INSTITUTE OF TAX ADMINISTRATION

POSTGRADUATE DIPLOMA IN TAXATION (PGDT)

PROGRAMME HANDBOOK

JULY 2006

TABLE OF CONTENTS
OVERVIEW OF THE PROGRAMME --------------------------------------------------Programme Objective -----------------------------------------------------------------Programme Structure ------------------------------------------------------------------Duration of the Programme ----------------------------------------------------------Admission Criteria---------------------------------------------------------------------3 3 3 3 3

FIRST SEMESTER COURSES------------------------------------------------------------- 6 IT 500 Income Tax Law I (4 units) -------------------------------------------------- 7 VT 500 Value Added Tax Law I (4 units) ----- Error! Bookmark not defined. CU 500 Customs and Excise Law I (4 units) -------------------------------------- 16 RM 500 Business Research Methods (3 units) ------------------------------------ 21 IT 501 International Taxation (3 units) --------------------------------------------- 25 CS 500 Computer Applications (4 Units) ------ Error! Bookmark not defined. AC 500 Financial Accounting I (3 units)------- Error! Bookmark not defined. QM 500 Quantitative Methods I (3 units) ------------------------------------------ 28 MG 500 Business Communication (2 Units) - Error! Bookmark not defined. EC 500 Principles of Economics (3 units) ----------------------------------------- 30 SECOND SEMESTER COURSES -------------------------------------------------------- 35 IT 502 Income Tax Law II (4 units) ------------------------------------------------ 36 VT 501 Value Added Tax Law II (4 units) ---------------------------------------- 38 CU 501 Customs and Excise Law II (4 units) ------------------------------------- 41 IT 503 Tax Accounting I (4 units) -------------------------------------------------- 46 EC 501 Public Finance Theory (2 units) ------------------------------------------- 47 MG 501 Organizational Behaviour (2 Units) -------------------------------------- 49 RM 501 Field Project I (4 units) ----------------- Error! Bookmark not defined. AC 501 Financial Accounting II (3 units)------ Error! Bookmark not defined. QM 501 Quantitative Methods II (3 units) ----------------------------------------- 51 THIRD SEMESTER COURSES----------------------------------------------------------- 55 IT 504 Tax Accounting II (4 units) ------------------------------------------------- 56 CU 502 Customs and Excise Law III (3 units) ------------------------------------ 57 MG 502 Customer Relationship Management and Ethics (2 Units) ----------- 59 AC 502 Tax Audit Techniques (4 units) ------------------------------------------- 62 MG 503 Public Administration (2 Units) ------ Error! Bookmark not defined. CS 501 E-commerce (2 units)-------------------------------------------------------- 66 AC 503 Managerial Accounting (3 units) ------ Error! Bookmark not defined. MG 504 Human Resources Management (2 Units) ----- Error! Bookmark not defined. RM 502 Field Project II (4 units) ---------------- Error! Bookmark not defined. LW 500 Criminal and Civil Procedure Law (3 units) --- Error! Bookmark not defined. LW 501 Law of Evidence (3 units) ------------- Error! Bookmark not defined. MG 505 Organization Theory (2 Units) -------- Error! Bookmark not defined. AC 504 Financial Management (2 units) ------- Error! Bookmark not defined.

OVERVIEW OF THE PROGRAMME

Programme Objective
The objective of this programme is to enable trainees administer all taxes that fall under the jurisdiction of the Tanzania Revenue Authority, in particular offering taxpayer services, carrying out tax audits and enforcing tax legislation. This programme will transform existing operational staff who are graduates into total tax persons. As for future recruits who are graduates in different fields such as economics, business administration, finance, engineering, accounting etc., the programme will serve as a conversion training programme i.e. converting the graduates in different disciplines into tax administration professionals capable of working efficiently and effectively in a functionally-integrated tax administration.

Programme Structure
The Postgraduate Diploma in Taxation (PGDT) shall be a three-semester programme constituted by a minimum of 26 credits per semester to be derived from six compulsory courses and a selection of optional courses. It will cover all the main-tax type areas of Income Taxation, Value Added Taxation, and Customs & Excise among others per each of the three semesters. Students shall be required also to undertake a guided compulsory Field Project (RM 501 and RM 502) that will lead to a graded final report at the end of the respective semester. The overview of the whole structure of this programme is presented in the table overleaf.

Duration of the Programme

The programme shall last for 18 months in three semesters of 17 weeks of classroom teaching and 2 weeks of examinations in each Semester. There will be a semester break after the first and the second semester, each to be followed by 6 weeks of a guided fieldwork and writing of the field project report.

Admission Criteria
A candidate shall be eligible for consideration for admission to the PGDT programme of the Institute of Tax Administration if he/she has obtained a bachelors degree or equivalent qualification approved by the Institutes Council.

PGDT Course List

SEMESTER First Semester Eligibility Compulsory Code IT 500 VT 500 CU 500 RM 500 IT 501 CS 500 AC 500 QM 500 MG 500 EC 500 IT 502 VT 501 CU 501 IT 503 EC 501 MG 501 RM 502 AC 501 QM 501 IT 504 CU 502 MG 502 AC 502 MG 503 CS 501 AC 503 MG 504 RM 502 LW 500 LW 501 MG 505 AC 504 COURSES Name Income Tax Law I Value Added Tax Law I Customs and Excise Law I Business Research Methods International Taxation Computer Applications Financial Accounting I Quantitative Methods I Business Communication Principles of Economics Income Tax Law II Value Added Tax Law II Customs and Excise Law II Tax Accounting I Public Finance Theory Organizational Behaviour Field Project I Financial Accounting II Quantitative Methods II Tax Accounting II Customs and Excise Law III Customer Relationship Management and Ethics Tax Audit Techniques Public Administration E-Commerce Managerial Accounting Human Resources Management Field Project II Criminal and Civil Procedure Law Law of Evidence Organization Theory Financial Management Units 4 4 4 3 3 4 3 3 2 3 4 4 4 4 2 2 4 3 3 4 3 2 4 2 2 3 2 4 3 3 2 2

Optional

Second Semester

Compulsory

Optional Third Semester Compulsory

N.B.
1. The student shall select optional courses based on his/her academic background. 2. The optional courses selected will have to be approved by the Principal Academic Officer.

FIRST SEMESTER COURSES

IT 500 Income Tax Law I (4 units)

Course Description This course provides students with a comprehensive knowledge on assessing, collection of income tax and auditing of income taxpayers affairs by use of statute law and case laws. The course covers individuals, partnerships, corporations, estates including complex provisions of the Income Tax Act, 2004 and case law. The course is specially designed to broaden students income tax horizons in handling the increasingly complex and fascinating world of advanced income tax practice. Course Objectives At the end of the course, students will be able to:
1. 2. 3. 4. 5. 6.

Apply the Tanzanian income tax law in assessing the affairs of various income tax taxpayers. Illustrate the use of the statement of estimate and return of income for tax purposes. Identify deductible and non-deductible expenditures in the determination of taxable income. Distinguish between final and non-final withholding payments. Apply provisions relating to offences under the Income Tax Act, 2004. Apply principles derived from decided tax cases.

Course Modules MODULE 1: General Rules of Interpretation of the Law 1. Rules of interpretations (meaning, principles and application) (i) Strict construction of the law (ii) Language of the law as the basis of interpretation (iii) Ejusderm generic principle (iv) Subsequent and earlier law 2. Interpretation of General Clauses Act, No. 30 of 1972 (Tanzania case) (i) Wording of the Statute (ii) Form and Substance (iii) Computation of period MODULE 2: Introduction to Income Taxation General and Tanzanian Experience

1. Income tax concepts and definitions (i) Direct taxes (ii) Tax credits

(iii) (iv) (v) (vi) (vii)

Effective tax rates Tax base Business income Employment income Investment income

2. Presumptive income taxation (i) Definition (ii) Conditions for application (iii) Turnover determination (iv) Tax Bands and rates 3. Withholding income taxes (i) Definition (ii) Types of Withholding taxes (iii) Payment procedures (iv) Tax credit procedures 4. Taxation of individuals (i) Definition (ii) Types of individuals income (iii) Types of returns and assessments (iv) Individual tax rates 5. Taxation of companies (i) Definition (ii) Types of companies (iii) Types of returns and assessments (iv) Dividends MODULE 3: The Basis for Ascertaining Taxable Income Tanzania Experience

1. Imposition of income tax, residence and sources of income (i) Charge of tax (ii) Total income (iii) Scope of chargeability
2. General rule for deduction of expenses

(i) (ii)

