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INSTITUTE OF TAX ADMINISTRATION

TECHNICIAN CERTIFICATE IN TAX ADMINISTRATION

(TATEC)

PROGRAMME HANDBOOK

JULY 2005

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TABLE OF CONTENTS

OVERVIEW OF THE PROGRAMME --------------------------------------------------- 3

Programme Objective ------------------------------------------------------------------ 3

Programme Structure ------------------------------------------------------------------- 3

Duration of the Programme ----------------------------------------------------------- 3

Admission Criteria ---------------------------------------------------------------------- 3

Programme Course List ---------------------------------------------------------------- 4

FIRST SEMESTER COURSES ------------------------------------------------------------- 5

IT 100 Income Taxation I (4 units) -------------------------------------------------- 6

VT 100 Value Added Taxation I (4 units) -----Error! Bookmark not defined.

CU 100 Customs Procedures I (4 units) -------------------------------------------- 13

IV 100 Miscellaneous Taxes (4 units) ---------------------------------------------- 16

IV 101 Tax Office Practice 1 (3 units) --------------------------------------------- 19

MG 100 Customer Service and Ethics (3 units) ----------------------------------- 21

QM 100 Business Mathematics (3 units) ------------------------------------------- 23

AC 100 Principles of Accounting (3 units) ---------------------------------------- 26

CS 100 Computer Skills I (3 units) ------------------------------------------------- 28

MG 101 Communication Skills I (3 units) ---------------------------------------- 31

SECOND SEMESTER COURSES -------------------------------------------------------- 34

IT101 Income Taxation II (4 units) ------------------------------------------------- 35

VT 101 Value Added Taxation II (4 units) ---------------------------------------- 36

CU 101 Customs Procedures II (4 units) ------------------------------------------- 39

CU 102 Customs Procedures III (4 units) ------------------------------------------ 41

IT 102 Elementary Tax Accounting (3 units) ------------------------------------- 43

RM 100 Field Project (6 units) ------------------------------------------------------ 45

QM 101 Business Mathematics and Statistics (3 units) -------------------------- 46

CS 101 Computer Skills II (3 units) ------------------------------------------------ 48

MG 102 Communication Skills II (3 units) ---------------------------------------- 50

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Programme Course List

SEMESTER COURSE CODE SUBJECT UNITS

FirstSemester

Compulsory IT 100 Income Taxation I 4

VT 100 Value Added Taxation I 4

CU 100 Customs Procedures I 4

IV 100 Miscellaneous Taxes 4

IV 101 Tax Office Practice 3

MG 100 Customer Service & Ethics 3

Optional QM 100 Business Mathematics 3

AC 100 Principles of Accounting 3

CS 100 Computer Skills I 3

MG 101 Communication Skills I 3

SecondSemester

Compulsory IT 101 Income Taxation II 4

VT 101 Value Added Taxation II 4

CU 101 Customs Procedures II 4

CU 102 Customs Procedures III 4

IT 102 Elementary Tax Accounting 3

RM 100 Field Project 6

Optional QM 101 Business Mathematics andStatistics

3

CS 101 Computer Skills II 3

MG 102 Communication Skills II 3

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FIRST SEMESTER COURSES

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IT 100 Income Taxation I (4 units)

Course Description

This course provides students with basic skills on income taxation in

Tanzania. The course is designed to impart requisite skills and attributes thatwill help students to attend typical income taxpayers on routine matters. Thecourse covers income taxation concepts and key definitions, treatment ofindividual and small taxpayers, income tax returns and notices as well ascollection and recovery of income tax due.

Course Objectives

At the end of the course, Students will be able to:

1. Define income tax concepts

2. Identify liable income taxpayers

3. Outline sources of income

4. Demonstrate how a typical income tax return is filled

5. Compute interest and penalties on overdue income tax liabilities.

6. Identify overdue withholding taxes.

Course Modules

MODULE 1: INTRODUCTION TO TAXATION

1.Introduction

(i) What is a tax

(ii) Tax structure and system of taxation

(iii) Historical background of income tax in Tanzania

2. Effects of taxation

(i) Direct taxes

(ii) Indirect taxes

MODULE 2: INCOME TAX CONCEPTS AND DEFINITIONS

1. Tax incidence

(i) Tax elasticity

(ii) Tax buoyancy

(iii) Tax burden

(iv) Tax subject

2. Types and rates of taxes(i) Proportional

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(ii) Progressive

(iii) Regressive

MODULE 3: TAXATION OF INDIVIDUALS AND ENTITIES

1. Definitions and concepts

(i) Imposition

(ii) Business

(iii) Employment

(iv) Investment

2. Basis of imposition

(i) Residence

(ii) Sources of income

3. Principles guiding inclusions, exclusions and exemptions

(i) Gains or profits from business

(ii) Gains or profits from employment

(iii) Gains or profits from investment

4. Rules for deductions

(i) General

(ii) Specific

MODULE 4: INCOME TAX RETURNS AND NOTICES

1. Form and services of notices

(i) Types of notices

(ii) Means of service

(iii) Time of service

2. A return of income

(i) Definition

(ii) Due dates

(iii) Exceptions on due dates.

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3. Authorized auditors

(i) Preparation of returns

(ii) Certification of returns

4. Consequences for late submission and non-submission of returns of income

(i) Penalties

(ii) Interest

(iii) Fines

MODULE 5: RECOVERY OF TAX

1. Interest for late payment of tax

(i) Rationale for interest

(ii) Rates applicable

(iii) Tanzania case

2. Penalty for under estimating tax

(i) Rationale for penalty

(ii) Rates applicable

(iii) Tanzania case

3. Collection of tax from third parties.

(i) Officers of entities

(ii) Receiver

(iii) Person owing money to Tax debtor

(iv) Agent of non-resident person

Delivery Mode

The course will be delivered through a series of lectures and seminars.Students are required to attend lectures and associated seminars. Trainerswill lead the seminars. Questions to guide the seminars will be made availableto the Students.

