Institute of Tax Administration (ITA) Courses Offered

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.

Certificate and ordinary diploma studies

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

Postgraduate Studies

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

Collaborative Master of Arts in Revenue Law and Administration (MA.RLA)

Program overview

The program is hosted at ITA and offered as a University of Dar es Salaam Degree program which is run in collaboration between the Institute of Tax Administration, University of Dar es Salaam Faculty of Law, and Germany’s Muenster University Faculty of Law. This program is offered as full-time (one year) and part-time (two years).

Entry Qualification

Minimum entry requirements is a Second class Bachelor Degree in taxation, accounting, economics, law or any business related equivalent qualification

Program Structure

SEMESTER ONE
Compulsory Courses
Taxation Customs
LW 701 Tax Policy and Theory LW 701 Tax Policy and Theory
PS 601 Research Methods PS 601 Research Methods
LW 702 Income Tax Law LW 706 Indirect Taxes
MRA 600 Revenue Forecasting & Fiscal Analysis LW 712 Private International Trade &Finance Law
Elective Courses
Taxation Customs
LW 707 Capital Gains and Taxes on Property LW 702 Income Tax Law
LW 706 Indirect Taxes MRA 600 Revenue Forecasting & Fiscal Analysis
LW 708 Tax Crimes : Investigations & Prosecutions LW 708 Tax Crimes : Investigations & Prosecution
SEMESTER TWO
Compulsory Courses
Taxation Customs
LW 704 Laws on Tax Administration MRA 601 Customs Management : Theory & Practice
LW 705 International Taxation LW 703 Taxes on International Trade
LW 719 Graduate Essay LW 719 Graduate Essay
Elective Courses
Taxation Customs
MRA 602 Tax Compliance and Risk Management MRA 602 Tax Compliance and Risk Management
LW 710 Advanced Taxation LW 713 Public International Trade Law
LW 709 Local Government Taxation LW 704 Laws on Tax Administration

Postgraduate Diploma in Taxation (PGDT)

Overview

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

Entry Qualifications

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

Programme Structure

Post Graduate Diploma in Taxation (PGDT) – Taxation Major

Semester	Code	Module Name	Classification	Notional Hours*	Credits
1	CSP 09101	Principles of goods classification	Core	110	11
	CSP 09102	Principles of Valuation and Rules of Origin	Core	100	10
	TSP 09101	Income Taxation I	Core	110	11
	TSP 09102	Indirect Taxation	Core	100	10
	GSP 09101	Economics and Public Finance	Core	90	9
	Sub Total				51
	Electives (only one)
	GSP 09102	IT for Managers	Fundamental	70	7
	GSP 09103	Project Management	Fundamental	70	7
	GSP 09104	Strategic Management	Fundamental	70	7
	TSP 09103	Principles of Accounting	Fundamental	70	7
	TSP 09104	Financial Reporting	Fundamental	70	7
	Sub Total for Electives				7
	Total Credit for semester 1				58
2	TSP 09205	Income Taxation II	Core	90	10
	TSP 09206	Compliance and Enforcement in Tax and Customs	Core	120	11
	TSP 09207	Advanced Tax Accounting	Core	100	10
	TSP 09208	International Taxation	Core	90	9
	GSP 09205	Research Methodology	Core	100	9
	GSP 09206	Field Practicum	Core	90	3
	GSP 09207	Research Project	Core	110	11
	Sub Total				63
	Electives (only one)
	GSP 09208	Risk Management	Fundamental	70	7
	GSP 09209	Criminal Procedure Law	Fundamental	70	7
	TSP 09209	Cost and Management Accounting	Fundamental	70	7
	GSP 09210	Quantitative Methods	Fundamental	70	7
	TSP 09210	Tax Audit	Fundamental	70	7
	Sub Total for Electives				7
	Total Credit for semester 2				70
	Grand Total				128

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

Post Graduate Diploma in Taxation (PGDT) – Customs Major

Semester	Code	Module Name	Classification	Notional 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 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)

2. Taxation Basic Course (TBC)

3. Other short courses

Courses for other stakeholders

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

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	GST 04213	Basic Life Skills

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 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)

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	CST 06215	Freight Logistics Management

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 104	WTO Customs Valuation and Rules of Origin	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 104	WTO Customs Valuation and Rules of Origin	FFCU 105	Application of Automated Customs Systems