Allowable deductions Non-allowable deductions

3. Realization of assets and liabilities (i) Meaning of realization (ii) Realization of assets (iii) Realization of liabilities (iv) Special rules

4. Incomings and cost of assets and liabilities (i) Meaning of incomings for an asset (ii) Meaning of incomings for a liability (iii) Cost of an asset (iv) Cost of a liability 5. Calculation of gains and losses from realization of assets and liabilities (i) Gains from realization for an asset (ii) Gains from realization of liability MODULE 4: Depreciation Allowances- General and Specific 1. Depreciable assets (i) Definition (ii) Classification and pooling of assets (iii) Rates 2. Initial allowances (i) Assets covered (ii) Calculation 3. Depreciation allowances (i) Conditions for allowance (ii) Straight-line method (iii) Diminishing value method 4. Straight line method vs. diminishing value method (i) Similarities (ii) Differences 5. Judicial opinions (i) (ii) (iii)

Assets used for the business of a person but registered in the name of another person Asset registered in the name of a person and used in the business of more than one beneficial owner Assets used and owned and qualifying expenditure incurred by another person

MODULE 5: Liability of Non-Residents and Foreign Income Accruing to Residents 1. Single installment payer (i) Sale of property by non-resident person (ii) Land and buildings (iii) Intellectual properties 2. Tanzanian experience on taxation of properties of non-residents 3. Domestic permanent establishment (i) Definition Based on OECD Model Based on UNs Model (ii) Tanzanian Model 4. Related parties

(i) (ii) (iii) (iv)

Definition Nature of transactions Tax treatments Tanzania experience

5. Foreign tax relief (i) Tax credits (ii) Tax deductions 6. Tanzania experience

MODULE 6: Taxation of Investment and Holding Companies 1. Income splitting (i) Definition (ii) Parties involved and tax arrangements (iii) Tanzanian experience Powers of the commissioner 2. Underlying ownerships (i) Definition (ii) Change in control (iii) Tax effects 3. Taxation of shareholders (i) Dividends (ii) Distribution of assets (iii) Sale of shares MODULE 7: Selection of cases/items for audit 1.Criteria for selection (i) Risk involved (ii) Size of taxpayer (iii) Local knowledge 2.Analysis of return (i) Ratios (ii) Income statements (iii) Balance sheet 3.Sampling (i) Block sampling (ii) Stratifications MODULE 8: Recovery of Tax 1. Interest for late payment of tax (i) Due dates (ii) Calculation of interest (iii) Powers of the Commissioner Tanzania Experience 2. Penalty for under estimating tax (i) Basis of computation

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(ii) Calculation of penalty (iii) Powers of the Commissioner Tanzania Experience 3. Collection of tax from third parties. (i) Officers of entities (ii) Receiver (iii) Tax debtor (iv) Agent of non- resident 4. Court Action (i) Conditions for court action (ii) Procedures for court action 5. Charge over assets (i) Procedures (ii) Sale of charged assets 6. Security on income tax payable by withholding (i) Priority of payment by the withholder (ii) Other security options

Delivery Mode The course will be delivered through a series of lectures and seminars. Students are required to attend lectures and associated seminars. Trainers will lead the seminars. Questions to guide the seminars will be made available to the students. Delivery: Lectures 48 hours Seminars 20 hours Course Evaluation Coursework 40 Examination 60 References 1. Abingdon, UK. Tax Cases (Volume 1-60), Professional Books Ltd, England 2. Dolton, Alan, Glyn, Tolleys Tax Cases 1986,1992 and 2003.Bath Press, Somerset, UK. 3. Whittenburg, Altus Buller. (2004) Income Tax Fundamentals, 22 nd edition. South Western College, USA. 4. Joseph, Paul (1990) Income Tax in Tanzania, Sasam Enterprises Ltd.

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VT 500 Value Added Tax Law 1 (4 Units)

Course Description This course provides the students with skills and general knowledge of VAT, its scope and coverage, VAT basic concepts, registration and deregistration, and records required to be kept by VAT registered traders. The course will also provide the students with skills and general knowledge of Stamp duty, Excise duty, Motor vehicle taxes, Port and Airport service charges, and the applicability of the taxes in Tanzania. Course Objectives At the end of the course students should be able to: 1. 2. 3. 4. Explain the basic features and development of the taxes Demonstrate an understanding of VAT basic concepts and principles Determine the taxable values for VAT, Stamp Duty and Excise Duty. Determine taxes, charges and fees applicable to Motor vehicle taxes and Port & Airport service charges. Specify the records required to be kept by VAT and Excise duty registered traders.

5.

Course Module: Module 1: An Overview of the VAT System

Leaning Units: 1. Definition and concept of VAT (i) Definition of VAT (ii) Historical background (iii)Types of VAT (iv) VAT approaches and general principles (v) VAT in Tanzania Scope and coverage of VAT (i) Supply and consideration (ii) Types of supplies (iii)VAT reliefs (iv) Legal provisions in Tanzania

2.

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Module 2: Registration and Deregistration

Leaning Units 1. Definitions (i) Taxable person (ii) Taxable supplies (iii) Taxable turnover (iv) Registration threshold Importance of Registration (i) Administrative (ii) Taxable person Types of Registration (i) Normal registration General rule Specific rule (ii) Special registration General rule Specific rule Registration procedures (i) Requirements for registration (ii) Issuance of registration certificate Changes in traders particulars (i) Minor changes (ii) Major changes Procedures for deregistration (i) Notification by trader (ii) Cancellation of registration

2.

3.

4.

5.

6.

Module 3:

Traders Records

Learning Units 1. Compulsory records (i) Tax Invoice (ii) VAT Account (iii) VAT return (iv) Legal provisions in Tanzania

2.

Subsidiary records

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(i) (ii) Module 4: Leaning Units 1.

Accounting records Orders VAT Input tax

Deductible Input tax (i) Principle of Input tax deduction (ii) Legal provisions in Tanzania Non-deductible input tax (i) Rules for non-deductible input tax (ii) Legal provisions in Tanzania Repayments and Refunds (i) VAT excess credits (ii) Regular and occasional repayments (iii) Procedures for repayments and refunds (iv) Legal provisions in Tanzania VAT Output tax

2.

3.

Module 5:

Learning Units 1. Concepts of VAT Output tax (i) Time of supply (ii) Place of supply (iii) Value of a supply Legal provisions (i) Multiple supply (ii) Self supply (iii) Non business supply (iv) Practice in Tanzania

2.

Module 6:Other Tax Laws

Learning Units 1. Stamp Duty (i) Definition of Stamp Duty (ii) Historical background of Stamp Duty (iii) Importance of Stamp Duty (iv) Administration of Stamp Duty (v) Instruments chargeable with Stamp Duty (vi) Imposition and practice of Stamp Duty in Tanzania. Excise Duty

2.

14

(i) (ii) (iii) (iv) (v) 3.

Definition of Excise Duty Development of Excise Duty The essence of Excise Duty Commonly excisable goods Imposition and practice of Excise duty in Tanzania.

Motor Vehicle Taxes (i) Introduction to Motor vehicle taxes (ii) Imposition of Motor vehicle taxes in accordance with Tanzania laws Motor vehicle registration and transfer tax Foreign vehicles transit charges Foreign vehicle permits Airport & Port service charges (i) Definition Airport Port Passenger Transport undertakings (ii) Administration (iii) Exemptions (iv) Practical experience in Tanzania

4.

Delivery Mode The course will be delivered through a series of lectures and Seminars. Trainers are going to use relevant statute in conducting a course. Students are required to attend lectures and associated seminars. Trainers will lead the discussions. Delivery Lectures Seminars Course Evaluation Coursework Examination 40 60 48 hrs 20 hrs

Key References: Statutes 1. 2. Schenk, A. & O. Oldman (2001), Value Added Tax: A Comparative Approach in Theory and Practice, Transnational Publishers Incorporated. Ahuja, A. (2004), Value Added Tax: Indian and Global Experience, New Century Publications, New Delhi.

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3. 4. 5.

Schenk, A. (1989), Value Added Tax: A Model Statute and Commentary, American Bar Association. Sinfield, G. (ed)(2004), VAT Deductions: A Comprehensive Guide to Recovery of VAT in the UK, Lexis Nexis, London Nock, R. (2003), Understanding Stamp Duty on Property, Law Society Publications Bradley, P. and A.S. Chemberlalin (2003), Tolleys VAT for charities and other Voluntary Organisations, Lexis Nexis, UK United Republic of Tanzania (1997), The Value Added Tax Act 1997, Government Printer, Dar es Salaam.

6.

7.

