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
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Chairperson Deputy Rector (Planning, Finance and Administration) Institute of Accountancy Arusha |
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Member Dean University of Dar es Salaam School of Law |
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Member Managing Director Research on Poverty Alleviation (REPOA) |
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Member Manager of Technical Services National Board of Accountants and Auditors (NBAA) |
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Member Managing Partner Ernst and Young |
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Member Partner PricewaterhouseCoopers (PwC) |
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Member Commissioner Domestic Revenue Department Tanzania Revenue Authority |
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Member Director Human Resources and Administration Tanzania Revenue Authority |
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Member/Secretary Rector Institute of Tax Administration Tanzania Revenue Authority
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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:
- 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:
- Dr. Lewis J. Ishemoi, ADTM, PGDTM (IFM), Cert. in Financial Analysis and Management (TAMI), MBA Inter. Taxation (Staffordshire), Ph.D (Groningen)
Principal Instructors:
- Ms. Stella Cosmas, LL.B (Dar), MBA (ESAMI), Certified Fraud Examiner
- Mr. Jocktan Kyamuhanga, ADCA (IDM)
- Mrs. Asha Nassor, LL.B (Dar), LL.M (Dar), Dip. Ed. (Korogwe), Advocate
Lecturers:
- Dr. Amos Ibrahim, B.Com (Dar), CPA (T), MA. Economics (Waseda), Ph.D (Waseda)
- Mr. Emmanuel Massewe, BA. Econ. (Dar), Assessors’ Course (ITA), MSc. Finance (Strathclyde)
- Mr. Emmanuel Masalu, ADCA (IDM), CPA (T), MTG (Utrecht)
- ***Mr. Joseph Chikongoye, ADEP (IDM), PGDTM (IFM), MSc Fiscal Studies (Bath)
- Mr. Phillip Mbati, B.Com (Dar), CPA (T), MSc. Finance (Strathclyde), PGDT (ITA)
- Ms. Pilly Marwa, ADA, PGDTM (IFM), MSc. Pub. Policy & Taxation (Yokohama)
- Mr. Suweid Faraj: ADTM, PGDTM (IFM), PGDSC (Dar), MBA Finance (Maastricht)
- **Mr. Cyril Chimilila, BSc. Agric. Econ. & Business (SUA), MSc. Agric. Econ. (SUA)
- Mr. Ussi H. Hussein, BA. Statistics and Economics (Dar) MBA-Finance and Marketing (Dar), Cert. in Labour Statistics (USA)
Senior Instructors
- Mr. Pius Kibahila, ADTM (IFM), PGDTM (IFM), MSc. Finance (Strathclyde)
- Mr. Rogasian Shirima, ADBA (IDM), MBA (Dar)
- Mrs. Tunu Mwiru, BA (Dar), PGDTM (IFM), MSc. Finance (Strathclyde)
- Mr. Kasty Phelicean BCom(Dar), MBA( ) MCA (Munster)
- **Mr. Ahmad Mohamed, ADA (CBE), CPA (T), MA.RLA (Dar), Dip. Ed. (Al-Haramain)
- **Mr. Alfred. J. Kimea, ADA (IFM), CPA (T), MA.RLA (Dar)
- Mr. Amos Benjamin, BA. Econ. Hons. (Dar), MCA (Munster)
- ***Ms. Caroline Mutayabarwa, BSc. Home Economics (SUA), MBA (Wuhan)
- Mr. Edward Mwakimonga, ADTM (IFM), MBA International Business (Birmingham City)
- **Mr. Haji J. Mkwawa, BA, LL.B (Mysore), LL.M (Dar)
- Ms. Hamida Msofe, ADA (IFM), PGDBM (London School of Commerce), MBA. Int. Business (Wales), MSc. Management Consultancy (Liverpool), CPA (T)
- **Mr. Hamza. I. Abdulrahman, LL.B Hons. (Dar), LL.M (Dar)
- **Ms. Joyce Sichone, B.Com (Dar), MBA (Dar), CPA (T)
- Mr. Justin Musa, BA. Hons. (Dar), MA. (Makerere)
- Mr. Praygod Chao, ADA (IAA), PGDA (IAA), MIT (Dar)
- Mr. Richard Donati, ADTM (IFM), MA (London)
- **Ms. Rosemary Mwandu, ADA (SAUT), PGDT (ITA), MA.RLA (Dar)
- Mr. Ryoba Mzalendo, BAF (MU), MIB (Dar).