Delivery: Lectures 48 hours

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Seminars 20 hours

Course Evaluation

Coursework 40 marks

Examination 60 marks

References

1. The united Republic of Tanzania (2004), Income Tax Act,2004,Government Printer, DSM

2. Whittenburg, Altus Buller. (2004) Income Tax Fundamentals 22nd edition.South Western College, USA.

3. Sally M.Jones, (2000) Principles of Taxation, McGraw-Hill, USA.

4. Richard A. Musgrave (1989) Public Finance Theory and Practice, Fifthedition, McGraw Hill, USA.

5. Mpongoliana R.C. (2000), The Theory and Practice of Taxation. NBAATanzania Printing Services Ltd.

VT 100 Value Added Taxation I (4 Units)

This course provides students with basic skills & knowledge of Value AddedTax (VAT). The course will help students to understand VAT principles and

concepts, the operation of VAT, registration and deregistration processes,transactions liable to VAT and records required to be kept by VAT registeredtraders.

Course Objectives

At the end of the course students should be able to:

1. Explain the VAT principles and concepts2. Describe the operationalization of VAT3. Describe procedures for registration & deregistration4. Specify the records required to be kept by VAT registered traders5. State the governing legal provisions

Course Modules

Module: Introduction to VAT

Learning Units

1. Principles and concepts of VAT

(i) Definition of VAT(ii) VAT general principles

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(iii) Types of VAT(iv) Legal provision in Tanzania

2. The Impact of VAT System(i) Merits of VAT

Nationality (Economic efficiency) Broad coverage

Administrative advantages

Budgetary effects

(ii) Demerits of VAT

Regressive

Inflationary

Compliance Costs

Module 2: Scope and Coverage of VAT

Learning Units

1. Types of Supplies(i) Taxable Supplies(ii) Exempt Supplies(iii) Outside the scope of VAT

2. Time of Supply

(i) Tax point for taxable goods(ii) Tax point for taxable services

3. Place of Supply(i) General rules

Goods

Services(ii) Specific rules in different countries

4. Taxable value(i) Definition(ii) Determination of taxable value

Importation

Local supplies

5. Rates of VAT(i) General rules(ii) Specific rules in various countries including Tanzania

Module 3: Registration and Deregistration

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Learning Units

1. Definition(i) Taxable person(ii) Taxable supplies

(iii) Taxable turnover(iv) Registration threshold

2. Importance of Registration(i) Administrative(ii) Taxable person

3. Types of Registration(i) Normal registration

General rules

Specific rules(ii) Special registration

General rules

Specific rules

4. Registration procedures(i) Requirements for registration(ii) Issuance of registration certificate

5. Changes in traders particulars(i) Minor changes(ii) Major changes

6. Deregistration procedures(i) Notification by trader(ii) Cancellation of registration

Module 4: Operationalisation of VAT

Learning Units

1. Definition(i) Input tax(ii) Deductible input tax(iii) Output tax(iv) VAT fraction

2. Output tax & Input tax deductions(i) General principles

(ii) VAT fraction(iii) Legal provisions in Tanzania

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Module 5: Traders records

Learning Units

1. Definitions(i) Compulsoryrecords(ii) Subsidiary records

2. Compulsory records(i) Tax Invoice

Features

(ii) VAT return Importance

Types of returns

Tax period(iii) VAT account(iv) Legal provisions in Tanzania

3. Subsidiary records(i) Accounting records(ii) Orders and agreements

Delivery Mode

The course will be delivered through a series of lectures and Seminars.Students are required to attend lectures and associated seminars. Trainerswill lead the discussions.

Delivery:

Lectures 48 hours.

Seminars 20 hours

Course Evaluation

Coursework 40 marks


Key References

1. Phelps John & Gizzi J. (2002), Tolleys VAT for Solicitors,

LexisNexis, Antony Rowe ltd, Chippenham Wilts

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2. Ernest & Young (1995), VAT and Sales Taxes Worldwide: A guideto practice and procedures in sixty countries, Wiley, John & SonsIncorporated

3. Price A.St. J (2004), Tax Essentials: Value Added Tax, LexisNexis,London.

4. James Simon, C. Nobes (1992), The Economics of Taxation,Redwood Books, Trowbridge

5. Relevant statutes

CU 100 Customs Procedures I (4 units)

Course Description

This course provides students with the basic knowledge of

Customs operations and functions. The course helps students tounderstand the laws governing the daily operations of Customsand duties of customs officers. It also covers boarding of vesselsand aircraft, entry of imports, ships stores and examination ofimports.

Course Objectives

At the end of the course the students should be able to:

1. Demonstrate the understanding of the organization structure of theCustoms

2. Explain and apply the procedures for boarding of vessels and aircrafts

3. Describe the basic concept of customs control on import and export,prohibitions and restrictions

4. Enumerate the principal laws governing importation and exportation ofgoods

5. Explain the procedures of report inward of vessels, vehicles andaircrafts.

Course Modules

Module 1: Structure and Functions of the Customs Administration

Learning Units

1. Historical background of Customs

(i) Terms/concepts/definitions

(ii) Development

2. Structure of taxes

(i) Types of taxes

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(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 Customsofficers

a. Non- Revenue Functions

b. Revenue Functions

Module 2: Report inward

Learning Units

1. Documents and terms used in international trade

a. Incoterms

b. Documents

2. Arrival and reporting procedures

(i) Types

Aircraft and vessels

Overland

Clearance by pipeline

(ii) Unloading and removal of cargo

3. Entry, Examination and Delivery of goods

a. Entry of goods

b. Examination of goodsc. Delivery of goods

Module 3: Boarding of Vessels and Aircraft

Learning Units

1. Boarding of vessels and aircraft

(i.) Completing customs documents

(ii.) Bonded store forms and Allowances

(iii.) Bonded stores / Sealing

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(iv.) Accounting for irregularities