CU 500 Customs and Excise Law I (4 units) Course Description: This course provides the students with an in-depth knowledge of Customs laws and procedures governing importation and exportation of goods. The course enables the students to examine in more details the different aspects of custom procedures, particularly tariff classification. Course Objectives: At the end of the course the students should be able to:1. 2. 3. 4. 5. Demonstrate the understanding of structure and functions of customs Describe customs procedures. Interpret and apply the general interpretative rules in tariff classification. Explain smuggling and customs control of goods Identify restricted and prohibited goods

Course Modules Module I: Overview of Customs and Excise Basics Learning Units 1. Structure and function of the Customs. (i) Terms/concepts/definitions (ii) Development 1. Historical background of Customs

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2. Structure of taxes (i) Types of taxes (ii) Tax bands and its reasons 3. The organization structure of Customs (i) World Customs Organization (ii) Regional Customs Administration (iii) National Customs Administration 4. The revenue and non-revenue functions and responsibilities of the Department . Non-Revenue Functions Revenue Functions 5. Tariff classification (Harmonized System) (i) Definitions Nomenclature Tariff Classification (ii) The historical background Reasons for tariff classification Evolution of Nomenclature Users of harmonized system. (iii) Structure of harmonized system Sections Chapters Headings Subheadings

(iv) Classification procedures Principles Section notes Chapter notes Subheading notes Module 2: Customs Procedures (i) ) Report inwards of vessels, aircraft and vehicles Terms used in international trade

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i. International documentation ii. Arrival and reporting procedures iii. Entry, Examination and Delivery of goods iv. Boarding of vessel and aircraft (ii) Smuggling and Customs control of goods Definitions Reasons Methods of smuggling Preventive measures Definitions Reasons Types

(iii)Prohibition and restriction

Module 3: Application of interpretative rules in Tariff Classification. Learning Units 1. Agricultural Products: (i)Animal and animal products Structure of the sections and chapters. Commodities classification. Application of notes (inclusion/exclusion). Case study

(ii) Vegetable and vegetable products Structure of the sections and chapters. Commodities classification. Application of notes (inclusion/exclusion). Case study

Minerals and Chemicals products:

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(i) Minerals and earth products Structure of chapters in the section. Application of notes (inclusion/exclusion). Case study

(ii)Chemicals and allied industries: Structural arrangement of chapters Application of notes (inclusion/exclusion). Case study

3.Manufactured Products (i)Textile and textile articles: Structural arrangement of chapters. Application of notes (inclusion/exclusion). Case study

(ii)

Base metals and precious metals and articles thereof: Definitions. Structural arrangement of chapters. Parts of general use. Logical classification of alloys. Case study

(iii)

Mechanical, electrical machinery and modes of transport Definition Structural arrangement of sections and chapters Application of notes related to classification of parts Case study

(iv)

Optical, surgical and musical instruments, clock and watches, arms

and ammunition: Structural arrangement of sections and chapters Furnitures and Games and toys.

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Miscellaneous articles and work of art Application of notes (inclusion/exclusion). Case study

Module 3. General interpretative rules Learning Units 1. Rule 1 2. Rule 2 Assemble/ unassembled Complete or incomplete. Case study Classification in terms of heading Section notes. Chapter notes. Case study

3.Rule 3 Mixtures Explanatory notes Case study

4.Rule 4 Aspect of akin Explanatory notes Case study

5.Rule 5 Containers Cases /boxes Case study

6.Rule 6

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Special cases for mixtures. Case study.

Delivery Mode The course will be delivered through a series of lectures, syndicates and seminars; the students are required to attend lectures and associated seminars. Delivery Lectures Seminars Course Evaluation Course work 40 Examinations Reference Dewulf, Luc et. al (2005), Customs Modernization Handbook, World Bank Publication. Glick, Leslie A. (1997), Guide to United States Customs and Trade Laws after the Customs Modernization Act. Keen, Michael (2003), Changing Customs: Challenges and Strategic for Reform of Customs Administrations. International Monetary Fund Tilly, Baker (2002) dealing with Customs & Excise: Administration, Appeals, Disputes and Investigation, Tolley Publishing. Relevant Statutes East African Community Custom Management Act, 2004 60 48 hrs 20 hrs

RM 500 Business Research Methods (3 units)

Course Description The course exposes students to methods and techniques to enable them to undertake and write research reports. The course covers such topics as the research process, formulating and clarifying research topics, reviewing the literature, choosing a research strategy, designing of data collection instruments, conducting field studies, data collection and organization, data analysis and interpretation, methods of data analysis and report writing. The skills acquired in this course and a course on business communication enable participants to carry out and write project reports.

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Course objectives At the end of the course students will be able to: 1. Formulate research topics 2. Write research proposals 3. Determine elements to be included in a sample 4. Design data collection instruments such as a questionnaire 5. Collect and analyse both primary and secondary data 6. Write research reports Course Modules Module 1. The Research Process Learning Units 1. The nature of business and management research 2. Types of research 3. The research process Module 2. Formulating and Clarifying the Research Topic Learning Units 1. Attributes of a good research idea 2. Generating and clarifying research ideas 3. Turning research ideas into research projects 4. Writing of a research proposal Module 3. Critical Review of the Literature Learning Units 1. The critical review 2. Literature sources 3. Planning the literature search 4. Obtaining and evaluating the literature 5. Recording the literature

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Module 4. Deciding on the Research Approach and Choosing a Research Strategy Learning Units 1. Different approaches to research 2. The need for a clear research strategy 3. The credibility of research findings Module 5. Negotiating Access and Research Ethics Learning Units 1. Problems of access 2. Strategies to gain access 3. Research ethics Module 6. Selecting Samples Learning Units 1. Probability sampling 2. Non-probability sampling Module 7. Collecting and Using Secondary Data Learning Units 1. Types of secondary data and uses in research 2. Locating secondary data 3. Advantages and disadvantages of secondary data 4. Evaluating secondary data sources Module 8. Collecting Primary Data Learning Units 1. Observation method 2. Semi-structured and in-depth interviews 3. Using questionnaires Module 9. Data Analysis Learning Units 1. Analysing qualitative data

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2. Analysing quantitative data Module 10. Report Writing Learning Units 1. Getting started 2. Structuring and organizing the report 3. Developing an appropriate writing style 4. Meeting the assessment criteria Delivery Mode The course will be conducted through lectures and seminars amounting to 51 contact hours or 3 hours per week (2 hours of lecture and 1 hour of seminar). As part of the course, participants are expected to write individual research proposals. Duration Lectures Seminars Course Evaluation Coursework Final Examination References 1. Alhamis, I. (1998), Social Science Research Methods II, Students Manual, Open University of Tanzania 2. Casley, D.J. & Luxury, D.A. (1987), Data Collection in Developing Countries, Clarendon Press, Oxford 3. Churchill, Jnr, G.A. (1996), Marketing Research, The Dryden Press 4. Kinnear, T.C. & James, R.T. (1996), Marketing Research: An Applied Approach, McGraw Hill Inc. 5. Kothari, C.R. (1992), Research Methodology: Methods and Techniques, Willey, Eastern Ltd. 6. Saunderds, M.N.K., Lewis, P. & Thornhill, A. (2000), Research Methods for Business Students, 2nd ed., Prentice Hall 40 60 36 Hours 15 Hours

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IT 501 International Taxation (3 units)

Course Description This course provides students with working knowledge of how to treat income of non-resident taxpayers that accrues in or is derived from the United Republic of Tanzania as well as foreign-sourced income that accrues to Tanzanian resident taxpayers. The course helps students to understand the taxation of permanent establishments, non-resident persons including associates and related parties. It also covers interpretation of specific provisions of the Income Tax Act, 2004 and bilateral tax treaties to which Tanzania is a party and application of the same to cases of double taxation, international tax evasion as well as abusive international tax avoidance. Course Objectives At the end of the course, students will be able to: 1. Compute the income tax liability from international transactions. 2. Examine and analyse international transactions in order to uncover instances of cross-border tax evasion and avoidance. 3. Apply tax treaty provisions in imposing tax where applicable. 4. Apply tax law provisions appropriately in cases of international tax evasion or abusive international tax avoidance. 5. Deal appropriately with cases of double taxation. Course Modules MODULE 1: Introduction to International Taxation 1. Introduction to International Taxation (i) Definitions and concepts (ii) Non existence of global law of taxation (iii) Non existence of International Tax Authority (iv) International aspects of domestic tax laws 2. The central principle of taxation (i) Jurisdictional rights (ii) Source vs. residence principles of taxation rights MODULE 2: Taxation of Non-Resident Persons 1. Source of income rules for different types of taxable income (i) Derived and accruing (ii) Management and control (iii) Place of contracts

