The short courses department is responsible for administering non-degree short-term programs.  These programs are tailor-made to suit specific performance needs and continuing professional development of the staff of the Tanzania Revenue Authority (TRA), Zanzibar Revenue Board (ZRB) and other key stakeholders involved in taxation and customs administration. The courses are delivered by well-qualified and experienced trainers in customs and tax administration.

 

The Institute collaborates with other Institutions involved in taxation and customs training as well as development partners such as JICA, NTC of Japan, IBFD of Netherlands, EAC and WCO to deliver short-term programs. Short courses of the Institute can be categorized into examinable and non-examinable courses.

 

Courses for TRA staffs

1. Customs Basic Course (CBC) 

This is an examinable course designed to equip fresh employed and re-categorized staff in Customs and Excise Department with necessary knowledge skills and behavioral development to become Customs Officers. This program is a blend of classroom instruction and on-the-job practical experience and is instructed by well-seasoned and experienced staff in customs.

 

2. Taxation Basic Course (TBC)

This is an examinable course designed to equip fresh employed and re-categorized staff in TRA Revenue departments, with necessary knowledge skills and behavioral development to become Tax Officers. The program is a blend of classroom instruction and on-the-job practical experience and is instructed by well-seasoned and experienced staff in taxation.

 

3. Other short courses

These courses are designed to address day-to-day operations needs and emerging issues specific for certain operations of customs and taxation administration. The programs are open for a wide range of cadres depending on the nature of the course.

 

Courses for other stakeholders

Apart from tailor-made courses specific for TRA, the Institute develops and delivers courses to address emerging issues such as taxation of specialized sectors to other stakeholders depending on their specific needs.

 

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

Program Overview

DCTM is a two years full-time program comprising of four semesters. This program is designed for middle career in customs and tax administration. The program blends classroom instruction and real world practical experience through engagement of trainers who have practical experience in customs and tax administration.

Entry Qualifications  

Successfully completion of Basic Technician Certificate in Customs and Tax Management, business or law related subjects  from a recognized academic institution, OR successfully completion of A-Level in business related or natural science subjects with at least one principal pass. Applicants must have four passes at O-level, two of which must be Mathematics and English.

Program Structure

Year 1 (NTA Level 5)

Semester

Code

Module Name

Classification

Notional Hours*

Credits

 

1

 

GST 05101

Basic Communication  Skills

Fundamental

5

8

GST 05102

Elements of Business Law

Fundamental

5

8

GST 05103

Basic Business Mathematics

Fundamental

6

9

CST 05104

Introduction to Customs

Core

8

12

TST 05105

Book-keeping and Accounts

Core

7

10

GST 05106

Introduction to Economics

Fundamental

5

8

2

 

CST 05207

Basic Freight Logistics

Core

7

10

GST 05208

Basic Data Processing

Fundamental

6

9

CST 05209

Trade Facilitation in Customs

Core

7

10

TST 05210

Introduction to Income Taxes

Core

7

11

TST 05211

Introduction to VAT and other indirect Laws

Core

7

11

TST 05212

Principles of Accounting for Specialise Entities and Items

Core

7

10

GST 05213

Elements of Development Studies

Fundamental

5

8

Total Credits for NTA 5

79

124

 

 

Year 2 (NTA 6)

Semester

Code

Module Name

Classification

Notional Hours*

Credits

1

TST 06101

Principles of Income Tax

Core

7

10

GST 06102

Principles of Auditing

Fundamentals

5

7

GST 06103

Principles of Management

Fundamentals

5

7

CST 06104

Principles of Tariff Classification

Core

7

10

CST 06105

Customs Enforcement and Management

Core

6

9

GST 06106

Fundamentals of Information Systems

Fundamentals

5

7

TST 06107

Principles of Tax Administration and Ethics

Core

6

9

GST 06108

Internship

Core

3

4

2

TST 06209

Fundamentals of Tax Accounting

Core

7

10

TST 06210

Fundamentals of Tax Audit

Core

6

9

GST 06211

Fundamentals of Entrepreneurship

Fundamentals

5

7

CST  06212

Principles of Customs Valuation and Rules of Origin

Core

6

9

GST  06213

Fundamentals of Business mathematics and Statistics

Fundamentals

5

8

TST 06214

Introduction to Local Government Taxation

Core

5

7

CST 06215

Freight  Logistics Management

Core

5

7

Total Credits for NTA 6

83

120

 *Hours used to conduct all the activities required for a trainer and a student to complete a module.

