Institute of Certified Tax Accountants (ICTA) → Post-Graduate Diploma in Applied Taxation (Normal/ Accelerated Programme) → Part A

Introduction to Revenue Law (A.1)


Description
"But in this world nothing can be said to be certain, except death & taxes". So said Benjamin Franklin in 1789. The Revenue Law course is designed to introduce the student to the world's first certainty or, more accurately, to the general principles of Zimbabwean taxation, without hastening the advent of the second certainty!

The course is designed to introduce students to the Zimbabwean tax law and practice. Students are expected to be well acquainted with the THEORETICAL aspects of the Revenue Authority Act [Chapter 23:11],
Income Tax Act [Chapter 23:06], Value Added Tax Act [Chapter 23:12], Capital Gains Tax Act [Chapter 23:01], Customs and Excise Act [Chapter 23:02], Estate Duty Act [Chapter 23:03], Finance Act and various case law decisions.

Course Learning Outcomes

On successful completion of this course, students will be able to:

1. Employ a broad understanding of tax law
2. Conduct tax law research by using research skills to interrogate primary and secondary legal materials, and analyze and synthesize complex legal information.
3. Apply principles of tax law to complex legal problems, and critique the tax law from theoretical and practical perspectives individually and in collaboration with others.
4. Structure and sustain concise and cohesive arguments with respect to selected issues in tax law in written and spoken formats.
5. Work in teams and interact with peers in an ethical, professional and safe manner.
Content
  • Pre-Course Material
  • Income Tax Act Chapter 23-06 - Updated (Zimbabwe) (clone)
  • Income Tax Transitional Period Provisions Act Chapter 23-07 - Updated (Zimbabwe) (clone)
  • Value Added Tax Act Chapter 23 -12 (Updated - Zimbabwe) (clone)
  • Customs and Excise Act Chapter 23-02 - Updated (Zimbabwe) (clone)
  • Capital Gains Tax Act Chapter 23-01 (Zimbabwe) (clone)
  • Estate Duty Act Chapter 23-03 - Updated (Zimbabwe) (clone)
  • 2019 Finance Act No. 2 No. 7 (clone) (clone)
  • Course Rules & Regulations
  • Welcome Note to the Post-Graduate Diploma in Applied Taxation
  • Harvard Referencing Style
  • Version 1: Harvard Referencing Techniques
  • Version 2: Harvard Referencing Techniques
  • Version 3: Harvard Referencing Techniques Quick Guide
  • Course Material
  • Meaning and Characteristics of Taxation
  • Introduction to Taxation
  • Assignment 1
  • Taxation Background
  • Why Governments Levy Taxes
  • Tax Policy Formulation
  • Tax Collection System
  • Rights of Taxpayer
  • An Introduction to Revenue Law
  • History of Zimbabwe Taxation System
  • History of Global Taxation
  • Historical Tax Terms
  • Introduction to Revenue Law in Zimbabwe
  • Corporate Income Tax
  • Computation of Taxable Income
  • Cross-Border Payments
  • Payroll Taxes
  • National Social Security Authority (NSSA) Contributions
  • Indirect taxes
  • Tax Credits and Incentives
  • Tax Administration
  • CASE LAW
  • Introduction to Tax Case Laws
  • Income Tax Case Law
Completion rules
  • All units must be completed
  • Leads to a certification with a duration: Forever