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2. Single installment payer (i) Capital gains taxes (ii) Payment procedures 3. Related parties and foreign controlled enterprises (i) Transfer pricing (ii) Thin capitalization (iii) Capital flights MODULE 3: Taxation of Permanent Establishment 1. Controlled foreign corporation (i) Definitions (ii) Dealings between associates (iii) Tax treatment

2. Tax planning in multinationals (i) Definition (ii) Tax havens (iii) Tax evasion and tax avoidance 3. Dealings between associates and related parties (i) Uncontrolled associates (ii) Nature of transactions (iii) Tax treatment 4. Anti avoidance rules under the Income Tax Act, 2004 MODULE 4: Taxation of Worldwide Income of Resident Taxpayers 1. The rationale for residence-based taxation for developing countries (i) Sources vs. residence (ii) Neutrality in international trade 2. Comparative study of residence rules of Tanzania and those of her major economic partners. (i) United Kingdom (ii) Malaysia (iii) East Africa 3. Foreign tax credit (i) Application (ii) Limitations MODULE 5: Double Taxation 1. Double taxation (i) Definitions of double taxation The OECD model

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The UN model (ii) Role of permanent establishment rules 2. How double taxation arises? (i) Tax jurisdictions (ii) Monetary flows 3. Effects of Double taxation (i) Positive effects (ii) Negative effects 4. Methods of eliminating double taxation (i) Tax agreements and concessions (ii) Trade boundaries

MODULE 6: Tax Treaties 1. The need and importance of tax treaties (i) Bi- lateral (ii) Multilateral 2. Tax Conventions (i) The OECD (ii) The UN Model 3. Selected provisions of tax treaties to which Tanzania is a party (i) South Africa (ii) India (iii) Italy 4. Prevention of international tax evasion and abusive international tax avoidance.

Delivery Mode The course will be delivered through a series of lectures and seminars. Students will be required to attend the lectures and associated seminars as per official timetable. Questions to guide the seminars will be made available to the students. Delivery: Lectures 36 hours Seminars 15 hours Course Evaluation Coursework Final Examination 40 60

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References 1. Goode Roy, Kronke H, Mckendrick E and Wool J. (2004), Transactinal Commercial Law : International Instruments and Commentary, Oxford University Press 2. Lang, M. (2000) Tax Treaty Interpretation Aspen Publication, Europe. 3. Lang, M. (1997) Multilateral tax Treaties: New Developments in International Tax Law, Europe 4. Tang, R. Y. W (1993) Current Trends and Corporate Cases in Transfer Pricing 5. Martin, Ian J. (1987) Accounting in the Foreign Exchange Market. Butterworths, London.

QM 500 Quantitative Methods I (3 units)

Course Description The course provided students with a focus on the identification of managerial problems and the search for their solutions. It aims at providing students an exposure to a wide variety of statistical and operational research techniques. Emphasis is on application, where modelling and computer approaches are used in the development of the essential knowledge. The course covers elements of probability theory, random variables and probability distributions, estimation theory, testing, hypothesis, linear and multiple regression, data presentation and interpretation, and statistical packages. The course also covers elements of linear programming, network analysis, inventory control and transportation and assignment models. The course is offered to Postgraduate Diploma students who did not study such course before or performed poorly in this course at lower levels. Course Objectives At the end of the course students are expected to: 1. Apply statistical analysis techniques such as probability theory, hypothesis testing and regression analysis in making managerial decision 2. Use data analysis computer packages such as SPSS 3. Understand the various methods of data presentation 4. Present statistical data in graphs, tables and charts as well as Interpret results of statistical computation 5. Apply statistical methods in research and consultancy 6. Formulate optimisation models to enhance problem-solving and decision making abilities

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7. Use linear programming, network analysis and inventory control models in optimising resource utilization Course Modules Module 1: Probability Theory Learning Units 1. Basic probability concepts 2. Probability rules (addition, multiplication, Bayes rule) 3. Probability trees 4. Permutations and combinations Module 2: Random Variables and Probability Distributions Learning Units 1. Random variables, their expected values and variances, 2. Probability distributions of random variables 3. Discrete probability distributions (Binomial, Poison) 4. Continuous Probability distributions (Normal, uniform, Chi-square, student t, F) Module 3: Sampling Distributions and Interval Estimation Learning Units 1. Statistics computed from samples, sample mean, and sample proportion. 2. Sampling distributions of the sample mean and variance 3. Estimation: point estimate; interval estimate; estimation of the sample size 4. Inferences about standard deviations and variances 5. Application of estimation theory Module4: Hypothesis Testing Learning Units 1. Procedures in testing hypothesis 2. Standard hypothesis tests 3. Errors in hypothesis testing 4. The concept of one tail and two tail testing 5. Large sample and small sample testing for mean and proportion 6. Two Sample tests (Mean and Proportion)

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7. Chi-square test (for independence, for goodness of fit) 8. Variance ratio test Module 5: Linear Regression and Correlation Learning Units: 1. Simple Linear Regression 2. Simple Correlation analysis 3. Spearman Rank Correlation Coefficient 4. Hypothesis Testing for the population correlation coefficient 5. Multiple Linear Regression and Correlation Delivery Mode The course will be delivered through a series of lectures and seminars. During the seminars, participants will go through guided practice questions. The course carries three credit units Duration Lectures Seminars Course Evaluation Coursework Final Examination References 1. Aczel, A. (1999), Complete Business Statistics, 3rd Ed., Richard D. Irwin, Inc. Homewood, Illinois. Aczel, Amir, D. (1999), Complete Business Statistics, (Forth Edition), Irwin/McGraw-Hill International Editions, Singapore. 2. Baradyana, J. S. and Mwasele, S.L. (2000), Quantitative Techniques Students Manual, NBAA. 3. Eppen, G.D., Gould, F.J. & Schmidt, C.P. (1997), Introductory Management Science, 4th ed., Prentice hall International Inc. 4. Lenin, R. I., Rubin, David S., Stinson, Joel P. and Gardner, Everette S. (1998), Quantitative Approaches to Management Decisions, Ninth Edition, McGrawHill International, New York. 40 60 36 Hours 15 Hours

EC 500 Principles of Economics (3 units)

Course Description The general objective of this course is to provide students with an introduction to basic microeconomic as well as macroeconomic issues and to teach basic tools of economic analysis. On the micro part, it covers how individuals, households, and firms make decisions about what to do, where to go, what to

30

buy, what to sell, and what to pay. On the macro side, the course dwells on the aggregate economy both in the short and long run. Course Objectives At the end of this course, students will be able to: 1. Define key terms used in economics; 2. Differentiate between microeconomics and macroeconomics. 3. Explain and compute the concepts of marginal utility, consumer equilibrium and surplus 4. Identify types of costs, market failure and macroeconomic data 5. Demonstrate possible effects of stabilization policies on the business cycle. Course Modules PART 1: MICROECONOMICS Module 1: Introduction to Microeconomic Learning Units 1. Production Possibilities Frontier 2. Comparative Advantage 3. Supply/Demand and Change in Demand/Supply Module 2: Utility, Consumer Equilibrium and Surplus Learning Units 1. Marginal Utility 2. Consumer Equilibrium 3. Consumer Surplus Module 3: Elasticity Learning Units 1. Elasticity of demand 2. Other elasticities Module 4: Production and Costs Learning Units 1. Types of costs 2. Production in the short run

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3. Production in the long run

Module 5: Market Structure Learning Units 1. Perfect Competition 2. Market Failure 3. Monopoly 4. Oligopoly PART 2: MACROECONOMICS Module 6: Introduction to Macroeconomics Learning Units 1. Science of Macroeconomics 2. Circular flow of income Module 7: National Income and Price Indices Learning Units 1. Approaches to calculating GDP/National Income 2. National income and welfare 3. Real versus monetary measurement Module 8: National Income Determination Learning units 1. Aggregate demand 2. Marginal propensity to consume 3. Marginal propensity to save Equilibrium output and multiplier Module 9: The Economy in the Short Run Learning Units 1. Business Cycle Theory 2. Aggregate Demand and Aggregate Supply 3. Stabilization Policies and Public Debt 4. The Microeconomics behind Macroeconomics

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Module 10: The Economy in the Long Run Learning Units 1. National Income 2. Money and Inflation 3. Unemployment 4. Economic Growth

Delivery Mode The course will be delivered in a series of plenary lectures, class seminar presentations and discussions as well as supervised project undertakings relevant to a tax administration context. Delivery: Lecture 36 hours Seminars 15 hours