 

2. Basic Certificate in Customs and Tax Management (CCTM)

Program Overview

This is a one year full-time program. The program is competence-based and focuses on imparting the relevant and adequate knowledge, skills and attitudes needed to perform mid-career duties in customs and tax administrations. The program is also intended to prepare graduates for further academic progression in the same and related disciplines.

Entry Qualifications

Minimum entry requirements is four (4) passes in Certificate of Secondary Education Examination (O-Level) in business related subjects or NVA level 3 or one principal pass at A-Level in business related or natural science subjects. Applicants must have passed Mathematics and English at O-Level.

 Program Structure

NTA 4

Semester

Code

Module Name

Classification

Notional Hours*

Credits

1

 

TST 04101

Introduction to Taxation

Core

7

11

GST 04102

Elements of Data Processing

Fundamental

5

8

GST 04103

Basic Communication skills

Fundamental

5

8

GST 04104

Elements of  Business Mathematics

Fundamental

5

8

CST 04105

Elements of Customs Law and Administration

Core

8

12

GST 04106

Elements of Commerce

Fundamental

5

8

GST 04107

Elements of Business Law

Fundamental

5

8

2

 

CST 04208

Elements of Freight Logistics

Core

8

12

GST 04209

Elements of Office Management

Core

6

9

TST 04210

Book Keeping

Core

5

9

CST 04211

Elements of Customs Enforcement

Core

8

11

TST 04212

Elements of Tax Administration and Ethics

Core

8

11

GST 04213

Basic Life Skills

Core

5

8

Total Credits for NTA 4

79

123

*Hours used to conduct all the activities required for a trainer and a student to complete a module.

 

 

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

Program Overview

The EACCFFPC program has been designed as a joint initiative of the East African Revenue Authorities (EARA) and Federation of East African Freight Forwarders (FEAFA). This program has been approved as a mandatory qualification for practicing as customs agent. The program has been adopted for all the five countries who are members of the East African Community.

This program is offered in full-time and part-time mode. Full-time mode takes four months while part-time mode takes six months.

Entry Qualifications

Two (2) passes at “O” Level or Holder of Advanced Certificate of Secondary Education Examination (ACSEE) and above.

Program Structure

Full Time 

Semester

 

Code

 

Course Name

Contact Hours per week

Units

 

 

 

1

FFCU 101&102

Customs laws and procedures

4

4

FFCU 103

Customs Tariff Classification

4

4

FFCU 104

WTO Customs Valuation and Rules of Origin

4

4

FFFF 201

Port Clearance

4

4

FFFF 202

Freight Forwarding Operations

4

4

FFBM 300

Basic management skills

4

4

FFCU 105

Application of Automated Customs Systems

4

-

Total Units for CFFPC

28

24

  

 

Part Time 

Semester

Code

Course Name

Contact Hours per week

Units

1

FFCU 101&102

Customs laws and procedures

4

4

FFCU 103

Customs Tariff Classification

4

4

FFCU 104

WTO Customs Valuation and Rules of Origin

4

4

2

FFFF 201

Port Clearance

4

4

FFFF 202

Freight Forwarding Operations

4

4

FFBM 300

Basic management skills

4

4

FFCU 105

Application of Automated Customs Systems

4

-

Total Units for CFFPC

28

24

 

 

 

 

 

 

 

 

 

 

 

 

The postgraduate programs are administered by the department of postgraduate studies. Currently there are four programs which are administered by this department namely:

 