Module 2: Ship Stores

Learning Units

1. Control procedures

(i) Definitions

(ii) Reasons

(iii) Declaration

2. Examination

(i) Physical checks

(ii) Duty free allowances

3. Sealing

(i) Reason

(ii) Inspection before departure

Module 4: Prohibitions and Restrictions

Learning Units

1. Definitions

Cargo and Goods

Prohibited goods

Restricted goods

2. Reasons for prohibitions and restrictions

(i.) Internationally prohibited and restricted goods

(ii.) Regional prohibited and restricted goods (EAC case)

3. Types of goods subject to Customs Controls and Basic controls.

(i.) Types

(ii.) Controls

Delivery Mode

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The course will be delivered through a series of lectures, practicals, seminarsand case study. The participants are required to attend lectures andassociated seminars.

DeliveryLectures 48 hrs

Seminars 20 hrs

Course Evaluation

Coursework 40 marks


References

Lasok, Dominic (1997). The Trade and Customs Law of the EuropeanEconomic Community

Smith, Graham (1980), Something to Declare 1000 years of Customs andExcise, Harrp.

Tilly, Baker (2002) Dealing with Customs & Excise: Administration,Appeals, Disputes and Investigation, Tolley Publishing

William J., (2003), Customs and Excise: Trade Production andConsumption in England 1640 1845, Ashworth, Oxford University PressLondon.

Relevant Statutes

Government Printers Dar es Salaam, 2004, East African CommunityCustoms management Act

IV 100 Miscellaneous Taxes (4 units)

Course Description

This course provides students with a general knowledge of miscellaneoustaxes. The course helps the students to understand chargeable instrumentsunder stamp duty, the exercisable goods and services under the Excise DutyOrdinance. This course covers the Stamp Duty Act, Motor Vehicle Act, ExciseDuty Ordinance, airport and port services fees, skills and development levy(SDL) and gamming tax.

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Module 3: Motor Vehicle Taxes

Learning Units

1. Motor vehicle tax on registration.

2. Motor vehicle tax on transfer.

3. Foreign vehicle permit.

4. Foreign vehicle transit charges.

Module 4: Airport and Port Services Charges.

Learning Units

1. What are airport and port service charge.

2. Imposition of Airport and port services charge.

3. Calculation of penalty and interest under Airport and portservices charge.

4. Fee applicable for airport and port services.

Module 5: Skills and Development Levy (SDL)

Learning Units

1. What are Skills and Development Levy

2. Charging section

3. Payment procedures

4. Penalty and interest

5. Returns required

Module 6: Gamming Tax

Learning Units

1. What constitute gamming tax activities

2. Why gamming tax in Tanzania.

3. Chargeability

4. Penalty for failures or defaulters.

Delivery Mode

The course will be delivered through a series of lectures and Seminars.Students are required to attend lectures and associated seminars. Trainerswill lead the discussions.

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Delivery

Lectures 48 hrs

Seminars 20 hrs

Course Evaluation.

Coursework 40

Examination 60

References

1. Reg Nock (2003), Understanding Stamp Duty on Property, Law SocietyPublications.

2. Patric Cannon (2003), Stamp Duty Tax Cases, Tolley Publishing.3. Stein Neil (1989), Business Taxation, Heinemann Professional

Publishing, Redwood Burn Ltd, Trowbridge Wiltshire

4. Relevant statutes

IV 101 Tax Office Practice 1 (3 units)

Course Description

Office Practice course is intended to give the student real-world experience

in domestic tax office environments. Students will use manual, electronic,digital, and mechanical office technologies on an everyday basis to performtasks necessary to the administration of domestic taxes. These may includespreadsheets, registers, computers, photocopiers, scanners, cameras, publicaddress systems, fax machines, phones, and other equipment normally foundin office or institutional office workplace. Students may perform any and alltasks assigned at their work places.

Course Objectives

At the end of the course, Students will be able to:1. Register domestic tax taxpayers

2. Assist in filling domestic tax forms

3. Number, batch, and register domestic tax assessments

4. Prepare domestic tax defaulters lists.

5. Identify various types of office equipment and their uses

6. Demonstrate effective use of office equipment.

7. Evaluate personal strengths and weaknesses.

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Course Modules

Module 1.Registration of Domestic Taxpayers

Learning Units

1. Registration of taxpayers

2. TIN registration procedures

3. Activities in the taxpayers registry

4. Taxpayers register and files

5. Method of filling papers in files

Module 2.Numbering

Learning Units

1. Numbering section and assessments numbering

2. Arithmetical check

3. Batching of assessments

4. Transmission of batches to Collection/Computer Section

5. Assessment register and maintenance of registers:

Module 3.Office Organization

Learning Units

1. Office procedures and demonstrations

2. Typical office and proper telephone techniques.

3. Use of office equipment and technologies.

4. Types of equipments and uses.

5. Importance of an organized office

Module 4. Organization of Domestic Taxes Department

Learning Units

1. Head office

2. Regional offices

3. District offices

Delivery Mode

The course will be delivered through a series of lectures and Seminars.

Students are required to attend lectures and associated seminars. Trainerswill lead the discussions.

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Delivery

Lectures 36 hours

Seminars 15 hours

Course Evaluation

Coursework 40 marks


References

1. The united Republic of Tanzania (2004), Income Tax Act,

2004,Government Printer, DSM2. The united Republic of Tanzania, VAT Act No.24 of 1997, Government,

Printer, DSM.