- Ms. Rufina Milamo, BAF (MU), MSc. Applied Economics (Adelaide)
- ***Ali Alexander, B.Com (Dar), CPA (T), MCA (Munster)
- Ms. Evelyne Mwambije, BCTM (ITA), MA (Berlin)
- Ms. Mary Ruhara, BCTM (ITA), MA (Berlin)
- Mr. Pascal Gomba, BCTM (ITA), MA.RLA (Dar)
Assistant Lecturers:
Tutorial Assistants:
- Mr. August O. Kessy, BA. Econ.& Soc. (Udom), CPA(T)
- Ms. Rukayya S. Abdallah, BCTM (ITA)
- Mr. Michael J. Marere, LL.B (MU)
- Mr. Elly Mloso, BAF (MU), CPA (T)
- 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 |
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
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|
8 |
Setting of Examinations |
9 |
Moderation |
PART IV
CONDUCT OF EXAMINATIONS
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10 |
Powers of the Rector |
|
11 |
Date and Venue |
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12 |
Invigilation |
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13 |
Conduct of Candidates |
PART V
EXAMINATION IRREGULARITIES
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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
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28 |
Grading systems |
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|
29 |
Conversion of letter grades to quality points |
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|
30 |
Computation of Grade Point Average (GPA) |
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31 |
Classification of Awards |
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|
32 |
Approval of Awards |
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|
33 |
Conditions for the Award |
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34 |
Procedure for Issuance of Certificates, Certification and transcripts |
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35 |
Procedure for handling lost or damaged certificates |
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PART VIII
SUPPLEMENTING, CARRY FORWARD, REPEATING AND DISCONTINUATION
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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
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|
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: |
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Marks |
Grade |
Definition |
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80 – 100 |
A |
Excellent |
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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:
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
Approval of Awards |
32 |
The Governing Council shall approve all awards of the Institute. |
Conditions for the Award |
33 |
A Candidate shall qualify for the award registered for if: (a) He/she has successfully completed all modules for the award and achieved at least a cumulative Grade Point Average (GPA) of 2.0 (for undergraduate) or 3.0 for postgraduate, which is equivalent to a pass. (b) He/she has paid required fees. |
Procedure for Issuance of Certificates, certification and transcripts |
34 |
(a) The Governing Council shall issue certificates for degrees, diplomas, certificates or other award to such candidates as shall be declared to have satisfied the requirements for conferment for such of such degree, diploma, certificate or other award. (b) A certificate shall be issued only once for the same degree or award. (c) Upon application for a transcript, a student or former student shall be given a transcript of his/her academic performance record. (d) Transcripts shall be issued only after graduation. Prior to that, students upon application shall be issued with statement(s) of results. (a) A student is required to verify the grades/information on his/her transcript/certificate before accepting it. Once taken, no certificate/transcript shall be returned for correction. (b) A fee payable as Council may from time to time prescribe shall be charged for certifying each copy of a degree certificate and academic transcript. |
Procedure for handling Lost or damaged Certificate |
35 |
In case of a loss, total or partial destruction of the original certificate or a copy thereof, the Deputy Rector (ARC) may authorize, in writing, issuance of another certificate or another copy on condition that: (a) The applicant produces a sworn affidavit. (b) The applicant shall produce a Police loss report. (c) The applicant shall show an evidence of public announcement from local newspaper of the loss of certificate. (d) The certificate so issued shall be marked “COPY” across it. (e) The replacement certificate will not be issued until after a lapse of 12 months from the date of such loss; except that such replacement may be issued within a shorter period where there has been partial destruction of the original certificate or of a copy thereof. (f) The applicant must produce evidence that the loss has been adequately publicly announced with a view to its recovery in an officially recognized form or manner in the applicant’s home country or where the loss is believed to have taken place.
|
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
- 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.
- 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.
- 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
- 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.
- 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.
- 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.
- 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.
- 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
- 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
- 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
- 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.
- 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
- 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
- Establishment
There shall be established the ITA Students’ Disciplinary Committee.
- 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.
- 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.
- 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.
- 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.
- 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.
- 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.
- 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.
- 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.
- 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
- Establishment There shall be established a Students’ Disciplinary Appeals Committee.
- 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 |
- 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.
- Appeal Committee Meetings
The Students’ Disciplinary Appeals Committee shall meet within ten working days following the receipt of the appeal.
- 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.
- 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.
- 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.
- 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
- 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.
- 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.
- 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
- Married Students
Married students shall be required to comply with these Bylaws. Couples shall not live together in the premises of the Institute.
- Amending these Bylaws
The Governing Council may from time to time amend these Bylaws.
- 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.
- 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.