  1. Collaborative Master of Arts in Revenue Law and Administration (MA.RLA)
Program overview
The program is hosted at ITA and offered as a University of Dar es Salaam Degree program which is run in collaboration between the Institute of Tax Administration, University of Dar es Salaam Faculty of Law, and Germany’s Muenster University Faculty of Law. This program is offered as full-time (one year) and part-time (two years). 
Entry Qualification
Minimum entry requirements is a Second class Bachelor Degree in taxation, accounting, economics, law or any business related equivalent qualification

 

Program Structure 

 

SEMESTER ONE

Compulsory Courses

Taxation

Customs

LW 701

Tax Policy and Theory

LW 701

Tax Policy and Theory

PS 601

Research Methods

PS 601

Research Methods

LW 702

Income Tax Law

LW 706 

Indirect Taxes

MRA 600

Revenue Forecasting & Fiscal Analysis

LW 712 

Private International Trade &Finance Law

Elective Courses

Taxation

Customs

LW 707 

Capital Gains and Taxes on Property

LW 702

Income Tax Law

LW 706 

Indirect Taxes

MRA 600

Revenue Forecasting & Fiscal Analysis

LW 708

Tax Crimes : Investigations & Prosecutions

LW 708 

Tax Crimes : Investigations & Prosecution

SEMESTER TWO

Compulsory Courses

Taxation

Customs

LW 704 

Laws on Tax Administration

MRA 601 

Customs Management : Theory & Practice

LW 705 

International Taxation

LW 703 

Taxes on International Trade

LW 719 

Graduate Essay

LW 719 

Graduate Essay

Elective Courses

Taxation

Customs

MRA 602 

Tax Compliance and Risk Management

MRA 602 

Tax Compliance and Risk Management

LW 710 

Advanced Taxation

LW 713 

Public International Trade Law

LW 709 

Local Government Taxation

LW 704

Laws on Tax Administration

 

  1. Postgraduate Diploma in Taxation (PGDT)

Overview 

The objective of this program is to enable trainees to administer all types of taxes i.e. direct, indirect and trade taxes as well. The program is offered in two modes; Regular and Executive. The program duration for both modes is 12 months.

Entry Qualifications

Minimum entry requirements is a bachelor degree or equivalent qualification in economics, law, business administration, finance, engineering, accounting from a recognized higher learning Institution.

 

Programme Structure

Post Graduate Diploma in Taxation (PGDT) – Taxation Major

 

Semester

Code

Module Name

Classification

Notional Hours*

Credits

1

CSP 09101

Principles of goods classification

Core

110

11

CSP 09102

Principles of  Valuation and Rules of Origin

Core

100

10

TSP 09101

Income Taxation I

Core

110

11

TSP 09102

Indirect Taxation

Core

100

10

GSP 09101

Economics and Public Finance

Core

90

9

Sub Total 

51

Electives (only one)

GSP 09102

IT for Managers

Fundamental

70

7

GSP 09103

Project Management

Fundamental

70

7

GSP 09104

Strategic Management

Fundamental

70

7

TSP 09103

Principles of Accounting

Fundamental

70

7

TSP 09104

Financial Reporting

Fundamental

70

7

Sub Total for Electives

7

Total Credit for semester 1 

58

2

TSP 09205

Income Taxation  II

Core

90

10

TSP 09206

Compliance and Enforcement in Tax and Customs

Core

120

11

TSP 09207

Advanced Tax Accounting

Core

100

10

TSP 09208

International Taxation

Core

90

9

GSP 09205

Research Methodology

Core

100

9

GSP 09206

Field Practicum

Core

90

3

GSP 09207

Research Project

Core

110

11

Sub Total

63

Electives (only one)

GSP 09208

Risk Management

Fundamental

70

7

GSP 09209

Criminal Procedure Law

Fundamental

70

7

TSP 09209

Cost and Management  Accounting

Fundamental

70

7

GSP 09210

Quantitative Methods

Fundamental

70

7

TSP 09210

Tax Audit

Fundamental

70

7

Sub Total for Electives

7

Total Credit for semester 2

70

Grand Total

128 


NB: The student shall select optional courses based on his/her academic background. The optional courses selected will have to be approved by the Deputy Rector Academics, Research and Consultancy.