3. The united Republic of Tanzania, General VAT Regulations 1998,,Government Printer, DSM.

4. The united Republic of Tanzania, Registration Regulations 1998Government Printer, DSM.

5. The united Republic of Tanzania, Tanzania Revenue Authority Act,1995,Government Printer, DSM

MG 100 Customer Service and Ethics (3 units)

Course Descript io n

This course provides students with elementary knowledge in both CustomerCare and Ethics. The course exposes students to the characteristics ofCustomer Care and its relative importance to organizations, the definition of acustomer and customer care, how to handle customers, elements of goodcustomer service, enhancing service through diligence, discipline, integrityand understanding customer needs.

Course Objectives:

At the end of the course, students will be able to:-

1. Define customer and customer care

2. Give the history of customer care in TRA

3. Identify taxpayers needs and expectations

4. Appreciate handling of customers in a professional manner

5. Learn to apply the TRA core values, norms and code of conduct.

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Course Modules

Module I: Definition of Customer, Customer Care and Staff Core Values

Learning Units

1. The definition of customer and customer care

2. Types of customers

3. Service excellence loop

4. Code of Ethics and Conduct for the Public Service of Tanzania.

Module 2: Customer Needs and Expectations

Learning Units

1. The history of customer focus of TRA

2. Meeting the demand and expectation of customers

3. Customer handling techniques

Module 3. Customer Care Skills

Learning Units

1. The scope of customer care

2. Types of impressions

Module 4: Customer Basic Needs

Learning Units

1. Functional needs (practical needs)

2. Emotional needs (personal needs)

Module 5. Ethics

Learning Units

1. Definition and scope of ethics

2. The role of ethics in customer service

3. Some ethical issues: i.e. integrity, transparency, accountability,professionalism, teamwork, public image and continuous improvement.

4. An overview of 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 thediscussions and presentations.

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Delivery:

Lectures 36 hours

Seminars 15hours

Course Evaluation

Course Work 40 marks

Examination: 60 marks

References:

1. National Bureau of Statistics, (2003) Assessment of the effectivenessofTaxpayers awareness, TRA, Dar-es Salaam.

2. Business International (1990) Maximizing Customer Satisfaction, FifthEdition, New York,

3. TRA Corporate Plan 2003/04-2007/08.

4. Civil Service Department, (June-1999) Code of Ethics and Conduct forthe Public, Dar es Salaam.

QM 100 Business Mathematics (3 units)

Course Description

This is a foundation mathematical course that lays the foundation to enableparticipants tackle courses requiring a mathematical background. The courseexposes participants to elementary mathematical and statistical operations.The course covers basic algebra and elementary properties of sets,elementary functions, indices, sequences and series, elements of choice andchance, inequalities, differential and integral calculus as well as datapresentation and interpretation, simple linear regression analysis andfundamentals of linear programming.

Course Objectives

The course enables participants to:

1. Solve simple algebra expressions elementary functions and carry outset operations

2. Apply statistical analysis techniques such as elements of choice andchance in day to day activities

3. Present statistical data in graphs, tables and charts as well as Interpretresults of statistical computation

4. Apply statistical methods in research and consultancy

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5. Formulate and solve simple linear programming problems

Course Modules

Module 1: Basic Algebra,

Learning Units

1. Laws of arithmetic (addition, subtraction, multiplication division,factorisation)

2. Commutative and associative laws

3. Distributive law

4. Multiplicative inverse

Module 2: Elementary Properties of Sets

Learning Units

1. Union, intersection, complement, subset, empty and universal set

2. Venn Diagrams

3. Cardinality of sets

Module 3: Matrices

Learning Units

1 .Definition of a matrix

2. Matrix addition

3. Matrix multiplication

4. Determinants, transposes and matrix inversion

5. Solving a system of linear equations

Module 4: Elementary Functions

Learning Units

1. Domain and range of functions

2. Linear functions

3. Gradient of different forms of equations of line, graphs

Module 5: Indices

Learning Units

1. Negative and rational indices

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2. Logarithms to any base

3. Using logarithms to solve equations

4. Logarithmic graphs

Module 6: Sequence and Series

Learning Units

1. The sigma notation

2. Arithmetic progression

3. Geometric progression

4. Simple and compound interest

Delivery Mode

The course will be delivered through a series of lectures and seminars. Duringthe seminars, participants will go through guided practice questions. Thecourse carries three credit units.

Duration

Lectures 36 Hours

Seminars 15 Hours

Course EvaluationCoursework 40

Final Examination 60

References

1. Aczel, A. (1999), Complete Business Statistics, 3rd Ed., Richard D.Irwin, Inc. Homewood, Illinois. Aczel, Amir, D. (1999), CompleteBusiness Statistics, (Forth Edition), Irwin/McGraw-Hill InternationalEditions, Singapore.

2. Ame, A.M. (2004), Quantitative Methods Course Material, Faculty ofCommerce and Management, University of Dar es Salaam

3. Baradyana, J. S. and Mwasele, S.L. (2000), Quantitative TechniquesStudents Manual, NBAA.

4. Larson, R.E. & Bruce, H.E. (1991), Finite Mathematics and Calculus,D.C. Health and Company, Lexington, Massachusetts, Toronto

5. Lipschytz, S. (1986), Theories and Problems of Finite Mathematics,McGraw Hill Book Company, London

6. Runyon, R. P. and Haber A. Business Statistics, (1997) Richard D.Irwin, Inc. Homewood, Illinois.

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AC 100 Principles of Accounting (3 units)

Course Description

This course introduces students to the basics of modern commercialaccounting as a basis for which information and documents submitted bytaxpayers are prepared. The course covers the nature and purpose ofaccounting, double entry booking and preparation of financial statements.

