is a party to the breach of paragraph 7(a) of these Bylaws shall be evicted from the Hostel.

 

PART III

PROVISIONS RELATING TO ILLNESS AND CAFETERIA

 

1. Health and Catering Services

Matters of illness and cafeteria services shall be guided as shown below:

a)           All meals will be served in the cafeteria at designated times or at other places and at other times as may be determined by the Management of the Institute.

b)           Students’ visitors shall not be allowed to use the cafeteria unless expressly authorized by the Management of the Institute.

c)           Students shall be required to subscribe to the approved Health Insurance schemes before being registered and during their stay at ITA.

d)           The TRA employees shall be referred to the TRA authorised hospitals and clinics. However, the Institute shall maintain a first aid kit for emergency and/or minor cases of illness.

 

PART IV

PROVISIONS RELATING TO THE DRESSING

 

1. Dressing in Public

a)           Students shall dress in such a manner that is descent and reflects professionalism.

b)           All students shall be required to observe the Public Service and the TRA’s circulars regarding descent dressing.

 

 

PART V

PROVISIONS RELATING TO THE USE OF LIBRARY

 

1. Admission into the Library

Admission to the Library and use of books are continual upon the strict observance of the Library Rules issued by Management of which its ignorance shall not be accepted as an excuse.

 

1. Opening hours for the Library

The Library will be open and close at specified hours on specified days.  The hours of opening and closing shall be posted on Library Notice Board.

 

PART VI

DISCIPLINARY OFFENCES

 

1. Types of Disciplinary Offences

For the purpose of these Bylaws, general disciplinary offences shall include the following:

 

a)   Student misconduct

Conduct which does or is likely to cause damage, defacement or violence to person and/or property within the Institute: Provided that such conduct is that of a student towards another student, member or members of ITA or any employee or any person provided that the conduct in question occurred within the Institute premises or any event organised by the Institute.

 

b)   Violence

Use of force or offering violence against or striking a member of the Institute or any other person present at the Institute premises provided that such violence occurred at the Institute or any event organised by the Institute.

 

 

c)     Malicious/negligent Damage to Property

Maliciously or negligently damaging, defacing or destroying property of the Institute, or of any member of the Institute or any other person who is within the premises of the Institute or any event organised by the Institute.

 

d)     Unlawful Obstruction

Any act or conduct which is likely to obstruct or frustrate or frustrates the holding of any lecture, practical assignment, fieldwork, research or other instructional activity given or authorized by the Institute, any meeting, function or activity authorized by the Institute.

 

e)     Trespass

Unauthorized use of or interference with any property, or electrical or other service or installation of the Institute or; of any student or member of the Institute or any other person who is at the Institute. For avoidance of doubt interference shall include unauthorised presence in any place at the Institute or any other event organized by the Institute and any unauthorised construction.

 

f)       Disseminating Inciting Information

Dissemination of inciting information that may disrupt harmony or induce feelings of hatred or violence against students or members of staff or ITA community.

 

g)     Unauthorised Possession of Keys

Possession of key(s) for any room or office belonging to the Institute without permission from the Deputy Rector (PFA).

 

h)     Refusal or Failure to Comply With a Lawful Order

Any unjustifiable refusal or failure to comply with a lawful order or directive given by any officer of the Institute or order or directive from any competent organ or any other organ with the authority to order or direct what should be done or should not be done.

 

i)       Defamation

Use of defamatory words or abusive language by any student against any person at the Institute or any other event organized by the Institute.

 

j)       Assault

The use of words or conduct against any member of the Institute or any person present at the Institute, that threaten the victim and lead to a reasonable fear that he/she is about to be attacked or his/her safety is in danger.

 

k)     Forgery

Forging a document or uttering a false statement or perpetrating forgery with intent to cause loss to any person or the Institute or any other institute whether in cash or otherwise; or with the intent of using the forged document to achieve or accomplish a certain purpose or goal, or with the intention of using such document to obtain money or property or service or other benefits. For avoidance of doubt forgery shall include possession or submission of a forged item or being an accomplice to forgery.

 

l)       Inviting Barred Persons

Knowingly inviting or entertaining a student or any other person or persons or groups known to have been barred from entering the Institute’s premises.

 

m)    Disobedience

Refusal or failure to obey any lawful order or instruction issued under ITA Examination Regulations or any other Bylaws promulgated by the Institute.

 

 

n)     Failure to attend a Disciplinary Committee call

Any unjustifiable failure or refusal to obey summons of the disciplinary authority or any other authority of the Institute when summoned to do so.