 

Post Graduate Diploma in Taxation (PGDT) – Customs Major

 

Semester

Code

Module Name

Classification

Notional
Hours*

Credits

1

CSP 09101

Principles of goods classification

Core

110

11

CSP 09102

Principles of  Valuation and Rules of Origin

Core

100

10

TSP 09101

Income Taxation I

Core

110

11

TSP 09102

Indirect Taxation

Core

100

10

GSP 09101

Economics and Public Finance

Fundamental

90

9

Sub Total  

51

Electives (only one)

 

Electives

 

GSP 09102

IT for Managers

Fundamental

70

7

GSP 09103

Project Management

Fundamental

70

7

GSP 09104

Strategic Management

Fundamental

70

7

TSP 09103

Principles of Accounting

Fundamental

70

7

TSP 09104

Financial Reporting

Fundamental

70

7

Sub Total for Electives 

7

Total Credit for semester 1 

58

2

CSP 09203

Custom Rules in customs clearance procedures

Core

100

10

CSP 09204

Principles of International Trade laws and conventions

Core

90

9

CSP 09205

International Transport and Logistics

Core

100

10

TSP 09206

Compliance and Enforcement in Tax and Customs

Core

110

11

GSP 09205

Research Methodology

Core

90

9

GSP 09206

Field Practicum

Core

90

3

GSP 09207

Research Project

Core

110

11

Sub Total 

63

Electives (only one)

GSP 09208

Risk Management

Fundamental

70

7

GSP 09209

Criminal Procedure Law

Fundamental

70

7

TSP 09209

Cost and Management  Accounting

Fundamental

70

7

GSP 09210

Quantitative Methods

Fundamental

70

7

TSP 09210

Tax Audit

Fundamental

70

7

Sub Total for Electives

7

Total Credit for semester 2 

70

Grand Total

128

 

NB: The student shall select optional courses based on his/her academic background. The optional courses selected will have to be approved by the Deputy Rector Academic, Research and Consultancy.

Subcategories

OVERVIEW Article Count:  6

OVERVIEW 

The Institute’s programs offer a unique blend of theoretical classroom training and real life customs and taxation experiences. ITA programs are designed to address the competence needs of customs and tax practitioners at different stages of their careers. ITA has well qualified staff and adequate facilities to support its core functions of training, research and consultancy in the areas of taxation, customs and related fields.

Academic programmes;

Short courses

East African Customs and Freight Forwarding Practising Certificate

Basic Certificate in Customs and Tax Management

Ordinary Diploma in Customs and Tax Management

Bachelor Degree in Customs and Tax Management

Postgraduate Diploma in Customs and Taxation

Master of Arts in Revenue Law and Administration

Short Courses Article Count:  1

Short courses

The short courses department is responsible for administering non-degree short-term programs.  These programs are tailor-made to suit specific performance needs and continuing professional development of the staff of the Tanzania Revenue Authority (TRA), Zanzibar Revenue Board (ZRB) and other key stakeholders involved in taxation and customs administration. The courses are delivered by well-qualified and experienced trainers in customs and tax administration.

The Institute collaborates with other Institutions involved in taxation and customs training as well as development partners such as Japan International Cooperation Agency (JICA), Nation Tax College (NTC) of Japan, and International Bureau for Fiscal Documentation (IBFD) of Netherlands, the East African Cooperation (EAC) and World Customs Organisation (WCO) to deliver short-term programs. Short courses of the Institute can be categorized into examinable and non-examinable courses.

Courses for TRA staffs

1. Customs Basic Course (CBC) 

This is an examinable course designed to equip fresh employed and re-categorized staff in Customs and Excise Department with necessary knowledge skills and behavioral development to become Customs Officers. This program is a blend of classroom instruction and on-the-job practical experience and is instructed by well-seasoned and experienced staff in customs.

