MODULE DESCRIPTION

1. MODULE NAME: DIRECT TAXES

2. MODULE CODE:
3. NTA LEVEL: 7
4. ENABLING LEARNING OUTCOMES AND SUB-ENABLING LEARNING OUTCOMES
ENABLING LEARNING OUTCOMES SUB-ENABLING LEARNING OUTCOMES
(SELOs 3-8)
Formula: Action Verb + Noun + Modifying Phrase
Recommended action verbs: apply, use, utilise, employ

3.2 Apply direct tax laws and practises in
accounting and taxation context
3.2.1 Employ fundamental taxation principles and
concepts in taxation practices
3.2.2 Apply tax laws and practices to determine
employment taxable income and tax liabilities
3.2.3 Apply tax laws and practices to ascertain business
taxable income and tax liabilities
3.2.4 Apply tax laws and practices to determine
investment taxable income and tax liabilities
3.2.5 Apply tax laws and practices to calculate tax for
special industries
3.2.6 Apply international taxation principles to solve
double taxation challenges in business operations

4.1 SUB-ENABLING OUTCOMES, RELATED TASKS, ASSESSMENT CRITERIA, ASSESSMENT

METHODS AND ASSESSMENT INSTRUMENTS
Sub-enabling Related tasks Assessment Assessment Method Assessment
outcomes Criteria Instruments
3.2.1 Employ (a) Explain the principles Taxation  Written test  Question
fundamental (canons) of taxation principles are  Assignment paper
taxation properly  Written  Marking
principles and (b) Explain the concepts applied to examination scheme
concepts in economic efficiency and determine  Demonstrate  Assignment
taxation equality of taxation tax liabilities performance report
 practices (c) Explain concepts  Role playing  Model
underlying Taxation in answers
Tanzania  Checklis
(d) Explain the concepts of t
“incidence and impact” in
taxation context.
(e) Distinguish direct taxes
from indirect taxes

(f) Describe the concept of

presumptive income
taxation and its
applicability in Tanzania
(g) Explain residential status
and its effect in calculating
tax.
3.2.2 Apply tax laws (a) Explain employment and Taxation  Written test  Question
and practices Taxable employment principles are  Assignment paper
to determine income properly  Written  Marking
employment (b) Explain taxable applied to examination scheme
taxable employment income, determine  Demonstrate  Assignment
income and payments and non- employment performance report
tax liabilities taxable payments income  Role playing  Model
(inclusions and answers
exclusions)  Checklis
(c) Explain quantification of t
benefits in kind
(d) Identify taxa employment
income
3.2.3 Apply tax laws (a) Define business, business Taxation  Written test  Question
and practices income principles are  Assignment paper
to ascertain (b) Explain business assets, properly  Written  Marking
business business profits or gains, applied to examination scheme
taxable included and excluded calculate  Demonstrate  Assignment
income and receipts from business business performance report
tax liabilities income income  Role playing  Model
(c) Explain deductions from answers
business income  Checklist
(d) Calculate depreciation
allowances for
depreciable assets
(e) Calculate gains and
losses
(f) Calculate business
Taxable income
3.2.4 Apply tax laws (a) Explain investment and Taxation  Written test  Question
and practices investment asset principles are  Assignment paper
to determine (b) Identify inclusions in the properly  Written  Marking
investment investment income applied to examination scheme
taxable (c) Identify exclusions from determine  Demonstrate  Assignment
income and investment income investment performance report
tax liabilities. (d) Calculate gains from income  Case study  Model
realizations
 (e) Calculate gains and answers
losses from investment  Checklist
3.2.5 Apply tax laws (a) Determine tax for Taxation  Written test  Question
and practices insurance business principles are  Assignment paper
to calculate (b) Determine tax for properly  Written  Marking
tax for special retirement funds applied to examination scheme
industries (c) Determine tax for calculate tax  Demonstrate  Assignment
charitable organizations for special performance report
(d) Determine tax for clubs industries  Case study  Model
and trade associations answers
 Checklist
3.2.6 Apply (a) Explain international International  Written test  Question
international double taxation taxation  Assignment paper
taxation (b) Outline causes of principles are  Written  Marking
principles to international double properly examination scheme
solve double taxation applied to  Demonstrate  Assignment
taxation (c) Describe approaches for solve double performance report
challenges determining residence taxation  Checklist
in business companies problems in
operations (d) Explain double taxation business
elimination methods operations
(e) Explain consideration for
granting international
Sub-enabling Related tasks Assessment Assessment Method Assessment
outcomes Criteria Instruments
double taxation relief
(f) Identify the effects of
double taxation
(g) Explain double taxation
relief agreements and
resolution of disputes in
international double
taxation
 Description of Module

Code:

Name: Direct Tax

Number of Credits:

Sub Enabling outcomes:

3.2.1 Employ fundamental taxation principles and concepts in taxation

practices
3.2.2 Apply tax laws and practices to determine employment taxable
income and tax liabilities
3.2.3 Apply tax laws and practices to ascertain business taxable income
and tax liabilities
3.2.4 Apply tax laws and practices to determine investment taxable
income and tax liabilities
3.2.5 Apply tax laws and practices to calculate tax for special industries
3.2.6 Apply international taxation principles to solve double taxation
challenges in business operations

Pre-requisite Modules: None

Learning Context: Lecture, Group discussions, demonstration and seminars.

Learning Materials: Textbooks, journals, internet, manuals, and handouts

Integrated Method of Assessment:

Continuous Assessment: 40%

Semester Examination: 60%

References:

Required readings

1. NBAA (2O19) Advanced Taxation, 1st Edition, NBAA, Tanzania Printing

services ltd, Dar es Salaam.

2. NBAA (2O14) Public Finance and Taxation II, 1st Edition, Published by NBAA,
Tanzania Printing services ltd, Dar es Salaam.

3. Mahangila and Nchimbi (2019) Taxation in Tanzania, 2st Edition, Published by

step printers East Africa, Tanzania- Dar es salaam.

4. The United Republic of Tanzania; Tax Administration Act of 2015, Government

printer.

Recommended readings

1. Mahangila and Nchimbi (2016); Taxation in Tanzania, 1st Edition, Published by

step printers East Africa, Tanzania- Dar es salaam.

2. NBAA (2O14); Public Finance and Taxation II, 1st Edition, Published by NBAA,
Tanzania Printing services ltd, Dar es Salaam.

3. Rosen. H (2004) Public Finance, 5th edition, McGraw Hill.

4. Mponguliana, B.A (2005) The Theory and Practice of Taxation in Tanzania,

Tanzania printing services Ltd.