 

• o)     Obstruction of Proceedings

Obstruction of the proceedings conducted by the Disciplinary Committee or Appeal Committee or any other competent organ at the Institute.

 

p)     Failure to abide by a Disciplinary Committee decision

Unjustifiable refusal or failure to abide by the decision and/or penalty made or imposed by the disciplinary authority or any other competent authority of the Institute.

 

q)     Unauthorized holding of Students’ Baraza

Holding of any students’ meeting that has not been authorised by the Rector or Deputy Rector (PFA) of the Institute.

 

r)      Nuisance

Any unjustifiable act or conducts that interferes with smooth learning or quiet enjoyment in using dormitories or offices or halls of residence or any buildings or premises of the Institute or any event organised by the Institute.

 

s)     Unauthorised Inviting Outsiders

Inviting outsiders as guest speakers, social entertainers or journalists without prior written permission from the Rector or Deputy Rector (PFA) of the Institute.

 

t)       Sexual Harassment/Discrimination

Any threat and/or unwarranted conduct (verbal or physical in nature) or gestures, sexual advances; or sexual explicit derogatory statements, or sexually discriminatory remarks made by a student of the Institute against a fellow student or any other person including any other act or conduct which undermines one’s general feeling of security or creates a threatening or intimidating environment.

 

u)     Unauthorised Collecting Money at the Institute

Collecting or charging of money from any student or groups of students or from any person or any company or any organization or from any source without prior written permission from the Rector.

 

v)     Prohibition of Possession of weapons

Possession of any weapon within the Institute is strictly prohibited.

 

w)    Unlawful Demonstrations, Mob Action and Class Boycott

Organising and/or participating in any unlawful demonstration or mob action or boycott; or inciting others to organize and/or participate in unlawful demonstration or mob action or boycotts.

 

x)     Doing or Engaging in Undesirable act

Doing or engaging in an act, which, although not under disciplinary offence, in the judgment of the Disciplinary Committee, is undesirable and likely to jeopardize harmony and security of students and the Institute’s community in general or it tends to lower human dignity.

 

y)     Interfere with any electrical installation or service

Interfering with any electrical installation or any other service installed in the Institute.

 

z)      Theft

Stealing or attempting to steal Institute’s property or any other person’s property situated at ITA premises or any event organised by ITA.

 

aa)  Usurping of Powers of the Institute or TRA Management

Students are not allowed to solicit, hire, engage, procure, or enter into contract with any other party for use of Institute premises or facilities, or allow the Institute’s name and image to be used in any way or publish any information which is likely to damage the image or compromise the authority of the Institute.

 

bb)  Mismanagement of Students Organization Funds and abuse of power

Using or allocating the Students Organization funds, power, assets and any other Students Organization property for the purpose other than one designated for.

 

cc)  Subletting and Unauthorised Sharing of Rooms

Leasing and/or sharing the Hostels/room to any other person other than the one allocated.

 

dd)  Unauthorised Transfer of Institute’s Furniture and Assets

Relocating or causing to be relocated furniture or assets of the Institute without permission from the Head of Student Affairs.

 

ee)  Criminal Offences

Conviction of criminal offence other than Traffic offences.

 

ff)     Failure to produce Identity Card

Unjustifiable refusal to produce identity card when requested.

 

gg)  Fighting

Aggression or causing others to fight within the Institute or any event organised by the Institute.

 

 

 

hh)  Improperly dressing

Dressing in a manner that is against paragraph 9 of these bylaws.

 

ii)     Disrespect to National Anthem and Flag

Not giving the due respect to National Anthem and Flag.

 

PART VII

STUDENTS’ DISCIPLINARY COMMITTEE

1. Establishment

There shall be established the ITA Students’ Disciplinary Committee.

 

1. Composition

a)     The Students Disciplinary Committee shall be composed of the following members:-

 

(i)	Head of Academic Department to which the accused student belong	Chairperson
(ii)	Deputy Rector (ARC)	Member
(iii)	Head of Finance	Member
(iv)	Head of Tax Studies	Member
(v)	Students’ Representative	Member
(vi)	Head of Student Affairs	Secretary

 

b)     Students Organization shall appoint its representative to the Students Disciplinary Committee, preferably a student who is enrolled in a course lasting at least one academic year who shall not be the President or Vice President.

 

c)      The Chairperson may invite a lawyer for legal advice as he/she may deem fit.

 

d)     The Chairperson may invite a senior female member of ITA staff in case there is no female among the Members of the Committee.

1. Quorum

The Committee shall be properly constituted if at least half of members are present. If the Chairperson is absent, members present shall elect a Chairperson for the purposes of the meeting at hand.