SCHEDULE OF PENALTIES
No. |
Bylaw contravened |
First breach |
Second breach |
Third breach |
Any subsequent breach |
1. |
13(a) |
Ordinary warning (and compensation where applicable) |
Severe warning (and compensation where applicable) |
Suspension
|
Discontinuation |
2. |
13(b) |
Severe warning (and compensation where a applicable) |
Suspension |
Discontinuation |
|
3. |
13(c ) |
Suspension |
Discontinuation |
|
|
4. |
13(d) |
Suspension |
Discontinuation |
|
|
5. |
13(e) |
Severe warning |
Suspension |
Discontinuation |
|
6. |
13(f) |
Suspension |
Discontinuation |
|
|
7. |
13(g) |
Severe warning |
Suspension |
Discontinuation |
|
8. |
13(h) |
Severe warning |
Suspension |
Discontinuation |
|
9. |
13(i) |
Severe warning |
Suspension |
Discontinuation |
|
10. |
13(j) |
Suspension |
Discontinuation |
|
|
12. |
13(k) |
Discontinuation |
|
|
|
12. |
13(l) |
Suspension |
Discontinuation |
|
|
13. |
13(m) |
Severe warning |
Suspension |
Discontinuation |
|
14. |
13(n) |
Severe warning |
Suspension |
Discontinuation |
|
15. |
13(o) |
Suspension |
Discontinuation |
|
|
16. |
13(p) |
Suspension |
Discontinuation |
|
|
17. |
13(q) |
Suspension |
Discontinuation |
|
|
18. |
13(r) |
Ordinary warning |
Severe warning |
Suspension |
|
19. |
13(s) |
Ordinary warning |
Severe warning |
Suspension |
|
20. |
13(t) |
Suspension |
Discontinuation |
|
|
21. |
13(u) |
Severe warning |
Suspension |
Discontinuation |
|
22. |
13(v) |
Discontinuation |
|
|
|
23. |
13(w) |
Suspension |
Discontinuation |
|
|
24. |
13(x) |
Severe warning |
Suspension |
Discontinuation |
|
25. |
13(y) |
Severe warning |
Suspension |
Discontinuation |
|
26. |
13 (z) |
Discontinuation |
|
|
|
27. |
13 (aa) |
Suspension |
Discontinuation |
|
|
28. |
13 (bb) |
Recompense |
Suspension |
Discontinuation |
|
29. |
13 (cc) |
Dismissal from the Hostel |
|
|
|
30. |
13 (dd) |
Severe warning |
Suspension |
Discontinuation |
|
31. |
13 (ee) |
Discontinuation |
|
|
|
32. |
13 (ff) |
Denial of entry |
Severe warning |
|
|
33. |
13 (gg) |
Suspension |
Discontinuation |
|
|
34 |
13 (hh) |
Ordinary warning |
Severe warning |
Suspension |
Discontinuation |
35 |
13 (ii) |
Severe warning |
Suspension |
Discontinuation |
|
ALMANAC FOR ACADEMIC YEAR 2018/2019
DATE |
DAY |
EVENT |
July 2nd |
Mon |
Commencement of field attachment for BCTM, PGDT Regular Commencement of field attachment for DCTM1 |
July 6th |
Fri |
End of Semester II Examinations for BCTM, PGDT Regular End of final exams for CFFPC Full time (March Intake) End of Timed test 1 for PGDT Executive and CFFPC Part time (March Intake) |
July 7th |
Sat |
Saba Saba Day (Public Holiday) |
July 9th |
Mon |
Commencement of Field practicum for BCTM and PGDT Regular programmes |
July 14th |
Sat |
Viva voce for PGDT (Executive) research projects |
July 16th |
Mon |
Call for application into CFFPC, CCTM, DCTM, BCTM, and PGDT Regular programmes |
July 20th |
Fri |
Viva voce for PGDT Regular Research projects |
July 23rd |
Mon |
Examiner’s Board Meeting Declaration of BCTM, PGDT Regular and CFFPC Full time (March Intake) Examination Results |
July 25th |
Wed |
Heroes Day (Public Holiday) |
July 27th |
Fri |
Deadline for submission of PGDT Executive Research Projects End of Field Practicum for DCTM year one programme |
August 8th |
Wed |
Governing Council meeting Approval of examination results Quarterly Progress Report |
August 8th |
Wed |
Nane Nane Day (Public Holiday) |
August 13th |
Mon |
Semester II Week 23 Begins |
August 17th |
Fri |
End of final examination PGDT Executive Commencement of Field Practicum for BCTM and PGDT Regular programmes QMS Meeting Ethics Committee Meeting |
August 18th |
Sat |
Viva voce for PGDT Regular Field practicum |
August 20th |
Mon |
Supplementary and Special Examinations Begin Commencement Timed test II for PGDT Executive and CFFPC Part time (March Intake) |