Course Objectives

At the end of the course, students will be able to:

1. Explain the nature and purpose of accounting

2. Deduce gains or losses from incomplete records.

3. Analyse elements of financial statements.

4. Interpret financial statements.

Course Modules

Module 1.Overview of the Nature and Purpose of Accounting

Learning units

1. Basic accounting terms and concepts

2. The accounting equation

3. Introduction to the Generally Accepted Accounting Principles(GAAP)

Module 2. Double Entry Bookkeeping

Learning units

1. Accounting entries: debits and credits

2. Journals and ledgers

3. Adjusting and closing entries

4. Trial Balance

Module 3. Income Statement

Learning Units

1. The matching principle

2. Revenue realization and expense recognition principles

3. Extraordinary items4. Disclosure of information

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Module 5. Balance Sheet

Learning Units

1. Fixed assets

2. Current assets

3. Liabilities and owners equity

4. Retained earnings

5. Disclosure of information

Delivery Mode

The course will be delivered through a series of lectures and seminars.Students will be required to attend lectures and associated seminars that willbe guided by instructors. Questions to guide the seminars will be made

available to the students in due course.


Seminars 15 hours

Course Evaluation

Coursework 40 marks


References

1. Arora, M. L. (2000), Bookkeeping, Principles of Accounting andAuditing, National Board of Accountants and Auditors: Dar es Salaam

2. Gee, Paul (1999), Book-keeping and Accounts, Butterworth: London

3. Millichamp, A. H., (1997), Foundation Accounting 5th ed., AshfordColour Press: London

4. Wood, Frank (1996), Business Accounting I 7th ed., Pitman Publishing:

London

5. Wood, Frank and Alan Sangster (2002), Business Accounting I 9th ed.,Pearson Education Limited: Essex

CS 100 Computer Skills I (3 units)

Course Description

This course provides students with the basic knowledge on informationtechnology and computer systems. The course covers an overview ofinformation technology and computer systems, microcomputer operating

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systems, application software, combining data from different applications anddata security in computer systems

Course Objectives

At the end of the course students will be able to:

1. Explain the need for computer literacy in the organization

2. Identify the principal components of the computer

3. Apply microcomputer operating systems

4. Demonstrate how to work with data from different applications

5. Demonstrate how to safeguard data in a computer system

Course ModulesModule 1: Introduction to Information Technology and Computers

Learning Units

1. Definition of Information technology and a computer

2. Attributes of a computer

3. Definition of common terms used in computer

4. Major components of a computer

5. Computer handling

6. Computer viruses

Module2. Introduction to Microsoft Windows Operating System

Learning Units

1. Definition and basics

2. Feature and functions

3. Operating windows functions using mouse and keyboard

4. Features of windows based programs

5. Windows explorer and basic file management

6. Basic Networking.

Module3. Microsoft Word

Learning Units

1. Fundamentals of Microsoft Word program

2. Opening a program, saving files and closing the program

3. Editing documents and document formatting

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4. Page formatting and printing document

5. Creating tables and merging mails

Module4. Microsoft Excel

Learning Units

1. Fundamentals of Microsoft Excel program

2. Editing and formatting a workbook

3. Managing workbooks

4. Creating and working with charts

5. Functions and formulas

Delivery mode

The course will be delivered through a series of lectures and practicessimultaneously. Students will be required to actively attend all sessions andwill throughout be guided by the trainer.

Delivery:

Lectures 36 hours

Seminars 15 hours

Course Evaluation:

Coursework: 40 marks

Final exam: 60 Marks

References

1. Training Solutions Inc. (2003) Microsoft Office Access 2003 Step byStep, Microsoft Press

2. Berger John (2004), Introduction to Computer Security, Addison-Wesley Professional

3. Norton, Peter (2003), Peter Norton's Introduction To Computers FifthEdition Student Edition, McGraw-Hill Technology Education.

4. Ulrich, Laurie (2003), How to Do Everything with Microsoft Office 2003(How to Do Everything), Osborne /McGraw-Hill

5. Weverka, Peter (2003) , Office 2003 All-in-One Desk Reference forDummies , For Dummies

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MG 101 Communication Skills I (3 units)

Course Description

The course exposes students to the elements of communication to enable

them communicate easily during their routine office practices. The coursecovers the communication elements, channels and barriers, thecommunication process, written, oral and non-verbal communication,preparation of simple meetings, daily recordings and elementary reportwriting, handling of official correspondences, memorandum writing andelementary report writing.

Course Objectives


1. Translate direct and indirect message writing.2. Distinguish between letters and memorandums.

3. Interpret inward and outward memorandums.

4. Practice preparation of official meetings.

5. Demonstrate office supervision and simple report writing.

Course Modules

Module 1. Communication: its Elements, Channels and Barriers

Learning Units

1. Definition of communication

2. The communication process

3. Elements, channels and barriers of communication

Module 2. Written Communication and Official Correspondences

Learning Units

1. Receiving and forwarding memoranda.

2. Direct and indirect messages.

3. Summarizing and notes taking.

Module 3. Letters and Memorandum Writing

Learning Units

1. Official letters

2. Qualities of a good letter

3. Types of letters

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4. Memorandum layout, type, language and style

Module 4. Oral and Non-verbal Communication

Learning Units

1. Oral communication

2. Written communication

3. Verbal communication

4. Attending to customers

Module 5. Elements of Report Writing

Learning Units

1. Types of reports

2. The planning and writing of simple reports

3. Format of reports

Module 6. Official Meetings

Learning Units

1. Aims and objectives of meetings

2. Types of meetings

3. Language used in meetings

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 36 Hours

Seminars 15 Hours

Course Evaluation

Coursework 40


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References

1. Dan OHair, Dan O and Dixon L.D. (2002), Strategic Communication inBusiness and the Proffessions, Houghton Mifflin Company

2. Barnes S.B (2002), Computer Mediated Communication: Human toHuman Communication Across the Internet, Ally & Bacon

3. Vicker Lauren & Hein R (1999), The Fast Forward MBA in BusinessCommunication, Wiley

4. Bell Arthur H and Smith D.M.(1999), Management Communication,Wiley

5. OHair Dan, Dan O and Dixon L.D.(2002), Strategic Communication inBusiness and the Professions, Houghton Mifflin Company

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SECOND SEMESTER COURSES

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IT101 Income Taxation II (4 units)

Course Description

This course provides the students with a clearly written, easily understandable

step-by-step approach to income tax liability determination base upon real lifeillustrations, and sample computations that bring tax preparation vividly to life.The course clearly explains income tax laws and regulations, teachingstudents their correct application in actual practice.

