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,duties and all charges as per customs and tax laws. 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) at the end of second semester, 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

Related Links

Postgraduate Diploma in Customs and Taxation (PGDCT)

Postgraduate Diploma in Customs and Taxation (PGDCT)