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TABLE OF CONTENTS
Page
Introduction 2
Secretariat 3
Examination Structure 3
Examination Guidelines 4
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INSTITUTE OF CERTIFIED TAX ACCOUNTANTS
INTRODUCTION
The Institute of Certified Tax Accountants (ICTA) is the professional body conducting qualifying
examinations and providing professional qualifications for Tax Accountants in Zimbabwe.
ICTA is one of the leading providers of educational tools and life-long career support services to
the industry. Our curriculum offers the unique blend of theory and practical applications giving
an immediate benefit to our graduates and the employers.
The body of knowledge contained in the syllabus is developed through extensive consultation
with practitioners in the industry and reviewed on a regular basis to ensure that they remain
up-to-date and reflect changing needs.
For individuals, the body of knowledge contained in the Institute’s professional examination
helps to realise career aspirations and enables employers of labour in the industry to access the
best in human capital applying the latest tools and techniques resulting in competitive
advantage.
Success at the ICTA examination gives you the confidence to know that you can compete with
the best. On successful completion of the professional examinations, a student member is
automatically transferred to the Graduate list. To become a full member (Associate), a graduate
must have at least, five years relevant experience in the financial services industry, one of
which must be post qualification experience, that is, a Graduate cannot apply to become an
Associate member until at least twelve months after attaining the Graduate status, regardless
of his length of experience. Associates of at least ten years standing may be elected as Fellows,
subject to other requirements for Fellowship determined from time to time by the Council.
Graduates, Associates and Fellows use the letters Grad. ICTA, AICTA and FICTA respectively
after their names.
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SECRETARIAT
E-mail: admin@ictazim.org
Website: www.ictazim.org
EXAMINATION STRUCTURE
The Institute’s professional qualification consists of two levels, namely the Tax Technician
Diploma and the Post-Graduate Diploma in Applied Taxation.
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POST-GRADUATE DIPLOMA APPLIED TAXATION
THESIS/ DISSERTATION
EXAMINATION GUIDELINES
REGISTRATION AS A STUDENT
Registration as a student member of the Institute is a pre-condition for taking the examination.
Registration form is available at the Secretariat on payment of US$ 50.00, nonrefundable
application fee. Completed application form must be accompanied with US$ 50.00 annual
subscription. Where registration is refused or rejected on any ground, the annual subscription
will be refunded. The annual subscription is due on January 1, regardless of date of registration
as a Student.
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REGISTRATION DEADLINE
Candidates taking the June examinations must register as student members not later than 30th
February of the relevant year and those for December examinations not later than 31st August
of the relevant year.
ELIGIBILITY
To qualify for registration as a student member at the Tax Technician level, a candidate must
have a minimum of two ‘A’ Level subjects, and for the Post-Graduate level, a candidate must
have a first degree, HND or equivalent qualifications.
EXEMPTION POLICY
Exemptions at the Tax Technician level are granted on a subject by subject basis, and as a
matter of policy there are no exemptions at the Post-Graduate level.
EXAMINATION FEE
PAYMENT MODE
Payments to the Institute must be to the bank, cash payments are also accepted at the
Institute’s offices. Where payment is made through the bank original tellers for such payments
must be submitted to the Institute in exchange for official receipts.
EXAMINATION ENTRIES
Entries for examination must be made on the prescribed forms available at the Secretariat and
designated centres. The period of entry for June examination is January 2, to April 30 and July 1
to October 31 for December examinations. Penalty for late entry is US$ 10.00 per paper.
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EXAMINATION CENTRES
Any changes to the examination centre will be communicated to all sitting students.
The examination will be held twice a year, June and December. The examination will start on
the last week of June and first week of December, and run for the whole week. Where any of
the examination days fall on a public holiday, the relevant papers will be shifted to the next
working day.
On no account will examination fees be refunded to candidates who failed to sit the
examination. However, a candidate’s entry may be deferred for one examination diet if the
candidate is too ill to attempt the examination. Such a request must however reach the
Secretariat not later than April 30 and October 31 for June and December examinations
respectively, supported by a medical certificate. Such candidate will however need to obtain
and complete fresh examination entry form for the subsequent diet in which he intends to sit
the examination and will forfeit 50% of the examination fee already paid, to cover
administrative expenses.