2. Taxation Basic Course (TBC)

This is an examinable course designed to equip fresh employed and re-categorized staff in TRA Revenue departments, with necessary knowledge skills and behavioral development to become Tax Officers. The program is a blend of classroom instruction and on-the-job practical experience and is instructed by well-seasoned and experienced staff in taxation.

3. Other short courses

These courses are designed to address day-to-day operations needs and emerging issues specific for certain operations of customs and taxation administration. The programs are open for a wide range of cadres depending on the nature of the course.

Courses for other stakeholders

Apart from tailor-made courses specific for TRA, the Institute develops and delivers courses to address emerging issues such as taxation of specialized sectors to other stakeholders depending on their specific needs.

 

 

Basic Technician Certificate in Customs and Tax Management (CCTM) Article Count:  1

Basic Technician Certificate in Customs and Tax Management (CCTM)

This programme is competence-based developed in accordance with the Nation Council for Technical Education (NACTE) requirements focusing to facilitate students’ acquisition of specialized knowledge, skills and attitudes needed in the labour market for holders of this qualification.

The objective of the programme is to promote skills among learners in social sciences and allied courses. It is intended to produce persons who will assist in clearing and forwarding of goods, tax management and record keeping.

 Duration of the Programme

The programme duration is twelve (12) months.

Programme Structure

The programme contains fourteen (14) modules which are spread over two semesters of seventeen (17) weeks each.  A semester has 15 weeks of instruction and study and two (2) weeks for examinations administration. A Basic Certificate programme is required to have a minimum of 120 credits. This particular programme has a total of 123 credits.

 Programme Modules

The modules are divided into two semesters. Table 3 shows the division of the modules, notional hours per week and credits for each.

 Modules for Basic Technician Certificate in Customs and Tax Management (CCTM) – NTA 4

Modules for NTA Level 4

Semester 1

 

Semester 2

Code

Name

 

Code

Name

TST 04101

Introduction to Taxation

 

CST 04208

Elements of Freight Logistics

GST 04102

Elements of Data Processing

 

GST 04209

Elements of Office Management

GST 04103

Basic Communication skills

 

TST 04210

Book Keeping

GST 04104

Elements of Business Mathematics

 

CST 04211

Elements of Customs Enforcement

CST 04105

Elements of Customs Law and Administration

 

TST 04212

Elements of Tax Administration and Ethics

GST 04106

Elements of Commerce

 

GST 04213

Basic Life Skills

GST 04107

Elements of Business Law

 

Bachelor Degree in Customs and Tax Management (BCTM) Article Count:  1

Bachelor Degree in Customs and Tax Management (BCTM)

Overview of the Programme

The BCTM programme is competence-based developed in accordance with the Nation Council for Technical Education (NACTE) requirements. It focus to facilitate students’ acquisition of specialized knowledge, skills and attitudes needed for holders of this qualification to perform as customs and/or tax practitioners.

 Programme Structure

The programme consists of NTA level 7 and level 8. NTA Level 7 programme is divided into four semesters of seventeen (17) weeks study inclusive of two (2) weeks of examinations administration plus 8 weeks of guided field practicum which take place after the end of second semester. The NTA level 8 is divided into two semesters of seventeen (17) weeks study inclusive of two (2) weeks of examinations administration plus 8 weeks of guided field practicum which take place after the end of fourth semester of NTA level 7.