Course Objectives

At the end of the course, students will be able to:

1. Apply enforcement measures to recover tax liability

2. Apply income tax regulations to handle difficult taxpayers.

3. Compute interest and penalties upon defaulting.

4. Enumerate withholding taxes.

Course Modules

Module 1.Income Tax Debt Management.

Learning Units

1. Due taxes and overdue taxes

2. Causes of over due taxes3. Write off procedures

4. Powers of the Commissioner

5. Powers of the Minister

6. Case studies

Module 3.Recovery of Tax

Learning Units

1. Untraceable income taxpayers

2. Income taxpayers in other jurisdictions

3. Taxpayers under objections

Module 4. Withholding taxes

Learning Units

1. Withholding from investment returns, service fees and contractpayments case studies.

2. Nature of withholding taxes defaulters and use of extra efforts

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3. Final and non-final withholding payments

4. Withholding by employers

5. Withholding tax rates to resident and non-resident persons

6. Information gathering and dissemination:

7. Collection and enforcement procedures

8. Powers of the Commissioner

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 theseminars. Questions to guide the seminars will be made available to theStudents.


Seminars 20 hours

Course Evaluation

Coursework 40 marks


References

1. The United Republic of Tanzania (2004), Income Tax Act,2004,Government Printer, DSM

2. Whittenburg, Altus Buller. (2004), Income Tax Fundamentals, 22ndedition. South Western College, USA.

3. Sally M.Jones, (2000), Principles of Taxation, McGraw-Hill, USA.

4. Richard A. Musgrave (1989) Public theory and practice, Fifth edition,McGraw Hill, USA.

5. The United Republic of Tanzania, Skills and Development Levy (SDL)Act, 2000 Government Printer, DSM.

VT 101 Value Added Taxation II (4 units)

Course Description

This course provides the students with skills and knowledge on how to

process VAT repayments and refunds as well as assessment andenforcement. The course helps the students to understand who is the partial

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exempt trader, why assessments are being raised and how VAT debts arebeing enforced. This course covers the concepts of VAT repayment andrefunds, partial exemption and VAT assessment and enforcement.

Course ObjectivesAt the end of the course students will be able to: -

1. Describe how a repayment claim arises.

2. Explain how VAT refund claims to diplomats, religious organizationand donor-funded projects are processed.

3. Demonstrate how VAT refunds to VAT registered traders are dealtwith.

4. Explain the significance of partial exemption in the VAT system.

5. Describe the retail scheme and control verification to registeredtraders

Course Modules

Module 1. VAT Repayments and Refunds.

Learning Units.

1. The meaning of excess credit under VAT.

2. Types of repayments under VAT system

3. Refunds to diplomats and diplomatic missions.

4. Refunds to other VAT relieved persons.

Module 2. Assessments and Enforcements.

Learning Units.

1. Assessment for non-fillers under VAT system.

2. Assessment for under declaration of Tax under VAT system.

3. Calculation of penalty and interests for VAT assessment.

4. Enforcement measures under VAT system.

Module 3. Introduction to Partial Exemption.

Learning Units.

1. The concept of a partial exempt trader.

2. Two methods of VAT apportionment.

3. Advantages and Disadvantages of method 1 and 2.

4. Calculation of deductible input tax using method 1 and 2.

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4. Carl Shamp Gerardo Sicateds (1997), Value Added Taxation indeveloping countries

5. Relevant Statutes

CU 101 Customs Procedures II (4 units)

Course Description:

This course lays the foundation for the students to understand and apply theprinciples and regulations related to Customs operations. It gives the studentsskills and knowledge on performing day-to-day activities on customs controland collection of Government Revenue. This course covers the concepts oftariff classification, customs valuation, duty relief, ship stores and passenger

clearance procedures.

Course Objectives:

At the end of the course the students will be able to:

1. Classify goods according to tariff classification and harmonizedsystem.

2. Determine the value of goods for customs purpose.

3. Ascertain organizations and institutions entitled to duty relief.

4. Explain the conditions of granting relief.5. Clear passengers as fast as possible

Course Modules:

Module 1: Tariff Classification - Harmonized System

Learning Units

1. The historical background.

2. Structure of harmonised system.

3. Interpretative rules and explanatory notes.

4. Undertake tariff classification.

5. General interpretative rules.

Module 2: Customs Valuation

Learning Units

1. Background to the Customs valuation.

2. Customs valuation systems.3. Customs valuation methods

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4. Determination of Customs value.

Module 3: Duty Relief

Learning Units

1. Persons, organisations and institutions liable to duty relief.

2. Conditions for granting relief.

3. Categories of relief.

Module 4: Ship Stores

Learning Units

4. Control of ships stores.

5. Examination of ships stores.

6. Sealing of ships stores.

Module 5: Passenger Clearance Procedures

Learning Units

1. Categories of passengers.

2. Passenger baggage.

3. Baggage concessions.

4. Search of passengers.

Delivery Mode

The course will be delivered through a series of lectures and seminars. Thestudents are required to attend lectures and associate seminars.

Delivery

Lectures 48 hrs

Seminars 20 hrs

Course Evaluation.

Coursework 40 marks


References

1. Tilly, Baker (2002) Dealing with Customs & Excise: Administration,Appeals, Disputes and Investigation, Tolly Publishing.