Candidates are advised to study for a minimum period of six months before attempting each
level of the examination.
IDENTIFICATION
The only proof of identification acceptable for the purpose of the examination is the student
registration card. Production of the card is a pre-condition for writing the examination.
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USE OF CALCULATORS
Pocket size, silent in operation and battery operated calculators are accepted for examination
purposes. Programmable calculators/organisers are prohibited. Candidates will be penalised for
violating the Institute’s regulation on the use of calculator.
MOBILE TELEPHONE
ANSWER BOOKLET
The answer booklet is the property of the Institute. Under no condition should the booklet be
removed from the examination hall.
EXAMINATION MALPRACTICES
Examination malpractices include but not limited to removing blank or completed answer
scripts from the examination hall, bringing prepared materials into the examination hall, spying
or copying from another candidate, impersonation, disturbing other candidates, arguing with or
refusing to take lawful instruction from the invigilators etc.
Any candidate found guilty of examination malpractices shall be punished accordingly. Such
punishment may be any or combination of the following:
• Cancellation of result
• Ban the candidate for two or more examination diets
• Deregistration as a student
• Handing over to the police for prosecution
No candidate would be allowed into the examination hall thirty minutes after the
commencement of a paper. Similarly no candidate would be allowed to leave the examination
hall within the first thirty minutes of commencement of a paper. Question papers will only be
available to candidates on release of examinations results.
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EXAMINATION RESULT
Results of the examination will be pasted at the Secretariat and hosted on the Institute’s
website not later than six weeks after the last paper and subsequently mailed to candidates.
ICTA marking and validation procedures ensure that results issued are accurate and
appropriate. The decision of the examiners is final and scripts cannot be returned to students or
remarked after results have been released.
GRADINGS
The Institute’s examination gradings are reproduced below. The notification of result will
contain both the grades and the raw marks.
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TAX TECHNICIAN DIPLOMA SYLLABUS
The aim of this paper is to test candidates’ understanding and application of fundamental
accounting principles and techniques. Students are expected to have some overview knowledge
of introductory financial accounting.
SYLLABUS:
RECOMMENDED TEXTS:
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PAPER 1.2 PERSONAL TAX PRACTICE
The purpose of the paper is to equip students with the some varied knowledge of personal tax
practice. Students are expected to have some wide knowledge of various types of personal
taxes.
SYLLABUS:
2. Allowable Deductions
Pension contributions
Tradesman’s tools
Professional, trade or technical association
Donations
3. Tax Credits
Elderly persons’ credit
Blind persons’ credit
Invalid appliances and medical expenses
Mentally or physically disabled persons’ credit
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5. Taxable Income
Tax on taxable income
Advance tax
Tax liability
Tax payable
6. Administration
PAYE Returns
PAYE Assessments
Revenue Powers
Revenue Audits
Appeals and Objections
Final Deduction System
Annual Returns
QPDs
APDs
General Offences
RECOMMENDED TEXTS:
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PAPER 1.3 CAPITAL GAINS TAX PRACTICE
The paper aims at equipping students with the some varied knowledge of capital gains tax
practice. Students are expected to have some wide and in-depth knowledge of capital gains tax.
SYLLABUS:
1. Introductory Aspects
Gross capital amount
Total amount
Received or accrued
Year of assessment
Source concept
Effective date
Capital amount
Capital gain
2. Capital Gains
Capital gains tax formula
Allowable deductions [Section 11(2)]
Specified assets
Inheritance
Deferment of tax
Suspensive sales
Assets acquired by installment
Listed and unlisted securities
Special rates
3. Exemptions
4. Disallowable deductions
5. Transfers
6. Withholding Tax
Sale of immovable property
Sale of listed marketable security
Sale of unlisted marketable security
Remittance of withholding tax
8. Double taxation
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9. Tax avoidance
10. Administration
Returns and assessments
Duty to furnish further returns and information
Revenue powers
Estimated assessments
Additional tax
Additional assessments
Reduced assessments and refunds
Amended assessments
Copies of assessments
Representative taxpayers
Liability of representative taxpayers
Right of representative taxpayer
Powers to appoint agent
Public officers
Objections and appeals
Time and manner
Burden of proof
Special court
Rules for lodging appeals
Appeals to supreme court
Payment
Offences
RECOMMENDED TEXTS:
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PAPER 1.4 QUALITATIVE INFORMATION TECHNIQUES
The aim of this paper is to test candidates’ ability to apply qualitative information techniques in
solving business problems.
