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Institute of Chartered Tax Accountants of Zimbabwe — Professional Excellence in Taxation
11 Morton Jaffray Drive, Eastlea, Harare, Zimbabwe

Stage 2 - Post-Grad Diploma in Applied Taxation [Classroom Based Route]

Chartered Tax Accountants (CTA) Programme

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CTA1001CBR

Stage 2 - Post-Grad Diploma in Applied Taxation [Classroom Based Route]

About this programme

Designed for advanced practitioners and tax leaders, the Post-Graduate Diploma in Applied Taxation is awarded to successful candidates after passing all the modules under Part C and Part D, of the Chartered Tax Accountants programme. This diploma enhances strategic, legal, and advisory competencies. It provides tools for policy application, ethical leadership, and international engagement. Candidates admitted through this route are required to attended classes as scheduled and exams are written on a quarterly basis (March, June, September and December).

Papers / Subjects
CTA3001-C
Introduction to Revenue Law
This course introduces candidates to the legal foundations of taxation and revenue law in Zimbabwe. It focuses on the sources, interpretation and application of revenue laws, including constitutional provisions, tax statutes, administrative law, taxpayer rights, revenue authority powers, dispute procedures and the legal consequences of non-compliance. The course equips candidates with the ability to understand the legal basis of tax obligations, interpret primary revenue legislation, identify taxpayer rights and obligations, evaluate tax assessments and disputes, and support lawful compliance and advisory work in a professional tax environment.
Exam fee: USD 40.00
Study module fee: USD 30.00
CTA3002-C
Law for Tax Practitioners
This course offers in-depth knowledge of legal principles and statutory frameworks relevant to tax practitioners. It focuses on statutory interpretation, administrative law, legal remedies, taxpayer rights, tax dispute procedures, evidence, legal drafting and professional responsibilities within the regulatory environment governing taxation in Zimbabwe. The course is designed to ensure that candidates can interpret legal provisions, understand taxpayer and revenue authority obligations, navigate administrative and judicial tax processes, advise on remedies, draft basic legal-tax documents and apply legal reasoning in compliance, advisory and planning contexts.
Exam fee: USD 40.00
Study module fee: USD 30.00
CTA3003-C
Taxation Framework
This course provides a strategic understanding of the tax system, the economic rationale for taxation, and the administrative, legal and policy frameworks underpinning taxation in Zimbabwe. It examines both the theoretical and practical aspects of how taxation supports fiscal sustainability, equity, accountability and national development. The course prepares candidates to critically analyse tax regimes, understand institutional roles, compare Zimbabwe’s tax framework with international standards and apply professional judgement in tax administration, compliance and advisory work.
Exam fee: USD 40.00
Study module fee: USD 30.00
CTA3004-C
Tax Secretaryship
This course equips candidates with practical knowledge and skills required to perform tax secretaryship roles within corporate entities, professional firms and tax departments. It covers statutory compliance, corporate governance duties, minute writing, filing tax documents, managing tax-related records, maintaining tax registers, coordinating tax submissions and corresponding with tax authorities and other regulatory bodies. The course focuses on the interface between tax obligations and company secretarial functions, including record keeping, board-level tax documentation, regulatory filing, compliance monitoring, tax calendars, board resolutions and professional communication.
Exam fee: USD 40.00
Study module fee: USD 30.00
CTA3005-C
Management of Taxation & Ethics
This course develops the candidate’s competence in managing tax compliance, tax practice operations, taxpayer obligations, client relationships and professional ethical responsibilities. It introduces learners to the organisation and management of tax work, tax compliance systems, tax risk management, engagement planning, taxpayer communication, professional conduct, confidentiality, conflicts of interest, anti-avoidance awareness and the ethical obligations of tax practitioners. The course covers the practical management of tax deadlines, documentation, tax return preparation cycles, client onboarding, quality control, supervision of tax work, communication with tax authorities, handling of taxpayer records, professional independence, objectivity, integrity and the responsible exercise of professional judgement. The course is designed to ensure that candidates can manage tax compliance tasks in a structured manner, identify ethical threats, apply appropriate safeguards, support lawful taxpayer compliance and communicate professionally with clients, employers, supervisors and tax authorities.
Exam fee: USD 40.00
Study module fee: USD 30.00
CTA3006-C
International Taxation
This course develops advanced competence in the taxation of cross-border transactions, international business structures, non-resident taxpayers, foreign income, double taxation relief, tax treaties, withholding taxes, permanent establishment issues and international tax compliance. The course covers the principles of residence and source, jurisdiction to tax, double taxation, treaty interpretation, allocation of taxing rights, taxation of foreign income, taxation of non-residents, withholding tax obligations, permanent establishments, cross-border services, employment income, investment income, business profits, royalties, dividends, interest, exchange of information, anti-avoidance measures, base erosion risks and international tax administration. The course is designed to ensure that candidates can analyse cross-border facts, identify applicable domestic and treaty rules, determine taxing rights, compute tax implications, identify compliance obligations, evaluate double taxation relief and prepare professional advice on international tax matters. The course also develops ethical and professional judgement in dealing with treaty positions, aggressive international tax planning, disclosure, documentation, confidentiality, tax authority engagement and responsible cross-border tax advisory work.