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2. Mc Farlar, Gavin (1988) Customs & Excise Cases (Criminal LawLibrary), Waterlow.

3. Glick, Leslie A. (1997). Guide to United States Customs and TradeLaws After the Customs Modernization Act.

4. Keen, Michael (2003), Changing Customs: Challenges andStrategic for Reform of Customs Administrations. InternationalMonetary Fund


CU 102 Customs Procedures III (4 units)

Course Description

This course provides the students with essential knowledge and skills on

Customs office practice. This course covers boarding of vessels and aircraft,entry of imports, baggage examination, examination of imports and claimprocedures.

Course Objectives

At the end of the course the students will be able to:

1. Explain the procedures pertaining to report inwards of vessels,aircrafts and vehicle.

2. Apply procedures for boarding of Vessels and Aircraft.

3. Examine imported goods.

4. Fill various Customs forms.

5. Maintained records and kept up to date.

6. Illustrate claim procedures.

Course Modules:

Module 1: Boarding of Vessels and Aircraft.

Learning Units

1. Completing of customs documents.

2. Clearance procedures.

3. Procedures of compilation of ships file.

4. Accounting and Sealing of ships stores.

5. Dealing with irregularities.

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Module 2: Entry of Imports:

Learning Units

1. Receipts, checking and passing or reject of importation documents.

2. The documentary procedure designed for the control of imports.

3. Types and code numbers of entries and other importationdocuments.

4. Importation papers.

Module 3: Baggage Examination:

Learning Units

1. Definition of passengers baggage, personal and household effects.

2. Control of baggage from the ship or aircraft to the baggage hall.3. Purpose of baggage examination for in coming and out going

passengers.

4. Laid down Procedures for the clearance of accompanied andunaccompanied baggage.

Module 4: Examination of Imports.

Learning Units

1. Examination of imported goods.

2. Stopping of entries for examination.

3. Scales of examination of various types of goods.

4. Methods and extent of physical examination.

5. Effecting alterations.

Module 5: Claims Procedures.

Learning Units

1. Rebate.

2. Refund

3. Remission

4. Duty drawback

Delivery Mode.

The course will be delivered through a series of lectures and seminars. Thestudents are required to attend lectures and associated seminars.

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Delivery

Lectures 48 hrs

Seminars 20 hrs

Course Evaluation:

Course work 40

Final Exams 60

References:

1. William J. (2003) Customs & Excise: Trade production andconsumption in England 1640-1845, Ashworth, Oxford UniversityPress London.

2. Lasok, Dominik (1997). The Trade and Customs Law of theEuropean Economic Community

3. Glick, Leslie A. (1997). Guide to United States Customs and TradeLaws after the Customs Modernization Act

4. Keen, Michael (2003), Changing Customs: Challenges andStrategic for Reform of Customs Administrations, InternationalMonetary Fund.


IT 102 Elementary Tax Accounting (3 units)

Course Description

This course provides students with knowledge on tax law and application ofaccounting principles. The course helps students merge the taxation andaccounting principles in ascertaining taxable income of small taxpayers. Thiscourse covers interpretation of specific provision of the tax statute, casesinvolving incomplete records of accounting and application of the same to

taxpayers returns of income so as to arrive at correct profits.

Course Objectives

At the end of the course, Students will be able to:

1. Compute the income tax liability from incomplete records.

2. Prepare cash and bank reconciliation in order to uncover tax evasionand avoidance practice inherent in simple accounts.

3. Convert incomplete records into trading, profit and loss accounts and

balance sheet for the purpose of determining taxable income.

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4. Use checklists or lead sheets to conduct desk audit involvingpresumptive case.

Course Modules

Module 1.Concepts and Definitions

Learning Units

1. Incomplete records

2. Turnover

3. Basis of taxation for incomplete records

4. Taxation and accounting

Module 2. Incomplete RecordsLearning Units

1. Ascertainment of sales

2. Ascertainment of purchases

3. Preparation of cash and bank reconciliation

4. Preparation of statements of affairs

5. Preparation of trading, profit and loss accounts and balance sheetaccounts.

Module 3. Simple Record Keeping

Learning Units

1. Single entry system

2. Accounting equation

3. Double entry system

4. Cash methods

5. Accrual methods

Module 4. Desk Audit for Presumptive Cases

Learning Units

1. Meaning of basic concepts

2. Lead sheets

3. Ratios

4. Determination of Turnover

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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 availableto the Students.


Seminars 15 hours

Course Evaluation

Coursework 40 marks


References

1. The united Republic of Tanzania (2004), Income Tax Act,2004,Government, printer, DSM

2. Wood, 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 decisionsUSA.

RM 100 Field Project (6 units)

The objectives of the project are to familiarize students with the practical day-to-day operations of a tax office thereby involving them in addressing a real

life tax office administration problem during their field attachment. Beforegoing for field attachment, each student will select an approved taxadministration theme to work on and submit a formal report before the end ofthe second semester. The Principal Academic Officer shall publish detailedguidelines on the format and substance of the report as well as relatedprocedures at the beginning of the academic year.

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Module 3. Describing Data

Leaning Units

1. Displaying data (frequencies charts etc.)

2. Summarizing data (mean, mode, variance standard deviation etc.)

Module 4. Measuring Uncertainty

Learning Units

1. Introduction to probability

2. Combining events

3. Conditional probability

4. Joint probabilities

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. Hypothesis testing in linear regression

5. Spearmans rank correlation

6. Elements of Multiple regression

Delivery Mode

The course will be delivered through a series of lectures and seminarsamounting to 34 hours i.e. 2 hours of lecture time and 1 hour of seminar perweek. During the seminars, participants will go through guided practicequestions. The course carries three credit units

Duration

Lectures 36 Hours

Seminars 15 Hours

Course Evaluation

Coursework 40


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References

1. Aczel, A. (1999), Complete Business Statistics, 3rd Ed., Richard D.Irwin, Inc. Homewood, Illinois. Aczel, Amir, D. (1999), CompleteBusiness Statistics, (Forth Edition), Irwin/McGraw-Hill InternationalEditions, Singapore.