Course Evaluation The course will be evaluated as follows: Coursework Final examination References Mansfield, E. (1986), Principles of Macroeconomics 5th ed., W. W. Norton & Company: New York Jhingan, M. L. (2003), Microeconomic Theory 5th ed., Vrinda Publications (P) Ltd., Delhi Jhingan, M. L. (2002), Modern Microeconomics, Vrinda Publications (P) Ltd., Delhi Shapiro, E. (1984), Macroeconomic Analysis 5th ed., Galgotia Publications, New Delhi Varian, H. R. (2003), Intermediate Microeconomics 6th ed., W. W. Norton & Company: New York 40 marks 60 marks

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34

SECOND SEMESTER COURSES

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IT 502 Income Tax Law II (4 units)

Course Description This course is a comprehensive training in Income Tax Law. It provides the students with comprehensive knowledge on assessing, collection of income tax and auditing of taxpayers income tax returns by use of statute law and case laws. This course covers further tax issues, which are complex by, use of provisions of the Income Tax Act, 2004 including judicial decided case laws, regulations and circulars. This course is specially designed to broaden students tax knowledge. The coverage is on individuals, corporations, partnerships, estates, etc.- whatever the tax, whoever the taxpayer, you will find it covered. Students shall become highly skilled tax professionals. Course Objectives At the end of the course, students will be able to: 1. Apply the knowledge acquired in assessing, collecting and accounting for income tax. 2. Calculate deductible and non- deductible expenditures using decided tax cases in the determination of taxable income for income tax purposes. 3. Use knowledge acquired to combat income tax avoidance and evasion. 4. Apply provisions relating to offences under the Income Tax Act, 2004. 5. Make decisions by using principles derived from decided tax cases. Course Modules Module 1.Ascertainment of Taxable Income Learning Units Business income Employment income Investment income Module 2. Specialized Industries Learning Units Financial institutions (e.g. banking business, Insurance business) Charitable organizations and trusts Farming and farm stock Mining business

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Module 3. Case Laws Learning Units 1. Single and isolated transactions 2. Illegal earnings Module 4. Case Law Learning Units 1. Compensation not to compete 2. Sale of capital assets 3. Deductibles and non deductibles 4. Single and isolated transactions 5. Illegal earnings Module 4. Settlement of Tax Disputes Learning Units 1. Tax objections 2. Revenue appeals system generally and the Tanzania Tax Appellant System 3. Tax Appeals Board 4. Tax Appeals Tribunal Module 5. Other Taxes on Income in Tanzania Learning units 1. Overview of the Skills and Development Levy (SDL) 2. Overview of the Gamming Tax 3. Chargeability 4. Payment procedures 5. Penalty and interest Delivery Mode The course will be delivered through a series of lectures and seminars. Students are required to attend lectures and associated seminars. Trainers will lead the seminars. Questions to guide the seminars will be made available to the students.

Delivery:

Lectures 48 hours

37

Seminars 20 hours Course Evaluation Coursework 40 Examination 60 Key Reference 1. The united Republic of Tanzania 2004,Government Printer, DSM (2004), Income Tax Act,

2. Abingdon, UK.Tax cases (Volume 1-60), Professional Books Ltd, England Dolton, Alan, Glyn, Tolleys Tax Cases 1986,1992 and 2003.Bath Press, Somerset, UK. 3. Whittenburg, Altus Buller. (2004) Income Tax Fundamentals. 22 nd edition South Western College, USA. 4. Paul Joseph, 1990, Income Tax in Tanzania, Sasam Enterprises Ltd.

VT 501 Value Added Tax Law II (4 units)

Course Description This course provides the students with in-depth knowledge on how to deal with VAT for charities and Financial services, the VAT treatment of Income, and how to calculate deductible Input Tax under the two partial exemption methods. It helps the students to understand how to carry out an effective control verification visit, apply different control techniques to ascertain traders credibility, to write a control visit report and how VAT is accounted for under the Retail Scheme Method. Course Objective: At the end of the course the students will be able to:1. 2. 3. Explain the significance of partial exemption in the Tanzania VAT System, and state how methods 1 and 2 are calculated. Describes steps involved in the preparations for an effective VAT control visit. Demonstrate how Mark Up Techniques are being applied, how parts to total technique is applied and how annual accounts are being analysed so as to determine the credibility of VAT traders returns. Describe the Retail Scheme and state the possible revenue risks involved. Write a comprehensive report in the prescribed format on the completion of the Control visit.

4. 5.

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6.

Describe the general rules governing charities and Financial services.

Course Modules: Module1: General VAT Issues for Charities and Financial Services Learning Units. 1. 2. 3. 4. 5. Explain the legal basis of charities and financial services in Tanzania. What determines a business Taxation of financial services under the VAT Transaction taken for tax avoidance economic activities Exploitation of tangible and intangible property

Module 2: VAT Treatment of Income Learning Units: 1. Concept of income under the VAT 2. Consideration for supply 3. Supply made within the scope of VAT 4. Composite and multiple supplies 5. Sources of income Module 3: Partial Exemption. Learning Units: 1. 2. 3. 4. Two methods of apportioning Input Tax. Method I Method II Advantages and Disadvantages of each method

Module 4: Retail Scheme. Learning Units: 1. 2. 3. 4. The purpose of the Retail Scheme. The primary records under Retail Scheme Two methods of calculating Output Tax Risks involved under Retail Scheme.

Module 5: Control Verification. Learning Units: 1. Purpose of VAT control visits.

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2. 3. 4. 5.

Advantages and disadvantages of VAT control visits Assignment values Pre Visit Action Post visit Action

Module 6: Control Techniques. Learning Units: 1. 2. 3. 4. 5. Quick credibility checks. Mark Up Excises Parts to Total Annual Accounts Analysis Cash reconciliation

Delivery Mode: The course will be delivered through a series of lectures and Seminars. Students are required to attend lectures and associated seminars. Trainers will lead the discussions. Delivery: Lectures Seminars Course Evaluation. Coursework Examination References: 1. 2. 3. 4. 5. Schenk Alan and O. Oldman (2001), Value Added Tax: A comparative Approach with material and cases, Transnational publishers incorporated. Mpongoliana R.G.(2000) , The Theory and Practice of Taxation in Tanzania, NBAA, Dar Es Salaam. Sinfield,G.ed (2004), VAT Deductions: A comprehensive guide to recovery of VAT in the UK, LexisNexis, London Salanie Bernard (2002), The Economics of Taxation, the MIT Press, Cambridge, Massachusetts, London, England Atii S. Chamberlain & Bradley P. (2003) Tolleys VAT for Charities and Other Organisations, LexisNexis,Thomson Litho Ltd, East Kilbride, Scotland- England 40 60 48 hours 20 hours

40

6.

Poddar Satya & English M. (1997), Taxation of Financial Services under the Value Added Tax: Applying the Cash Flow Approach National Tax Journal Vol. No. 1 pp 89-112.

CU 501 Customs and Excise Law II (4 units) Course Description This course provides the students with detailed analytical knowledge and skills pertaining customs law and procedure. The course enables the students to apply provision of the law in enforcements and facilitation of the legitimate trade. This course covers transit and trans-shipment, warehousing, goods manufactured under bond, Export Processing Zones (EPZ), Commercial fraud and drug enforcement. Course Objectives At the end of the course the students should be able to: 1. 2. 3. 4. 5. Explain procedures for transit and transshipment. Analyze conditions for licensing of goods manufacture under bond factories and Export processing zones Detect commercial fraud and Drug Enforcement procedures Apply legal provisions for warehousing procedures. Describe the changing role of Warehousing

Course Modules Module 1: Transit and transhipment Learning Units 1. Introduction a. Definitions b. Trade facilitating c. Conditions. 2. Treatment of goods in Transit or Transshipment a. During importation b. Documentations c. During conveyance d. At the port of exit. 3. Control of entry of goods in Transit or transshipment i. Role played by Customs ii. Reasons for controlling

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iii. Challenges Module 2: Manufacturing under Bond and EPZ Learning Units (i) Introduction Definitions Reasons

(ii)

Licensing and documentation Licensing procedures Documentations

(iii )Control of manufacture under bonded factories and EPZ Entrance to MUB premises and EPZ Treatment of goods deposited in MUB and EPZ Delivery from MUB and EPZ

(v)Benefits and Challenges o Benefits o Challenges

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Module 3: Commercial Fraud and Drug Enforcement Learning units 1. Definition and reasons Commercial fraud a. Drugs of abuse b. Enforcement

2.

Types of drugs of abuse Natural drugs Synthetic drugs

3.