Exam fee: USD 40.00
Study module fee: USD 30.00
CTA4001-C
Applied Taxation
This capstone course integrates and applies core taxation principles to real-world tax practice scenarios. It requires candidates to analyse complex taxpayer situations, solve integrated tax problems, simulate client advisory roles and prepare comprehensive tax reports across various tax heads, including income tax, VAT, PAYE, capital gains tax, withholding tax, customs and excise. The course is designed to ensure that candidates can move beyond isolated tax computations and demonstrate practical readiness for professional tax engagements. It integrates tax compliance, advisory work, tax planning, tax risk management, dispute handling, communication, ethics and professional judgement in line with Zimbabwean tax laws and professional standards.
Exam fee: USD 50.00
Study module fee: USD 30.00
CTA4002-C
Tax Audit and Planning
This course examines tax audit processes, tax audit procedures and planning strategies in corporate and individual taxpayer environments. It focuses on preparing for tax audits, managing compliance, assessing risk areas, handling audit queries and understanding dispute-resolution mechanisms. The course combines technical and applied learning, emphasising ethical conduct, tax governance, audit readiness, documentation, communication with tax authorities and post-audit tax planning strategies.
Exam fee: USD 50.00
Study module fee: USD 30.00
CTA4003-C
Tax Planning
This course develops advanced competence in lawful, ethical and commercially realistic tax planning. It focuses on the use of tax legislation, incentives, deductions, exemptions, reliefs, timing rules, entity structures, transaction design and compliance controls to achieve legitimate tax efficiency while maintaining compliance with Zimbabwean tax law and professional ethical standards. The course covers the distinction between tax planning, tax avoidance and tax evasion; the tax implications of business structures; employment and remuneration planning; VAT planning; capital gains tax planning; corporate tax planning; investment and financing decisions; group and related-party transactions; customs and excise planning; tax incentives; succession and estate-related planning; documentation of tax positions; anti-avoidance risks; and ethical limits of professional advice. The course is designed to ensure that candidates can analyse taxpayer objectives, identify tax planning opportunities, evaluate risks, prepare defensible tax planning recommendations, document tax positions and communicate advice clearly to clients, employers, supervisors and tax authorities.
Exam fee: USD 50.00
Study module fee: USD 30.00
CTA4004-C
Direct Taxation in Zimbabwe
This course provides an in-depth study of direct taxes in Zimbabwe, including income tax, PAYE, corporate tax, capital gains tax and withholding tax. It covers the principles, application, administration and compliance requirements under Zimbabwean legislation. The course enables candidates to perform advanced tax computations, interpret direct tax legislation, prepare returns and advisory reports, identify direct tax risks and support compliance, planning and dispute resolution work.
Exam fee: USD 50.00
Study module fee: USD 30.00
CTA4005-C
Indirect Taxation in Zimbabwe
This course explores the legal, regulatory and practical framework governing indirect taxes in Zimbabwe, particularly Value Added Tax, customs and excise duties and other levies. The course focuses on application, compliance and advisory services, equipping candidates with hands-on experience in computing, preparing and advising on indirect taxes. The course develops competence in VAT registration, VAT returns, input and output tax, customs valuation, tariff classification, excise duties, import and export procedures, indirect tax planning, compliance audits and professional communication with tax authorities.
Exam fee: USD 50.00
Study module fee: USD 30.00
CTA4006-C
Taxation Science
This course develops advanced competence in the scientific, analytical and evidence-based study of taxation. It introduces candidates to the use of research, data analysis, economic reasoning, behavioural insights, modelling techniques and policy evaluation in tax practice. The course covers the principles of tax systems, tax policy design, revenue mobilisation, taxpayer behaviour, compliance modelling, tax gap analysis, incidence of taxation, equity, efficiency, neutrality, administrative feasibility, tax expenditure analysis, tax reform evaluation and evidence-based tax advisory work. The course is designed to ensure that candidates can analyse tax systems scientifically, interpret tax data, evaluate tax policy options, assess taxpayer behaviour, model revenue implications, support compliance improvement strategies and prepare evidence-based tax advice for clients, employers, public institutions and tax authorities. The course also develops professional judgement in the responsible use of data, assumptions, forecasts, models and policy recommendations. It requires candidates to recognise ethical risks associated with unsupported conclusions, biased analysis, misleading statistics, confidentiality breaches and inappropriate use of taxpayer information.
Exam fee: USD 50.00
Study module fee: USD 30.00
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