The paper will be a three hour examination divided into two sections.
SYLLABUS:
RECOMMENDED TEXTS:
• Harper W W: Statistics
• ICTA Publications: Qualitative Information Techniques
• Adam & Johnson: Statistics for Beginners
• Gupta C B: Statistical Methods
• Gellagher J D : Management Information System and the Computer
• Anderson R G : Organisation and Methods
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PAPER 2.1 CORPORATE TAX PRACTICE
The course is designed to equip students with the some varied knowledge of corporate tax
practice. Students are expected to have wide knowledge of various types of corporate taxes.
SYLLABUS:
1. Gross Income
Source of gross income
Received and accrued and deemed to be from a source within Zimbabwe
Total amount
Date of accrual
Building contracts
Sales
Fees
Commission
Rentals and premiums
Interest
Dividends from shares
Capital receipts
2. Exempt Income
rd
3 Schedule to the Income Tax Act
3. Allowable Deductions
Section 15 of the Income Tax Act
4th Schedule
5th Schedule
7th Schedule
4. Disallowable Deductions
Section 16
RECOMMENDED TEXTS:
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PAPER 2.2 CORPORATE LAW PRACTICE
The course seeks to test students on their practical knowledge of corporate law practice.
Students are expected to have some good legal and communication skills.
SYLLABUS:
RECOMMENDED TEXTS:
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PAPER 2.3 COST AND MANAGEMENT ACCOUNTING
The course aims to equip students with the general knowledge regarding cost and management
accounting. Students are expected to have some overview knowledge of cost and management
accounting.
SYLLABUS:
RECOMMENDED TEXTS:
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PAPER 2.4 LEGAL FRAMEWORK
The aim of the paper is to assess candidates’ knowledge of basic principles of laws, company
law and other legal provisions and instruments regulating the financial.
SYLLABUS:
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36. Crime of Fraud
37. Forgery & Uttering
38. Media Law
39. Conflict of Laws
40. Legal Philosophy
41. Legal Ethics
42. Sentencing
43. Roman Law
RECOMMENDED TEXTS:
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POST-GRADUATE DIPLOMA SYLLABUS
The course seeks to equip students with the general knowledge regarding tax law as it applies
in Zimbabwe. Students are expected to be well acquainted with the theoretical part of the
Income Tax Act, Capital Gains Act, Finance Act and Value Added Tax Act.
SYLLABUS:
1. Origin of tax
Definition of tax
Purpose of tax
Progressive tax
Direct taxes
Indirect taxes
State taxes
Equality
Uniformity
The annual budget
Pre-budget submission proposals
Development of tax as a profession
Code of ethics
Member’s own tax affairs
Conflict of interests
Fiduciary responsibilities
Powers of the Minister of Finance
Powers delegated to the Commissioner-General
Tax amendments
Collection of taxes
Money-laundering activities
Tax evasion and avoidance
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Ordinary resident and non-ordinary resident
Double taxation relief
5. Allowable deductions
Section 15 of the Income Tax Act
Allowable deductions under the Capital Gains Tax Act
Fourth Schedule to the Income Tax Act
Fifth Schedule to the Income Tax Act
Seventh Schedule to the Income Tax Act
6. Legal precedents
South African Tax Cases
Zimbabwe Tax Cases
Income Tax Appeal Court
Persuasive Influences
The need for tax cases
Application of tax cases
The doctrine of stare decisis
8. Capital gains
RECOMMENDED TEXTS:
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PAPER A.2 LAW FOR TAX PRACTITIONERS
This course seeks to equip students with the general knowledge regarding law. Students are
expected to have some overview knowledge of law of the land.