Treatment and control of commercial fraud Valuation Origin Inward and Outward processing Counterfeit/pirate Transit End use Declaration, Description and classification Control measures

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Module 4: Customs Warehousing Procedures Learning Units 1.Definition and reasons Customs warehouse Warehousing Reasons

2.Procedures Customs warehouse date Entry of warehoused goods Operations in the warehouse Period of warehousing and removal of warehoused goods Disposal of goods from the warehouse . 3. Auction sales procedures, distribution of proceeds of sale and Net proceeds Auction sale procedures Conditions of auction sales Proceeds of sale Net proceeds

Module 4: Customs Bonded Warehouses Learning Units 1. Definition and reasons Bonded warehouse Reasons 2. Classes of bonded warehouses and licensing General bonded warehouses Private bonded warehouse Licensing procedures and license fees 3. Types of goods warehoused and those not allowed to be deposited in bonded warehouse Goods warehoused Goods not allowed

4. Security bonds and responsibilities Security bonds Licensee Customs officer Guarantor

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5. Customs Bonded warehouse procedures Entry declaration Removal of goods Receipt of warehoused goods Operation in the Customs Bonded warehouse Period of warehousing and delivery

6. Disposal procedures of warehoused goods Home consumption Exports Another bonded warehouse Transit Auction sale 7.Re-warehousing and stock tacking Re warehousing Stock tacking

Delivery Mode. The course will be delivered through a series of lectures, syndicates, case studies and seminars. Students are required to attend lectures and associated seminars. Delivery Lectures Seminars Course Evaluation Coursework Examination References Dewulf, Luc et. al (2005), Customs Modernization Handbook, World Bank Publication. Keen, Michael (2003), Changing Customs: Challenges and Strategic for Reform of Customs Administrations. International Monetary Fund Kundra, Ashok (2000), The Performance of Indias Export Zones; A Comparison With Chinese Approach, SAGE Publications Tilly, Baker (2002) Dealing with Customs & Excise Administration, Appeals, Disputes and Investigation, Tolley Publishing. 40 60 48 hrs 20 hrs

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Relevant Statutes (Legal provisions section 167-170 of East African Community Customs management Act, 2004)

IT 503 Tax Accounting I (4 units)

Course Description The course provides students with the theory and practice of accounting in relation to the determination of taxable income. This course introduces students to tax accounting and prepares students to handle simple accounting cases in determining tax liability. Course Objectives At the end of the course, students will be able to: 1. Demonstrate an understanding of the concepts and methods used in accounting for income tax purposes in the case of partnership firms. 2. Examine simple taxpayers returns and accounts and assess fairly and correctly the taxable income. 3. Carry out simple audits for selected income tax taxpayers. 4. Explain general aspects of business operations, including the role of tax accounting and its limitations. Course Modules Module 1. The Basics of Tax Accounting Learning Units 1. Business accounting concepts and definitions 2. Incomplete records 3. Basic book-keeping practice 4. Presumptive tax cases Module 2. Partnerships Learning Units 1. Partnership deed 2. Admission of new partner 3. Goodwill 4. Revaluation of assets 5. Cessation of partnerships

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Module 3. Examination of Work Papers Learning Units 1. Coversheet 2. Lead sheets and checklists 3. Organization of work papers 4. Document request and document request log Delivery Mode The course will be delivered through a series of lectures and seminars. Students are required to attend lectures and associated seminars. Trainers will lead the seminars. Questions to guide the seminars will be made available to the students. Delivery: Lectures 48 hours Seminars 20 hours Course Evaluation Coursework 40 Examination 60 References 1. The united Republic of Tanzania 2004,Government, printer, DSM (2004), Income Tax Act,

2. Woods, Frank, Allan, (2002) Business Accounting 1. Ninth edition Pearson Education Ltd, Edinburgh Gate, Great Britain. 3. Sally M.Jones, (2000) Principles of Taxation, McGraw-Hill USA. 4. Musgrave & Alan B, (1989), Public Finance in theory and practice. Fifth edition McGraw Hill, USA. 5. Wild, John J. (2000) Financial Accounting Information for decisions USA.

EC 501 Public Finance Theory (2 units)

Course Description The goal of this course is to it introduce students to the basic principles of public economics and the economic rationale for government involvement in the economy. It provides the basis for analysing governments influence on

47

economic efficiency, income distribution and economic growth. It therefore covers government spending, regulation and tax policy. Course Objectives At the end of the course, students will be able to: 1. Explain the rationale for government intervention in the economy; 2. Identify instances of market and government failure; 3. Identify different ways of government intervention; 4. Ascertain the potential impact of government intervention on efficiency, growth and income distribution; Course Modules: Module 1: Introduction to Concepts of Public Finance Learning Units 1. Efficiency, Markets and the Government 2. Overview of the Public Sector 3. Market failure and Government failure 4. Government intervention Module 2: Analysis of Public Expenditure Learning Units 1. Introduction to the Financing of Government Expenditures 2. Public Goods 3. Externalities and Public Policy 4. Budget Deficit and Government Debt Module 3: A Framework for Tax Analysis Learning Units 1. Introduction to the Theory of Income Taxation 2. Introduction to the Theory of Consumption Taxation 3. Taxation and Income Distribution 4. Taxation and Efficiency 5. Taxation and Growth

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Delivery Mode The course will be delivered in a series of plenary lectures, class seminar presentations and discussions as well as supervised project undertakings relevant to a tax administration context. Delivery: Lecture 24 hours Seminars 10 hours Course Evaluation Coursework Final examination References Bhatia, H. L. (2002), Public Finance 23rd ed. (revised), Vikas Publishing House, Pvt. Ltd.: New delhi Harvey S. R. (2004), Public Finance, McGraw-Hill: USA Herber, B. P. (1999), Modern Public Finance 5th ed., A. I. T. B. S. Publishers and Distributors: Delhi Mithani, D. M. (1993), Principles of Public Finance & Fiscal Policy 1 st ed., Himalaya Publishing House: Bombay Musgrave, R. A. and P. B. Musgrave (1999), Public Finance in Theory and Practice 5th ed., McGraw-Hill Book Company, USA 40 60

MG 501 Organizational Behaviour (2 Units)

Course Description This course aims at introducing students to the nature of human behaviour at work place, It enables students to explore various factors that influence human behaviour at work place, analyse the extent to which these factors explain and could be altered to predict organizational performance and to broaden students perspectives and deepen their critical understanding of the nexus between individual worker behaviour and organizational behaviour relative to performance. Course Objectives At the end of the course students will be able to: 1. Appreciate human individual as the bottom line on which all the other aspects of organization depend. 2. Analyse behaviour patterns in work places and how to make use of this to improve organizational performance. 3. Synthesize behavioural patterns in workplaces and how to make use of this to improve organizational performance.

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4. Evaluate how individual and group influences organization performance. 5. Explain the historical evolution of organization behaviour. Course Modules: Module 1: Introduction to Organisational Behavior OB. Learning Units: 1. The fundamentals of organization behaviour 2. The historical evolution of organization behaviour. 3. The contemporary issues. Module 2: The Individual. Learning Units: 1. Foundations of individual behaviour. 2. Values, attitudes and job satisfaction. 3. Personality and emotions. 4. Perception and individual decision-making. 5. Basic motivation concepts. 6. Motivation applications Module 3: The Group. Learning Units: Foundations of group behaviour. Understanding work teams. Communication. Basic approaches to leadership. Conflict and negotiations. Module 4 The Organization System. Learning Units: Foundations of organization structure. Work design and technology. Organization culture. Module 5: Practical Cases and Report References. Learning Units:

50

1. Organization change and stress management. 2. Research cases of organization behaviour. Delivery Mode The course will be delivered through a series of lectures and seminars Students are required to attend lectures and associated seminars Trainers will lead the seminars Delivery Lectures Seminars Course Evaluation Coursework Final Examination References 1. Robbins, S.P, (1996), Organizational Behaviour, Prentice Hall Private Ltd., New Delhi. 2. Organ, D. W. and T.S. Bateman (1991), Organizational Behaviour, Homewood, Irwin. 3. Reitz, H. J. (1997), Organizational Behaviour, Homewood, Irwin. 4. Johns Gary, M. Alan Saks (August 2001), Organizational Behaviour: Understanding and Managing life, 5th Edition. U.K. 5. Drummond Helga, (Feb.2001) Introduction to Organization Behaviour Oxford University Press. 40 60 24 hours 10 hours

QM 501 Quantitative Methods II (3 units)

