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

Taxation Framework (A.3)


Content
  • Pre-Course Material
  • Income Tax Act Chapter 23-06 - Updated (Zimbabwe)
  • Income Tax Transitional Period Provisions Act Chapter 23-07 - Updated (Zimbabwe)
  • Capital Gains Tax Act Chapter 23-01 (Zimbabwe)
  • 2019 Finance Act No. 2 No. 7
  • National Social Security Act [Chapter 17:04]
  • Manpower Planning & Development Act [28:02]
  • Standards Development Fund Act
  • Zimbabwe Tax Summaries
  • 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
  • Assignment 1 5d
  • Citation & Referencing
  • Tax case laws
  • Income Tax Appeal: TL v ZIMRA
  • Background of Taxation Framework
  • Introduction
  • Taxation System
  • Gross income
  • General business regulations
  • Exemptions
  • Allowable and Prohibited Deductions
  • Taxation of Natural Persons
  • Background of Employment & Payroll Taxes
  • Gross income inclusion - Individuals
  • Exemptions Individuals
  • Tax Concessions for Eldely
  • Taxation of International Executives
  • Contract of employment
  • Payroll Taxes & PAYE Explained
  • Heads of Employment/ Payroll Income
  • Tax Returns and Payment of Taxes
  • Form ITF1A - Return by an individual
  • Personal Tax Progress Test
Completion rules
  • All units must be completed
  • Leads to a certification with a duration: Forever