SYLLABUS:
1. Definition of law
2. Sources of law
3. The Parliament of Zimbabwe
4. The Senate and its functions
5. Courts of law
6. Summons
7. Affidavits
8. Promulgation of law
9. Labour law
10. Letting & hiring
11. Tax Law
12. Law of evidence
13. Insurance law
14. Company law
15. Banking law and usage
16. Zimbabwean law of international trade
17. Bills of exchange and cheque law
18. Social security law
19. Legal aspects of electronic commerce and electronic mail
20. Law of competition and trade marks
21. Patent and copyright law
22. Law of succession
23. Agency and cession
24. Law of contract
25. Law of damages
26. Law of corporations
RECOMMENDED TEXTS:
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PAPER A.3 TAXATION FRAMEWORK
a) The purpose of this course study is to enable students to have a full appreciation of tax
legislation as it applies in Zimbabwe and their own countries.
• Students are expected to have some thorough knowledge of tax law, its administration,
various tax registrations e.g. VAT, PAYE, Income Tax, Capital Gains, and NSSA registration
and completion of all statutory returns. Some of the questions will be based on the
statutory registration and returns.
• Calculation of PAYE using tax tables, FDS method and annual PAYE. Students should
demonstrate their knowledge of double taxation, tax exemption, individual allowable
deduction and taxable benefits.
• Acquisition and disposal of immovable properties and marketable securities and the effects
of inflation thereupon.
• Taxation of businesses e.g companies, sole traders, partnerships and PBCs. Students should
demonstrate their knowledge towards areas of mining operations, farming operations and
general trading.
The examination paper shall consist of various practical questions that are divided into 4
sections. The first section is made up of multiple choice questions, second section is composed
of fill in answers, third section is made up of practical and complicated questions and the fourth
section is composed of corporate tax questions, PBC questions and partnership questions.
SYLLABUS:
1. An overview of taxation
2. Theories of taxation – A Scientific Approach
3. Exemptions from Income Tax
4. Taxation of Individuals
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5. Allowable deductions
6. Disallowable deductions
7. Double taxation relief
8. Taxation of businesses
9. Taxation of partnerships
10. Mining operations
11. Capital Gains Tax
12. Administration of the Act
13. Farming Operations
14. Withholding Tax
15. Legal Precedents
16. Final Deduction System
17. Value Added Tax
18. The practice of taxation
19. Understanding tax concepts
20. Philosophy of taxation
RECOMMENDED TEXTS:
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PAPER A.4 TAX SECRETARYSHIP
The purpose of this course is to provide students with an understanding of the following:-
Having successfully passed the examination for this course, the student should be able to do
the following:-
• Demonstrate their knowledge relating to tax annual returns, registering for the various
taxes, submission of the relevant tax return and lodging tax appeals and objections.
• Ability to maintain and keep all tax records according to the provisions of the law.
• Ability to advise the Board of Directors on tax matters and liaising with the Commissioner-
General.
• Candidates will be expected to prepare an income tax computation and may be required to
complete the relevant tax return form(s). Candidates will be expected to have knowledge of
these tax return forms.
Note:-
Case law will NOT be examined in this paper and the following tax issues will be examinable:-
SYLLABUS:
2. Registrations for income tax, VAT, pay as you earn, customs duty, withholding tax, capital
gains tax and exercise duty.
3. Payment of advance corporate tax according to the Quarterly Provisional Dates (QPDs).
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4. Payment of arrear corporate tax according to the Annual Payment Dates (APDs).
6. Filing of tax objections and appeals against the decision of the Commissioner-General within
the relevant time frames as stipulated by the Act.
8. Representation of clients, employer and other persons at the Income Tax Appeal Court.
RECOMMENDED TEXTS:
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PAPER A.5 MANAGEMENT OF TAXATION AND ETHICS
The objective of this paper is to examine the candidate’s ability to provide taxation advice in a
clear and reasoned manner, bearing in mind the institute’s code of ethics and Recommended
Best Practice Guidelines and Money Laundering provisions. Revenue powers and Revenue
audits will be dealt with comprehensively as part of this paper. Students will be expected to
have an in-depth knowledge of these topics with the objective of being able to apply their
knowledge to a real set of circumstances.
The examination questions will be presented in the form of a case study setting out a scenario
where taxation advice is required. The candidate will be expected to:-
• Suggest a possible course or alternative courses of action that address the taxation issues in a
commercially sound manner
• Candidates will be expected to address all relevant taxes in their answers. In addition,
candidates will be expected to display knowledge of the non-taxation subjects which form
part of the ICTA qualification for instance Law for tax practitioners.