Course Description The course provides students with a focus on the identification of managerial problems and the search for their solutions. It aims at providing an exposure to a wide variety of statistical and operational research techniques. Emphasis is on application, where modelling and computer approaches are be used in the development of the essential knowledge. The course covers elements of probability theory, random variables and probability distributions, estimation theory, testing hypothesis, linear and multiple regression, data presentation and interpretation, and statistical packages.
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The course also covers elements of linear programming, network analysis, inventory control and transportation and assignment models. The course is offered to Postgraduate Diploma students who did not study such course before or performed poorly in this course at lower levels. Course Objectives At the end of the course participants are expected to: 1. Apply statistical analysis techniques such as probability theory, testing hypothesis and regression analysis in making managerial decision 2. Use data analysis computer packages such as SPSS 3. Understand the various methods of data presentation 4. Present statistical data in graphs, tables and charts as well as Interpret results of statistical computation 5. Apply statistical methods in research and consultancy 6. Formulate optimisation models to enhance problem-solving and decision making abilities 7. Use linear programming, network analysis and inventory control models in optimising resource utilization Course Modules Module 1. Linear programming Learning Units Formulation of linear program models Graphical solution of linear program models The simplex method The dual linear program model Sensitivity analysis Module 2. Network analysis Learning Units 1. Activity on arc 2. Activity on node 3. Time and cost computations 4. Resource aggregation and leveling 5. Gantt Charts 6. The use of the critical path and slack time

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Module 3. Inventory Management Learning Units 1. Basic Inventory Decisions 2. The simple Economic Order Quantity model 3. The economic lot size model 4. Inventory management with discounts 5. Inventory management under planned shortages Module 4. Transportation and Assignment Models

Learning Units 1. Generating a transportation model 2. Optimal solution of a transportation model (North West Corner, Minimum Cost Method, Vogels Approximation method, Stepping Stone Method 3. Assignment problem for maximization 4. Assignment problem for minimization 5. Application areas of transportation and assignment models Module 5. Linear Regression and Correlation Analysis Learning Units 1. Fundamentals of Simple linear regression and correlation analysis 2. The scatter diagram 3. Prediction using the linear regression line 4. Testing hypothesis in linear regression 5. Spearmans rank correlation 6. Elements of Multiple regression Module 6. Data Presentation, Interpretation and Statistical Analysis Packages Learning Units 1. Data presentation (descriptive, tables, graphs and charts) 2. Data interpretation 3. Statistical packages (SPSS, Excel etc) Delivery Mode The course will be delivered through a series of lectures and seminars amounting to 34 hours i.e. 2 hours of lecture time and 1 hour of seminar per week. During the

53

seminars, participants will go through guided practice questions. The course carries three credit units Duration Lectures Seminars Course Evaluation Coursework Final Examination References 1. Aczel, A. (1999), Complete Business Statistics, 3rd Ed., Richard D. Irwin, Inc. Homewood, Illinois. Aczel, Amir, D. (1999), Complete Business Statistics, (Forth Edition), Irwin/McGraw-Hill International Editions, Singapore. 2. Baradyana, J. S. and Mwasele, S.L. (2000), Quantitative Techniques Students Manual, NBAA. 3. Eppen, G.D., Gould, F.J. & Schmidt, C.P. (1997), Introductory Management Science, 4th ed., Prentice hall International Inc. 4. Lenin, R. I., Rubin, David S., Stinson, Joel P. and Gardner, Everette S. (1998), Quantitative Approaches to Management Decisions, Ninth Edition, McGrawHill International, New York. 5. Runyon, R. P. and Haber A. Business Statistics, (1997) Richard D. Irwin, Inc. Homewood, Illinois. 6. Wagner, H.M. (2001), Principles of Operations Research with Application to Managerial decisions, 2nd ed., Prentice Hall of India. 40 60 36 Hours 15 Hours

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THIRD SEMESTER COURSES

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IT 504 Tax Accounting II (4 units)

Course Description This course is intended to equip students with knowledge and skills to analyse complex business accounting records and statements and identify tax liability in accordance with the provisions of the law. The course reviews critical accounting theory and practice and dwells comprehensively on the determination of tax liabilities of companies. Course Objectives At the end of the course, students will be able to: 1. Demonstrate the derivation taxable income from business income. 2. Examine tax returns of companies and ascertain income for tax purposes. 3. Identify potential audit cases. Course Modules Module 1. Basics of Advanced Accounting Learning Units 1. Company accounts 2. Consolidated accounts 3. Accounting Standards 4. Business combinations 5. Foreign currency transactions Module 2. Taxable Income of Companies Learning Units 1. Incomings 2. Costs 3. Capital deductions Module 3. Examination of Work Papers Learning Units 1. Coversheet 2. Lead sheets and checklists 3. Organization of work papers 4. Document request and document request log

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Delivery Mode The course will be delivered through a series of lectures and seminars. Students are required to attend lectures and associated seminars. Trainers will lead the seminars. Questions to guide the seminars will be made available to the students. Delivery: Lectures 48 hours Seminars 20 hours Course Evaluation Coursework 40 Examination 60 References 1. The united Republic of Tanzania 2004,Government, printer, DSM (2004), Income Tax Act,

2. Woods, Frank, Allan, (2002) Business Accounting 1. Ninth edition Pearson Education Ltd, Edinburgh Gate, Great Britain. 3. Sally M.Jones, (2000) Principles of Taxation, McGraw-Hill USA. 4. Musgrave & Alan B, (1989), Public Finance in Theory and Practice. Fifth edition McGraw Hill, USA. 5. Wild, John J. (2000) Financial Accounting Information for Decisions, USA.

CU 502 Customs and Excise Law III (3 units)

Course Description This course is intended to inculcate into the students capability to handle complex issues and practice related with Customs & Excise operation procedures. The course helps the student to understand the theoretical basis of customs procedures on different matters in relation to importation and exportation of goods. This course covers customs valuation, customs investigation and post clearance audit. Course objectives At the end of the course, the student will be able to: 1. 2. 3. 4. Control goods to be warehoused. Ascertain transit and trans-shipments Determine custom value. Conduct effective customs investigation.
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5.

Conduct post clearance audit.

Course Modules. Module I: Overview of Customs and Excise Basics Learning Units: 1. 2. 3. 4. 5. Boarding of vessels and aircraft Entry of imports Baggage examination Examination of imports Claim procedure

Module 2: Customs Valuation. Learning Units. 1. 2. 3. 4. 5. 6. 7. Background to Customs valuation Customs valuation system. Customs valuation methods. Adjustments on Customs value Rights of the importer. Rights of the Customs department Related partys transactions.

Module 3: Customs Investigation. Learning Units. 1. 2. 3. Legal provisions. Purpose of customs investigation. Criteria used to select customs issues for investigation.

Module 4: Post Clearance Audit. Learning Units. 1. 2. 3. Reasons for post clearance audit Post clearance audits requirements. Rights of importer and exporter.

Delivery Mode.

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The course will be delivered through a series of lectures and seminars. The students are required to attend lectures and associated seminars. Delivery: Lectures Seminars Course evaluation Coursework Examination References: Tilly, Baker (2002) Dealing with Customs & Excise: Appeals, Disputes and Investigation, Tolley Publishing. Administration, 40 60 36 hrs 15 hrs

Keen, Michael (2003), Changing Customs: Challenges and Strategic for Reform of Customs Administrations, International Monetary Fund. William L. Fleisher and Nathan J. Gordon (2001), Effective Interviewing and Interrogation Techniques, Academic Press, Incorporated. Ministry of Industry and Trade (2003) Trade Policy for a Competitive Economy and Export-led Growth, University of Dar es Salaam Press Ltd, DSM. Relevant Statutes

MG 502 Customer Relationship Management and Ethics (2 Units)

Course Description This course provides students with knowledge and skills in both Customer Care and Ethics and exposes them to the historical background of Customer Care and its scope to organizations. The course covers the concepts of customer and customer care, service excellence loop, understanding various types of customers and their needs, customer care skills, what customers buy from efficient Tax Administration and designing a customer care action plan. The course also covers the code of ethics and conduct for the Public Service. Course Objectives: At the end of the course, students will be able to:1.Comprehend the concept of customer and customer care 2. Explain the history of customer care in TRA 3. Evaluate the demands and expectations of customers

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4. Implement an efficient in customer service delivery 5. Apply the given TRA core values and the code of ethics and conduct for the Public Service Course Modules Module 1. Definition of Customer and Customer Care Learning Units 1. Concept of customer and customer care 2. Categories of customers Module 2. Customer Focus before and after TRA Learning Units 1. The history of customer care in TRA. 2. Customer focus in TRA 3. TRAs Vision and Mission 4. Characteristics of an effective vision 5. Corporate vision of TRA and its key elements 6. An overview of TRA staff core values Module 3. Key Terms in Customer Care Learning Units: 1. 2. 3. 4. 5. Quality Service Service encounter The moment of truth Employee satisfaction and customer expectations Customer satisfaction and customer loyalty