August 22nd |
Wed |
Eid El Hajj(Public Holiday) |
August 24th |
Fri |
Supplementary and Special Examinations End Timed test II for PGDT Executive and CFFPC Part time (March Intake) End Aptitude test for TRA employees sponsorship |
August 29th |
Wed |
Examiners Board Meeting |
August 31st |
Fri |
End of Field Practicum for BCTM programme |
September 3rd |
Mon |
Appointment of Graduation Committee |
September 10th |
Mon |
End of classes for PGDT Executive and CFFPC Part time (March Intake) |
September 12th |
Wed |
Governing Council meeting Approval of examination results Classification of Awards |
September 14th |
Fri |
QMS Meeting Ethics Committee Meeting |
September 17th |
Mon |
Commencement of final exams for PGDT Executive and CFFPC Part time (March Intake) |
September 21st |
Fri |
End of final exams for PGDT Executive and CFFPC Part time (March Intake) |
September 30th |
Wed |
Examiners’ Board Declaration of PGDT Executive and CFFPC Part time (March Intake) final exams results |
October 10th |
Wed |
Governing Council meeting Approval of examination results Quarterly progress reports Graduation preparation report |
October 12th |
Fri |
End of Field Practicum for BCTM and PGDT programmes |
October 14th |
Sun |
Nyerere Day (Public Holiday) |
October 15th |
Mon |
Academic Staff Meeting |
October 17th |
Fri |
QMS Meeting Ethics Committee Meeting |
October 22nd |
Mon |
Orientation and Registration of Fresh Students Begins |
October 29th |
Mon |
ACADEMIC YEAR 2018/2019 BEGINS |
October 29th |
Mon |
Class Session for Semester 1 Begins Registration of Continuing Students Begins |
November 3rd |
Saturday |
Viva Voce for DCTM Field Practicum |
November 6th |
Tue |
Final Announcements of BCTM admitted students |
November 7th |
Wed |
Governing Council meeting Graduation preparation progress report |
November 9th |
Fri |
End of Registration for Fresh and Continuing Students |
November 10th |
Saturday |
Viva Voce of BCTM Field Practicum |
November 17th |
Sat |
11TH GRADUATION CEREMONY |
November 21st |
Wed |
*Maulid Day (Public Holiday) |
November 26th |
Mon |
Deadline for submitting all students registered in 2018/19 Academic year to TCU |
December 3rd |
Mon |
Call for Applications into CFFPC March Intake Mid Semester (Test 1) Sessions Begin |
December 9th |
Sun |
Independence Day (Public Holiday) |
December 24th |
Mon |
Test I Sessions for Executive and Part Time Programmes Begin |
December 25th |
Tue |
Christmas Day (Public Holiday) |
December 26th |
Wed |
Boxing Day (Public Holiday) |
January 1st |
Tue |
YEAR 2019 BEGINS |
January 1st |
Tue |
New Year’s Day(Public Holiday) |
January 11th |
Fri |
Library committee Meeting Viva Voce for PGDT Executive Field Practicum |
January 12th |
Sat |
Zanzibar Revolution Day (Public Holiday) |
January 14th |
Mon |
Test II Sessions Begin |
January 16th |
Wed |
GOVERNING COUNCIL MEETING Quarterly Progress Reports |
January 18th |
Fri |
QMS Meeting Ethics Committee Meeting Test II Sessions End |
January 19th |
Sat |
Viva Voce for PGDT Research Projects |
January 30th |
Wed |
Deadline for receiving applications into CFFPC March Intake |
February 1st |
Fri |
Deadline for submission of students’ continuous assessment. Deadline for submission of students’ performance reports to Heads of Academic Departments. |
February 4th |
Mon |
Admission Committee Meeting Selection of CFFPC March Intake students |
February 11th |
Mon |
Semester I Examination Sessions Begin |
February 22nd |
Fri |
Semester I Examination Session End |
February 25th |
Mon |
Test II Sessions for Executive and CFFPC Part Time Programmes Begin |
March 4th |
Mon |
Orientation for CFFPC Full Time March Intake begin |
March 8th |
Fri |
Orientation for CFFPC Full Time March Intake Ends |
March 11th |
Mon |
Semester 2 Classes begin Commencement of classes for CFFPC Full Time March Intake Academic Staff Meeting |