 

1. Powers of the Committee

The Students’ Disciplinary Committee shall have the following powers and functions–

(a)         to receive and deliberate on any matter relating to the conduct of any student of the Institute as may be referred to it by the  or Head of Student Affairs or any other person;

(b)         to summon and interrogate any student and demand any evidence relating to any alleged misconduct of such student or any other student;

(c)          to impose an appropriate penalty to students for any offence committed under these Bylaws or any other laws of the Institute in which the conduct of the student is at issue;

(d)         to determine and impose any appropriate penalty on any student and for any proven offence relating to the conduct and discipline of such student where the same is not provided for in these Bylaws;

(e)         to advise the Institute on any matter in which the conduct and discipline of students is in issue and propose, in appropriate cases, for measures to be taken, for any act of misconduct or indiscipline by any student that occurs on or off the campus of the Institute;

(f)           To do any other thing not specifically provided for in these Bylaws for the maintenance and promotion of good discipline among students, between students and the Institute’s community and other communities outside the Institute.

 

1. Duties of the Committee

(a)          Notwithstanding the provisions of items (c) and (d) of paragraph (17), no penalty shall be imposed on any student without first providing him the opportunity to be heard.

(b)          It shall be the duty of the Committee through its Chairman to inform the Rector of any decision passed by the Committee on any student under these Bylaws or any other relevant law of the Institute and the Committee shall not implement any decision on any student before the Rector is informed of such decision.

(c)          Any matter which has been decided by the Committee shall not be referred to it again and a student who is not satisfied with the decision of the Committee may appeal to the Students’ Disciplinary Appeals Committee.

 

1. Breach of Bylaws

Without prejudice to any specific penalties provided for in these Bylaws; breaches of these Bylaws shall first be reported to the Deputy Rector (PFA) who shall have powers to warn, reprimand, counsel or require any such student concerned to rectify such a breach after giving him/her an opportunity to be heard.

 

1. Non-compliance with the Deputy Rector (PFA)’s Directions

Non-compliance with the Deputy Rector, PFA’s directions to rectify the breach, or repeated breaches of any of these Bylaws by any student shall be reported to the Students’ Disciplinary Committee. If the breach to be reported to the Disciplinary Committee was against another student or any member of the Institute, the victim shall produce his/her complaints into writing, specifying the disciplinary offence committed, date and time. The complaint shall be addressed to the Chairperson of the Disciplinary Committee and shall be lodged within 14 days from the date when the disciplinary offence in question was committed.

 

 

 

1. Disciplinary Proceedings

The ITA Students’ Disciplinary Committee shall conduct its business in accordance with the following procedures:

a)           Where a complaint has been received by the Chairperson, a copy of the same shall be sent to the accused in writing so as to inform him/her of the nature of the allegations against him/her and shall require the accused person to make a written reply to the allegations addressed to the Chairperson within 7 days from the date when the copy of the complaints constituting the allegations was received by him/her.

b)           The Chairperson shall convene a meeting of the Disciplinary Committee in order to determine the disciplinary offence alleged to have been committed within 7 days from the date when the reply to the allegation is received from the accused person.

c)            Where the Disciplinary Committee convenes as a result of the above provision, Members shall examine the complaints and the reply, and ascertain whether the allegations amount to any disciplinary offence or not.

d)           Where the Committee is satisfied that the allegations constitute a disciplinary offence, it shall examine the accused response to the allegations and determine if the accused admits the allegations or not.

e)           Where the accused admits the offence and the facts constituting it, the Committee may pronounce its decision without any further inquiry. Admission of the allegations may be considered as one of the factors of mitigating the punishment to be imposed on the accused student.

f)             Where the accused denies the alleged disciplinary offence, the Disciplinary Committee shall determine the matter by summoning both parties and require them to appear before it on the appointed day, venue and time in order to defend their submissions.

g)           In determining the disciplinary offence, parties shall be afforded an opportunity to be heard and may call witnesses, produce evidence and/or submit before the Disciplinary Committee anything relevant to the matter in question.

 

1. Decision of the Students’ Disciplinary Committee

a)           All questions before the Students’ Disciplinary Committee shall be decided by a majority of votes of the members present. In case of a tie of votes the chairperson shall have a casting vote. The decision of the Committee shall be communicated to the parties, in writing, and shall state the grounds/reasons that led to that decision.

 

1. Appeal

Any party aggrieved by the decision of the Students’ Disciplinary Committee may appeal to the Students Disciplinary Appeals Committee, and such appeal must be in writing addressed to the Rector stating all grounds of appeal. No any appeal shall be entertained unless lodged within 7 days from the date when the decision was received by the aggrieved party.