• It is important to note, as is the case the commercial world, a number of possible solutions to
the examination questions may arise.
• Candidates will not be expected to provide detailed computations of tax liabilities arising. An
approximate calculation of potential liabilities will suffice.
• As the case studies will be based (to the extent possible) on scenarios likely to be
encountered by practicing tax professionals, candidates will be expected to display an ability
to write clear and unambiguous advice which displays an appreciation of the business or
commercial issues involved.
• Ethics and issues relating to the Money Laundering provisions will comprise between 5% and
20% of this paper. The examination of ethics will be confined to the Institute’s Code of
Professional Conduct and Recommended Best Practice Guidelines and the ICTA publication
Guide to Money Laundering and the ICTA’s Tax Policy Framework. Candidates can expect the
topic to be examined from a practical aspect as part of a case study.
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• In answering the examination questions, candidates may be required to make certain realistic
assumptions; these assumptions should be indicated in their answers.
SYLLABUS:
The examination will consist of three compulsory case studies, which will not necessarily carry
equal marks. The marks may range from 20 to 50 marks per question. As is the case with the
other papers, candidates will be allowed 3 hours to complete the examination. Because of the
purpose and nature of this examination, there is no formal syllabus. However the following
should be noted:-
(a) Candidates should display a detailed knowledge of all relief available under each tax-head.
Emphasis will be placed on the candidate’s knowledge of tax relief and their ability to
identify and apply such relief.
(b) Candidates should be in a position to identify potential conflicts arising due to differing
conditions or rules applicable to different taxes.
Broadly speaking the type of scenario that candidates may be expected to address includes:-
1. Revenue audit and Revenue powers (Candidates will be required to have in-depth
knowledge of the legislation and practice of Revenue audits and Revenue powers and be
able to apply this knowledge to a particular set of circumstances)
2. Corporate structures (e.g. incorporation of a business)
3. Share transactions (e.g. share schemes, buyback of shares)
4. Passing on a family business (e.g. sale of business, passing on to next generation)
5. Married and separated couples
6. Property planning (e.g. dealing in or developing land, structuring of property transactions)
7. Persons coming to and leaving Zimbabwe (e.g. residence, domicile)
8. Estate planning (e.g. passing on wealth including foreign assets)
9. Ethics and related issues (e.g. code of professional conduct)
The case studies may include foreign aspects; candidates will only be expected to deal with the
Zimbabwean taxation consequences arising.
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PAPER B.1 APPLIED TAXATION
The purpose of the paper is to ensure that students can apply judgment and technique in the
provision of a range of taxation services. In particular to equip students with the ability to
resolve problems involving the computation of tax liabilities, basic tax and financial planning
and which draw upon the interaction of a wide range of taxes. The primary focus of the paper
will be based around taxation issues.
• Prepare computations for and advise clients on issues relating to the tax liabilities of
individuals arising from income receipts, capital disposals and transfers of value.
• Prepare computations for and advise clients on issues relating to the tax liabilities of
corporations arising from income generation and capital disposals.
• Evaluate corporations' and individuals’ financial position with particular regard to the
importance of taxation in decision making and to recommend appropriate personal
financial plans.
SYLLABUS:
RECOMMENDED TEXTS:
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PAPER B.2 TAX AUDIT AND PLANNING
This paper aims to equip students with tax audit techniques and skills and be able to plan and
carry out tax audits efficiently and effectively. Students are expected to have some good
numerical and analytical skills.
SYLLABUS:
1. Stewardship accounting
2. Theory of auditing
3. Revenue audit
4. Planning an audit
5. Letters of engagement
6. Type of audits
7. Internal controls
8. The internal auditing process
9. Audit reports
10. Balance sheet audit
11. Income statement audit
12. Audit evidence
13. CAATs
14. Auditing standards
15. Operational audit
RECOMMENDED TEXTS:
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PAPER B.3 TAX PLANNING
The purpose of this course is to provide students with an understanding of the following;
Having successfully passed the examination for this course, the student should be able to do
the following;
a) Interpret tax legislation and Zimbabwe case laws and apply their theoretical knowledge to
various practical situations.
b) Draft reports in a coherent and structured manner showing commercial awareness.
c) Address planning issues.