Programme Duration

The duration of the BCTM programme is three years (36 months)

 Programme Modules for Bachelor of Customs and Tax Management (BCTM)

Year 1, Semester 1

 

Year 1, Semester 2

Code

Name

 

Code

Name

GSU 07101

Business Law

 

GSU 07208

Business Communication

GSU 07102

Microeconomics

 

CSU 07209

Customs Laws

TSU 07103

Principles of Accounting

 

GSU 07210

Macroeconomics

GSU 07104

Principles of Study Skills

 

CSU 07211

Tariff Classification

GSU 07105

Business Mathematics

 

TSU 07212

Direct Tax Laws I

GSU 07106

ICT Applications

 

TSU 07213

Indirect Taxes

GSU 07107

Development Studies

 

TSU 07214

Financial Reporting

 

Year 2, Semester 1

 

Year 2, Semester 2

Code

Name

 

Code

Name

CSU 07316

Customs Procedures

 

CSU 07424

Rules of Origin and Export Promotions

TSU 07317

Direct Tax Law II

 

GSU 07425

Management Information Systems

TSU 07319

Public Finance

 

GSU 07426

Research Methodology

CSU 07320

Customs Valuation

 

TSU 07427

Tax Compliance and customer services 

GSU 07321

Field Attachment

 

GSU 07428

Governance and Ethics

GSU 07322

Business Statistics

 

TSU 07429

Introduction to Tax Accounting   

Electives

 

Electives

GSU 07315

General Management

 

GSU 07430

Management Mathematics

GSU 07318

Public Sector Accounting

 

GSU 07431

Auditing

TSU 07323

Cost Accounting

 

GSU 07432

Human Resource Management 

Year 3, Semester 1

 

Year 3, Semester 2

Code

Name

 

Code

Name

TSU 08101

Tax Administration 

 

GSU 08211

Research Project

TSU 08102

Tax Accounting 

 

TSU 08212

Tax Audit and Investigation

CSU 08103

Customs Enforcement 

 

TSU 08213

Tax Policy

TSU 08104

International Taxation

 

CSU 08214

Contemporary Issues in Customs

CSU 08105

International Trade and Finance Law

 

TSU 08215

Contemporary Issues in Taxation

  

GSU 08106

Field Attachment

 

 

 

Electives

 

Electives

GSU 08107

Management Science

 

GSU 08216

Project and Risk Management 

GSU 08110

Tax Analysis and Revenue Forecasting

 

GSU 08217

Managerial Economics

GSU 08108

Strategic Management

 

GSU 08218

Organisational Behaviour

GSU 08109

Entrepreneurship

 

GSU 08219

Electronic Commerce

 

 

 

Ordinary Diploma in Customs and Tax Management (DCTM) Article Count:  1

Ordinary Diploma in Customs and Tax Management (DCTM)

The DCTM is competence-based programme developed in accordance with NACTE requirements. It focus to facilitate students’ acquisition of knowledge, skills and attitudes needed for holders of this qualification to perform as tax and customs technicians who will work flexibly at different work places.

 Duration of the programme

The programme duration is two years (24 months). 

Programme Structure

The programme comprises of two NTA levels (NTA 5 and NTA 6) with each NTA level consisting of two semesters of seventeen (17) weeks inclusive of two (2) weeks for examinations. The NTA level 5 programme culminates in a guided field practicum of eight weeks after the end of second semester examination. The programme comprises a total of 28 modules (13 at NTA 5 and 15 at NTA 6) with a total of 244 credits.

Programme Modules Ordinary Diploma in Customs and Tax Management (DCTM)

Modules for NTA Level 5

Semester 1

 

Semester 2

Code

Name

 

Code

Name

GST 05101

Basic Communication  Skills

 

CST 05207

Basic Freight Logistics

GST 05102

Elements of Business Law

 

GST 05208

Basic Data Processing

GST 05103

Basic Business Mathematics

 

CST 05209

Trade Facilitation in Customs

CST 05104

Introduction to Customs

 

TST 05210

Introduction to Income Taxes

TST 05105

Book-keeping and Accounts

 

TST 05211

Introduction to VAT and other indirect Laws

GST 05106

Introduction to Economics

 

TST 05212

Principles of Accounting for Specialise Entities and Items

 

GST 05213

Elements of Development Studies

 

Modules for NTA Level 6

Semester 1

 

Semester 2

Code

Name

 

Code

Name

TST 06101

Principles of Income Tax

 

TST 06209

Fundamentals of Tax Accounting

GST 06102

Principles of Auditing

 