 

PART VIII

STUDENTS DISCIPLINARY APPEALS COMMITTEE

1. Establishment There shall be established a Students’ Disciplinary Appeals Committee.

 

1. Composition

The Students’ Disciplinary Appeals Committee shall consist of the:

(i)	Deputy Rector (PFA)	Chairperson
(ii)	Deputy Rector (ARC)	Member
(iii)	At least two other members to be appointed by the Rector	Members
(iv)	ITASO President or Vice President	Member
(v)	A lawyer to be appointed by the Rector	Secretary

1. Quorum

The Appeal Committee shall be properly constituted if at least half of the members are present. If the Chairperson is absent Members who are present shall elect a Chairperson for the purposes of determining the appeal in question.

 

1. Appeal Committee Meetings

The Students’ Disciplinary Appeals Committee shall meet within ten working days following the receipt of the appeal.

 

1. Hearing Procedure

In determining the appeal the Appeal Committee shall give the parties concerned enough opportunity and time to defend their positions at the appeal.

 

1. Appeal Committee Membership

Any member of the Students’ Disciplinary Committee who took part in the decision that is the subject of an appeal before the Students’ Disciplinary Appeals Committee shall not take part in the hearing of such appeal.

 

1. Appeal Committee Powers

a)           In determining an appeal, the Appeal Committee shall have powers to confirm, vary or set aside any decision of the Students Disciplinary Committee.

b)           Where an appellate is dissatisfied with the decision of the ITA Students’ Disciplinary Appeals Committee in respect of an appeal against any penalty imposed under these Bylaws shall be entitled to appeal to the Governing Council of the Institute within ten working days from the date of the letter informing an appellate of the determination of such an appeal by the ITA Students’ Disciplinary Appeals committee.

 

 

 

1. Appeals to the Governing Council

a)           Appeals to the Governing Council shall be in writing where the appellate shall set out the grounds for such appeal.

b)           In determining any appeal by any aggrieved person under these Bylaws, the Governing Council shall adopt its own procedure and in so doing may require the presence of any of the parties involved in the dispute or any other person it considers necessary.

c)            In determining any appeal under this paragraph no procedure shall be adopted by the Governing Council which offends or seeks to offend the principles of natural justice.

d)           In the exercise of its appellate jurisdiction, the Governing Council shall have all the power vested in any authority or organ under these Bylaws, and may decide or do other things not expressly provided for under these Bylaws.

e)           Any decision or act of the Governing Council as provided for under subparagraph (5) of this paragraph shall be final and conclusive.

 

PART IX

PENALTIES

1. Penalties

Upon proof of breach of the disciplinary offences specified in these Bylaws, the Disciplinary Authority may impose penalties in appropriate cases guided by the First Schedule to these regulations as follows:

a)           An ordinary warning or severe warning, with a direction to have it recorded in the personal file of the student concerned; or

b)           Payment of compensation commensurate with the nature of the offence committed; or

c)            Suspension from classes or hostel for a period not exceeding one month; a rustication for a maximum period of nine months or one academic year; or

d)           Discontinuation from studies in case of grave offences as may be determined by the Disciplinary Committee.

 

1. Dismissal/suspension from the Hostel or the Institute

(a)          Dismissal from the Hostel of the Institute

Where penalties specified in article (28) are imposed on a student, and that student repeats the same offence within the same semester the Disciplinary Committee may dismiss him or her from the Institute’s hostel or halls of residence.

 

(b)         Suspension from the Institute

Where a student breaches any rule or regulation warranting suspension, the Disciplinary Committee may suspend him or her from the Institute: In any case in which the Disciplinary Committee finds that the breach is so grave it may recommend that the student be dismissed from the Institute.

 

1. Imposition of a Lesser Penalty

Notwithstanding any penalty provided for under these Bylaws the Students’ Disciplinary Committee or any other competent body may impose a lesser penalty having duly considered the circumstances of a particular case.

 

PART X

GENERAL PROVISIONS

1. Married Students

Married students shall be required to comply with these Bylaws. Couples shall not live together in the premises of the Institute.

 

 

1. Amending these Bylaws

The Governing Council may from time to time amend these Bylaws.

 

1. Application of other rules

These Bylaws are not exhaustive and therefore students shall abide by other rules governing general conduct, and for TRA staff, the Staff Regulations and Code of Conduct shall also apply mutatis mutandis.

 

1. Availability of these Bylaws

The Students Bylaws 2005 (As amended in 2017) shall be made available to every student on arrival at the Institute of Tax Administration. Each student shall be required to read, understand and abide with these Bylaws.