2. Ame, A.M. (2004), Quantitative Methods Course Material, Faculty ofCommerce and Management, University of Dar es Salaam

3. Baradyana, J. S. and Mwasele, S.L. (2000), Quantitative TechniquesStudents Manual, NBAA.

4. Larson, R.E. & Bruce, H.E. (1991), Finite Mathematics and Calculus,D.C. Health and Company, Lexington, Massachusetts, Toronto

5. Lipschytz, S. (1986), Theories and Problems of Finite Mathematics,McGraw Hill Book Company, London

6. Runyon, R. P. and Haber A. Business Statistics, (1997) Richard D.Irwin, Inc. Homewood, Illinois.

CS 101 Computer Skills II (3 units)

Course Description

This course provides a more comprehensive training on use of computers andborrows more understanding from the basic computer skills course CS100.The course is designed to cover the role of information in organizations,introduction to information and communication technology, overview ofcomputer hardware and software, working with personal computers, basic ofdata processing, data information security and network system.

Course Objectives


1. Explain the role of information system in organization

2. Apply advanced features of the Microsoft office packages

3. Describe computer hardware and soft ware

4. Fetch and download useful information from various sites

5. Safeguard the computers against hazards including viruses

Course Modules

Module 1: The Role of Information in Organization

Learning Units

1. Definition of information

2. Types of information

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3. The need for information in organization

Module 2: Advanced functions and Features of Microsoft word

Learning Units

1. Creating table of contents and indexes

2. Protecting documents & creating templates and forms

3. Addressing envelops and creating address labels

4. Importing and exporting documents across other officeapplications

Module3. Advanced Features of Microsoft Excel

Learning Units1. Worksheet and workbook security

2. Simple macros

3. Displaying and printing formulas

4. Financial, statistical functions and date and time functions

5. Database functions

6. Inserting an Excel worksheet into Word document

7. Inserting a graphic into a worksheet

Module 4. Communications and Networks

Learning Units

1. Uses of communications

2. Communication channels

3. The Internet

4. The World Wide Web

5. Internet services

6. Network computers

Module 5: Security and Privacy

Learning Units

1. Computer security & privacy of information

2. Internet Security and privacy issues

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Delivery Mode

The course will be delivered through lectures and practices. It is conducted onthe hands-on basis. Students are required to participate actively.

Duration: Lecture 36 hours

Seminars: 15 hours

Course Evaluation

Coursework 40%

Final examination 60%

References:1. Microsoft Corporation, Microsoft Corporation (2003) Microsoft

Office 2003 Resource Kit, Microsoft Press, Bk&CD-Rom edition

2. Training Solutions Inc. (2003) Microsoft Office Access 2003Step by Step, Microsoft Press

3. Bott, Woody, Leonhard W. (2003). Special Edition UsingMicrosoft Office 2003, Pearson Education

4. Bott, Woody, Leonhard (2003). Special Edition Using MicrosoftOffice 2003

5. Matt Bishop (2004), Introduction to Computer Security, Addison-Wesley

MG 102 Communication Skills II (3 units)

Course Description

The course exposes students to communication skills and also enables themto communicate effectively. It covers what effective communication is allabout, the communication process, written and oral communication, searching

for jobs and report writing. The course emphasizes on summarizing, notestaking, letter writing and memorandum writing as well as facilitation of officialmeetings and interviews, case writing.

Course Objectives

The course enables students be able to:

1. Construction official letters and memorandums

2. Summarize cases and case reports

3. Illustrate the proceedings of meetings and workshops

4. Outline the process of carrying interviews

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5. Perform referencing function and procedures

Module 1. Business Letters and Memorandum Writing

Learning Units

1. Qualities of a good business letter

2. Types of business letters (orders, acknowledgements, claims,adjustment letters)

3. Memorandum layout, type, language and style

Module 2. Oral and Non-Verbal Communication

Learning Units

1. Difference between oral and written communication2. Business presentations and discussions

3. Types of presentation

4. The presentation process (stages, factors governing thepresentation, style, delivery of presentation)

5. Non-verbal communication (role, elements, culture)

Module 3. Business Meetings

Learning Units1. Aims and objectives of business meetings

2. Types of meetings (information sharing, problem solving)

3. Planning the meeting (pre-meeting, post-meeting, notice of ameeting, role of chairperson, role of the secretary)

4. Language use in meetings

Module 4. Interviews

Learning Units

1. The nature of interviews

2. Types of interviews and selection, information gathering

3. Planning the interview (preparation, conducting, post-interviewstage)

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Module 5. Job Search

Leaning Units

1. Carrier planning

2. Self analysis

3. Job search techniques

4. Preparing a curriculum vitae

5. Writing an application letter

Module 6. Analysing Cases and Writing Case Reports

Learning Units

1. What a case is

2. Objectives of case reports

3. Components/contents of a case report

4. Analysis of a case report

5. Language use

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 36 Hours

Seminars 15 Hours

Course Evaluation

Coursework 40


References

1. Applicable Not (Na) (2003), Business Communication (HarvardBusiness Essentials), Harvard Business School Press

2. Hiltz Starr Roxanne and Turoffm (1993), Network NationRevisedEdition: Human Communication Via Computer, The MIT Press

3. Friedman S. and Friedman S. (2003), Meeting and Events Planning for

Dummies, Hungry Minds Inc

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4. O Liu Alred Walter E. (2002), The Business Writers Companion (3rdedition), Bedford / St. Martins

5. Underwood Tom (1994), Wuzzles for Presenters: Stretching Exercisesfor the Mind, Jossey Bass Inc Pub