TST 06210

Fundamentals of Tax Audit

GST 06103

Principles of Management

 

GST 06211

Fundamentals of Entrepreneurship

CST 06104

Principles of Tariff Classification

 

CST  06212

Principles of Customs Valuation and Rules of Origin

CST 06105

Customs Enforcement and Management

 

GST  06213

Fundamentals of Business mathematics and Statistics

GST 06106

Fundamentals of Information Systems

 

TST 06214

Introduction to Local Government Taxation

TST 06107

Principles of Tax Administration and Ethics

 

CST 06215

Freight  Logistics Management

GST 06108

Internship

 

Postgraduate Diploma in Customs and Taxation (PGDCT) Article Count:  1

Postgraduate Diploma in Customs and Taxation (PGDCT)

Overview of the Programme

The main objective of the programme is to enable trainees to administer all types of taxes i.e. direct, indirect and trade taxes. The programme is designed to convert graduates of different disciplines into total tax professionals. It is therefore open to graduates from various fields as economics, law, business administration, finance, engineering, accounting, etc.

 Programme Duration

The PGDCT programme is offered on regular and executive modes. The duration for Regular and Executive programmes is 12 and 18 months respectively.

Programme Structure 

The Postgraduate Diploma in Customs and Taxation (PGDCT) is a two-semester programme for both Regular and Executive modes. The PGDCT Regular is a day programme run for two semesters of seventeen weeks each. The two semesters comprise of classroom, lab work, field attachment (eight weeks), research work and dissertation writing.

PGDCT Executive is an evening and weekend programme run for two semesters of twenty four weeks each. The two semesters comprise of classroom, lab work, field attachment (12 weeks), research work and dissertation writing.

Programme Modules

The programme structure consists of core and elective courses. While core courses are mandatory, the student is required to select one optional course in each semester based on his/her academic background. The optional courses selected will have to be approved by the Deputy Rector Academic, Research and Consultancy.

 Structure of the PGDCT Programme (Tax Emphasis)

Semester

Code

Module Name

Classification

Notional Hours*

Credits

1

CSP 09101

Principles of goods classification

Core

110

11

CSP 09102

Principles of  Valuation and Rules of Origin

Core

100

10

TSP 09101

Income Taxation I

Core

110

11

TSP 09102

Indirect Taxation

Core

100

10

GSP 09101

Economics and Public Finance

Core

90

9

Sub Total 

51

Electives (only one)

GSP 09102

IT for Managers

Fundamental

70

7

GSP 09103

Project Management

Fundamental

70

7

GSP 09104

Strategic Management

Fundamental

70

7

TSP 09103

Principles of Accounting

Fundamental

70

7

TSP 09104

Financial Reporting

Fundamental

70

7

Sub Total for Electives

7

Total Credit for semester 1 

58

2

TSP 09205

Income Taxation  II

Core

90

10

TSP 09206

Compliance and Enforcement in Tax and Customs

Core

120

11

TSP 09207

Advanced Tax Accounting

Core

100

10

TSP 09208

International Taxation

Core

90

9

GSP 09205

Research Methodology

Core

100

9

GSP 09206

Field Practicum

Core

90

3

GSP 09207

Research Project

Core

110

11

Sub Total

63

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

Structure of the PGDCT Programme (Customs Emphasis)

Semester

Code

Module Name

Classification

Notional
Hours*

Credits

1

CSP 09101

Principles of goods classification

Core

110

11

CSP 09102

Principles of  Valuation and Rules of Origin

Core

100

10

TSP 09101

Income Taxation I

Core

110

11

TSP 09102

Indirect Taxation

Core

100

10

GSP 09101

Economics and Public Finance

Fundamental

90

9

Sub Total  

51

Electives (only one)

 

Electives

 