Module 4. Service Excellence Loop, Communication, and the Customer Care Skills Learning Units. 1. 2. 3. Systematic drawing of the service excellence loop. Communication, listening skills and communication etiquette. Customer care handling skills

Module 5. Customer Needs

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Learning Units 1. Customers complaints 2. Handling customer complaints Module 6. What do Customers buy from an efficient Tax Administration? Learning Units 1. TRA Product 2. Types of TRA customers 3. The benefit of Customer to TRA and the nation Module 7. Service Rating and Designing of a Detailed Customer Care Action Plan. Learning units 1. How can a customers judge a service received 2. Behaviours against customer care 3. Internal Customer Vs. External Customer 4. Individual behaviour Vs. customer care 5.Tuning in with your internal customers 6. Designing of a customer action plan Module 8. Ethics Learning units 1. 2. 3. Ethical principles Code of ethics and conduct for the Public Service of Tanzania TRA staff core values

Delivery Mode The course will be delivered through a series of lectures, discussions, video shows, syndicate groups and presentations. Instructors will guide the discussions and presentations. Delivery: Lecture Seminars Course Evaluation 24 hours 10 hours

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Coursework Examination: Key References

40 60

1. National Bureau of Statistics (2003), Assessment of the Effectiveness of Taxpayers Awareness, Programs and Attitude of Taxpayers towards TRA, Dar- es- Salaam. 2. Orgaland M. (February, 1998), Managing and Sustaining Corporate Transformation, European Management Journal, U.K. 3. Business International (1990) Maximizing Customer Satisfaction, 5th Edition, New York. 4. Griffin Jill, (2002) Second Edition, Customer Loyalty: How to Earn it, How to keep it. New York Times. 5. Goodman G. Gar, (2002). Monitoring, Measuring and Managing customer service, 1st Edition, HB Printing. New York.

AC 502 Tax Audit and Investigation Techniques (4 units)

Course Description This course provides the students with auditing and investigation techniques in extracting useful information in establishing the correctness of taxes payable. The course covers the rights and responsibilities of a tax auditor as well as those of the taxpayer, audit planning selection and carrying out of the same. The course also covers aspects of tax investigations. Course Objectives At the end of the course, students will be able to: 1. Demonstrate how an audit of a taxpayers records can be conducted 2. Contrast tax audit from normal business audit 3. Design and apply tax audit selection criteria 4. Prepare a tax audit plan and report 5. Compare and contrast a tax audit and a tax investigation exercise 6. Produce tax investigation and prosecution report Course Modules Module 1.The Nature and Purpose of Auditing and Investigation Learning Units 1. Nature and types of tax audits

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2. Comparison between tax audit and business audit 3. Statutory powers to conduct tax audit. Module 2. Rights and Rresponsibilities of Tax Auditor and the Taxpayer (Code of Practice) Learning Units Rights and responsibilities of the auditor and the taxpayer Presumption of honest, impartiality and integrity Right to information, privacy and confidentiality Compliance cost and consistent administration Module 3.Selection Criteria (What May be Examined?) Learning Units 1. Selection factors 2. Methods of selection Module 4. Preparation for Audit: Learning Units Place of examination and people Controlling time Books and records Module 5. Carrying Out a Tax Audit Learning Units 1. Initial communication and preliminary review 2. Collection of external and internal information and analysis 3. Prioritisation, review of accounting system and reliability 4. Financial statements 5. Evidences 6. Final Audit Plan Module 6. Tax Audit Techniques Learning Units 1. Analysis of the Statement of Cash Flows 2. Retail Business

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3. Manufacturing Business 4. Services industry 5. Audit of Computerized accounting 6. Withholding tax Audit Module 7. Audit Report and Decisions Learning Units Fundamental demands (Basics for Writing an audit report) Correspondence with the Taxpayer Investigation liability Different take of audit reports Special Correspondence Decisions after the audit Module 8.Tax Investigation Basics Learning Units 1. Meaning of Tax Investigation 2. Criminal and Civil Investigation 3. Purpose of Tax Investigation 4. Distinction between Tax Audit and Investigation 5. Inquiry and Investigation Module 9. Criminal Violations on Tax Laws in Tanzania: Learning Units. 1. Criminal Violations of the Income Tax Act (1973) 2. Criminal Violations of the Value-Added Tax Law 3. Criminal Violations of the East African Customs Transfer Tax Management Act Module 10. Selection Criteria for Tax Investigations Case Learning Units Investigations Case Selection Process of selecting Case for Investigation Informants or Third Parties

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Module 11. Investigation Planning Learning Units: 1. Purpose of Investigation Plan 2. Basic Planning Steps 3. Preliminary Review 4. Case Preparation 5. Investigation Work Papers Module 12. Interviews and Interrogations Learning Units: 1. Procedures for Interviews and Inter rogations 2. Taxpayer Interview 3. Interviewing the person who prepared the Return. Module 13. Investigations Techniques Learning Units: 1. General Investigations Techniques 2. Specific Investigations Techniques Module 14.Investigation and Prosecution Reports Learning Units: 1. Report Writing Skills 2. Investigation Report 3. Prosecution Report 4. Sample Prosecution Report Delivery Mode The course will be delivered through a series of lectures and seminars. Students are required to attend lectures and associated. Trainers will lead the seminars. Questions to guide the seminars will be made available to the students. Delivery: Lectures 48 hours Seminars 20 hours Course Evaluation Coursework 40 Examination 60

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References 1. Arora, M. L. (2000), Book-keeping, Principles of Accounting and Auditing, National Board of Accountants and Auditors: Dar es Salaam 2. Cashin, J. A., P. D. Newwirth and J. F. Levy (1988), Cashins Handbook for Auditors, McGraw-Hill: Singapore 3. Millichamp, A. H. (1996), Auditing 7th ed., DP Publications, London 4. Crouch Holmes F. (1998), Winning Your Audit: Tax Guide 502( Series 500: Audits and Appeals ), All Year Tax Guide. 5. National Board of Accountants and Auditors, (2001), Tanzania Auditing Standards

CS 501 E-commerce (2 units)

Course Description This course will provide students with an understanding on the influence of Internet on e-commerce, the validity of e-commerce and why it is increasingly being integrated into the business model. The course will also cover the fundamental business concepts as they relate to e-commerce, Challenges in e-commerce and hardware and software tools necessary for e-commerce. Course Objectives: At the end of the course students will be able to: 1. Explain how they understand 2. Relate the business e-commerce transactions to tax matters 3. Identify the requirements for e-commerce 4. Apply e-commerce knowledge in the assessments, Auditing and collection functions. 5. Guide other TRA employees on the aspects of e-commerce Course Modules: Module 1. Overview of E-commerce Learning units 1. Defining e-commerce 2. History of Internet and e-commerce 3. Why e-commerce
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Module 2. E-commerce Domain Learning units 1. Customer Relationship Management 2. Enterprise resource Planning 3. Supply chain Management 4. E-procurement 5. Knowledge management Module 3. Challenges in E-commerce Learning units 1. Costs involved in e-commerce 2. e-commerce transactions 3. Security concerns 4. Staffing concerns 5. The International marketplace Module 4. Achieving Goals in E-Commerce Learning units 1. Planning Techniques for Implementation 2. E-commerce solutions 3. Evaluating Risk in e-commerce Planning 4. Measuring the success of E-commerce initiatives Module 5. Hardware, Software and Services Providers Learning units 1. Identifying software involved in e-commerce 2. Identifying hardware involved in E-commerce 3. Identifying service Providers involved in e-commerce Delivery mode The course will be delivered though a series of lectures, discussions and seminar. Students will be required to attend all sessions and will be required to participate in the presentations during the seminar sessions. Trainers will facilitate in all aspects. Delivery: Lectures 24 hours

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Seminars Course Evaluation: Coursework 40

10 hours

Examination 60 References 1. Roger LeRoy Miller, Gaylord A. Jentz. (2001) Accounting and Taxation and E-Commerce: The Online Legal Environment. Southwestern College/West. 2. Kenneth C. Laudon, Carol Guercio Traver. (2004). E-Commerce: Business. Technology Society. Case Book Update (2nd Edition). Addison Wesley Publishing Company. 3. William Craig (2001) ,Taxation of E-commerce. Tolley Publishing Co Ltd 4. Mark E. Plotkin, et al. (2003), E Commerce Law & Business. Aspen Publishers. 5. Don Jones, et al. (2001), E-Commerce for Dummies.

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