March 13th |
Wed |
Examiner’s Board Meeting |
March 25th |
Mon |
Semester I Exams Sessions for Executive and CFFPC Part Time Programmes Begin |
April 5th |
Fri |
Semester I Exam Sessions for Executive and Part Time Programmes End |
April 7th |
Sun |
Karume Day (Public Holiday) |
April 11th |
Thu |
QMS Meeting |
April 12th |
Fri |
Ethics Committee Meeting |
April 15th |
Mon |
Test I Sessions Begin |
April 17th |
Wed |
GOVERNING COUNCIL MEETING Quarterly Progress Report Approval of Examination Results |
April 18th |
Thu |
Test I Sessions End |
April 19th |
Fri |
Good Friday(Public Holiday) |
April 21st |
Sun |
Easter Sunday(Public Holiday) |
April 22nd |
Mon |
Easter Monday(Public Holiday) |
April 23th |
Tue |
Semester II Class Sessions for PGDT Executive Begin Classes for CFFPC Part Time March Intake Begin |
April 25th |
Thu |
Library committee Meeting |
April 26th |
Fri |
Union Day (Public Holiday) |
May 1st |
Wed |
Labour Day (Public Holiday) |
May 17th |
Fri |
ITASO General Election |
May 20th |
Mon |
Test II Sessions Begin |
May 24th |
Fri |
Test II Sessions End |
June 5th |
Wed |
Eid ul Fitr |
June 14th |
Fri |
End of Semester II Classes |
June 17th |
Mon |
Semester II Exam Sessions Begin Test I Sessions for PGDT Executive and CFFPC Part Time Begin |
June 20th |
Thu |
ITA Staff Meeting |
June 21st |
Fri |
Test I Sessions for PGDT Executive and CFFPC Part Time End |
June 28th |
Fri |
Semester II Exam Sessions End End of Semester 2 |
July 8th |
Mon |
Field Practicums for DCTM, BCTM and PGDT Regular Begin |
July 10th |
Wed |
QMS Meeting |
July 11th |
Thu |
Ethics Committee Meeting |
July 12th |
Fri |
GOVERNING COUNCIL MEETING Annual/Quarterly Progress Report |
July 16th |
Tue |
Examiner’s Board Meeting |
July 25th |
Thu |
Heroes Day |
July 31st |
Wed |
GOVERNING COUNCIL MEETING Approval of Examination Results |
August 5th |
Mon |
Test II Sessions for PGDT Executive and CFFPC Part Time Begin |
August 8th |
Thu |
Nane Nane Day (Public Holiday) |
August 11th |
Sun |
*Eid El Hajj(Public Holiday) |
August 16th |
Fri |
Library committee Meeting Test II Sessions for PGDT Executive and CFFPC Part Time Begin |
August 30th |
Fri |
Field Practicums for DCTM, BCTM and PGDT Regular End |
September 2nd |
Mon |
Viva Voce for PGDT Regular Field Practicum |
September 3rd |
Tue |
Appointment of Graduation Committee |
September 4th |
Wed |
Viva Voce for PGDT Regular Research Projects |
September 6th |
Fri |
Examiners’ Board Meeting Deliberation of PGDT Annual Results |
September 9th |
Mon |
Semester II Exam Sessions for PGDT Executive Begin Final Examinations for CFFPC Part Time March Intake Begin |
September 16th |
Mon |
Supplementary and Special Examinations Begin |
September 20th |
Fri |
Semester II Exam Sessions for PGDT Executive Begin Final Examinations for CFFPC Part Time March Intake End Supplementary and Special Examinations End |
October 11th |
Fri |
Library committee Meeting |
October 14th |
Mon |
Nyerere Day (Public Holiday) |
October 15th |
Tue |
Academic Staff Meeting |
October 17th |
Thu |
QMS Meeting |
October 18th |
Fri |
Ethics Committee Meeting |
October 21st |
Mon |
Orientation of New Fresh Students Begins |
October 21st |
Mon |
ACADEMIC YEAR 2019/2020 BEGINS |
November 10th |
Sun |
*Maulid Day(Public Holiday) |
November 16th |
Sat |
GRADUATION DAY 12th Graduation Ceremony |
December 2th |
Mon |
Test I Sessions Begin Call for Applications into CFFPC March Intake |
December 6th |
Fri |
Test I Sessions End |
December 9th |
Mon |
Independence Day(Public Holiday) |
December 23th |
Mon |
Test I Sessions for Executive and CFFPC Part Time Programmes Begin |
December 25th |
Wed |
Christ Mass Day(Public Holiday) |
December 26th |
Thu |
Boxing Day(Public Holiday) |
Jan 1st |
Wed |
YEAR 2020 BEGINS |
Jan 1st |
Wed |
New Year’s Day(Public Holiday) |
* Depending on sighting of the moon