GSP 09102

IT for Managers

Fundamental

70

7

GSP 09103

Project Management

Fundamental

70

7

GSP 09104

Strategic Management

Fundamental

70

7

TSP 09103

Principles of Accounting

Fundamental

70

7

TSP 09104

Financial Reporting

Fundamental

70

7

Sub Total for Electives 

7

Total Credit for semester 1 

58

2

CSP 09203

Custom Rules in customs clearance procedures

Core

100

10

CSP 09204

Principles of International Trade laws and conventions

Core

90

9

CSP 09205

International Transport and Logistics

Core

100

10

TSP 09206

Compliance and Enforcement in Tax and Customs

Core

110

11

GSP 09205

Research Methodology

Core

90

9

GSP 09206

Field Practicum

Core

90

3

GSP 09207

Research Project

Core

110

11

Sub Total 

63

Electives (only one)

GSP 09208

Risk Management

Fundamental

70

7

GSP 09209

Criminal Procedure Law

Fundamental

70

7

TSP 09209

Cost and Management  Accounting

Fundamental

70

7

GSP 09210

Quantitative Methods

Fundamental

70

7

TSP 09210

Tax Audit

Fundamental

70

7

Sub Total for Electives

7

Total Credit for semester 2 

70

Grand Total

128

Master of Arts in Revenue Law and Administration (MARLA) Article Count:  1

Master of Arts in Revenue Law and Administration (MARLA)

Programme Overview

This programme is offered in collaboration between ITA and two internationally celebrated universities, the University of Münster in Germany and University of Dar es Salaam. The programme is designed to cater for the needs of high level manpower in the whole of Africa for organizations dealing in Customs and/or Taxation (Policy, Law and Practice) both in the public sector and in the private sector. The programme allows specialization in either taxation or customs.

Program Structure

This is a two semester program, semester one carries four compulsory modules with the option of one elective from three modules. Semester two carries three compulsory modules with the option of one elective from three modules.

 Structure of MARLA programme

SEMESTER ONE

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

East African Customs and Freight Forwarding Practising Certificate (CFFPC) Article Count:  1

East African Customs and Freight Forwarding Practising Certificate (CFFPC)

This programme has been designed as a joint initiative of the East African Revenue Authorities (EARA) and the Federation of East African Freight Forwarders Associations (FEAFA) to provide high quality and responsive services to their various customers such as importers, exporters, travellers and others. As agents of the Commissioner for Customs, clearing agents need to have a certain minimum level of proficiency in Customs Laws, regulations and procedures in order to help their clients comply easily with customs provisions. The programme has been adopted in all East African Community member countries.

The objective of this programme is to enable Customs Clearing Agents appreciate and understand how to efficiently and correctly apply Customs laws and procedures in order to provide professional and high quality services to their clients on behalf of the Commissioner for Customs.

 Duration of the Programme

The programme takes four (4) months to complete full time programme and six (6) months to complete part-time programme.

 Programme Structure

The CFFPC programme is taught in one semester and comprises of six (6) compulsory examinable courses each carrying four (4) units and one compulsory non-examinable course. One unit consists of one contact hour per week for fifteen (15) weeks.

Programme Modules

The Programme consists of six (6) examinable courses of four (4) units each and one non-examinable course as shown in the tables 1 and 2 below:

 Modules for Modules for CFFPC (Full time)

Code

Name

 

Code

Name

FFCU 101&102

Customs laws and procedures

 

FFFF 201

Port Clearance

FFCU 103

Customs Tariff Classification

 

FFFF 202

Freight Forwarding Operations

FFCU 104

WTO Customs Valuation and Rules of Origin

 

FFBM 300

Basic management skills

 

FFCU 105

Application of Automated Customs Systems

 

Modules for Modules for CFFPC (Part time)

Semester 1

 

Semester 2

Code

Name

 

Code

Name

FFCU 101&102

Customs laws and procedures

 

FFFF 201

Port Clearance

FFCU 103

Customs Tariff Classification

 

FFFF 202

Freight Forwarding Operations

FFCU 104

WTO Customs Valuation and Rules of Origin

 

FFBM 300

Basic management skills

 

FFCU 105

Application of Automated Customs Systems