SYLLABUS:
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• Payment of school fees on behalf of employees
• Staff training
• Free uniforms
• Protective clothing
• Legal representation
• Provision of free meals
• Free accommodation
• Loans
• Share option schemes
Efficient production system
• Adequate stock and stock management
• Operation of a shift system
• Customer fulfillment
• Quality control
• Increasing or decreasing stock at year end
• Year end bank balances
Security matters
• Stock pilferage
• Use of electronic security systems vs manual security
• Disaster management
• Use of security televisions
Administration
• Tax evasion VS avoidance
• Abiding by the relevant time frames
• Payment of taxes in time
• Expression of doubt or mistake
• Appeal procedure
• Revenue audit
• Powers of the Commissioner-General
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• Commercial buildings vs industrial buildings
• Market value
Section 12 provisions
• Inflationary allowance
• Cost
• Transfer duty
• Legal fees
• Advertising costs
• Successful tax appeal
Roll-over relief
Exemptions
Shares
• Acquisition
• Disposal
• Transfer
• Registration
Appeals procedure
Tax avoidance
RECOMMENDED TEXTS:
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PAPER B.4 INDIRECT TAXATION IN ZIMBABWE
The purpose of this course is to provide students with an understanding of the following:-
Having successfully passed the examination for this course, the student should be able to do
the following;
a) Interpret domestic and European VAT legislation and domestic and European case law and
apply their theoretical knowledge to various practical situations.
b) Draft reports in a coherent and structured manner showing commercial awareness.
c) Address planning issues.
SYLLABUS:
2. Taxable persons
Charge to VAT / Scope of VAT
Distinction between taxable person and accountable person
Establishment
Registration and de-registration
Election and waiver
3. Supply
General rules
Specific rules
Deemed supply
International / cross-border supplies
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Continuous supplies
Use and enjoyment provisions
Establishment
Voucher and token
Principal and ancillary supplies
5. VAT Recovery
General right of recovery
Accounting for VAT
VAT periods
Non-deductible VAT
Appointment
Refund of VAT
Interest on repayments / refunds
Recovery on exempt activity
Special schemes
7. Revenue Powers
Publication
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Inspection and removal of records
Power to arrest
VAT estimates and VAT assessments
Request for security
Recovery of tax
Penalties
Forfeiture and seizure of goods
Time limits
VAT regulations
Code of practice for revenue audits
8. Appeal procedures
Appeal commissioners
Appeal procedure
That which can be appealed
High court
Supreme court
Costs
Specific and general applicability
Case stated
Application of income tax law
RECOMMENDED TEXTS:
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PAPER B.5 DIRECT TAXATION IN ZIMBABWE
The purpose of this course is to provide students with an understanding of the following:-
SYLLABUS:
2. Administration
Filing of returns
Error or mistake
Expression of doubt
Interest and penalties
Returns and surcharge
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Revenue powers
Tax clearance procedure
Appeal procedure
3. Corporate Tax
Gross income
Deemed source concept
Source of income
Income of a capital nature
Allowable deductions
Theory of allowable deductions
Disallowable deductions
Exempt income
Special farming deductions
Double taxation relief
Tax evasion and avoidance
Taxable income
Tax on taxable income
Capital redemption allowance
Corporate tax audit
Penalties and interest
Annual tax returns
Case laws
4. Taxation of Partners
Partnership profits
Joint taxable income
Allowable deductions and disallowable expenditure
Tax credits
Exempt income
Filing of returns
Case laws
RECOMMENDED TEXTS:
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PAPER B.6 TAXATION SCIENCE
The purpose of this paper is to test students on their practical knowledge on the analytical
aspects of taxation. Students are expected to have some good numerical and analytical skills.
SYLLABUS:
RECOMMENDED TEXTS:
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TUITION & TRAINING
In collaboration with the Institute, the following organisations offer lectures for the Institute’s
professional examinations:
1) E-learning
17 Hillside Road
Hillside
Tel: 0714 162064, 0733 765182, 0916 387699,
2) Trust Academy
Trust Academy House
Livingstone Avenue
Harare
Tel: +263 4 790988, 790984
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