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Institute of Chartered Tax Accountants of Zimbabwe — Professional Excellence in Taxation

Stage 1 - CTA Tax Technician Diploma [Demanded Exam Route]

Chartered Tax Accountants (CTA) Programme

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CTA1001DERT

Stage 1 - CTA Tax Technician Diploma [Demanded Exam Route]

12 months Download Syllabus

About this programme

The Tax Technician Diploma is the first level of the Chartered Tax Accountants (CTA) programme. It's designed to provide a foundational understanding of tax principles, laws, and practices. Candidates admitted through this route can write their exams at anytime throughout the year and are expected to write an assignment which carries 30% of the final examination and the actual examination contributes 70% of the final mark.

Papers / Subjects

CTA1001-C2

Accountancy for Tax Practitioners

This course provides foundational accounting knowledge tailored for tax professionals. It introduces learners to double-entry bookkeeping, source documents, books of prime entry, ledger accounts, trial balances, accounting adjustments, financial statement preparation, basic financial statement interpretation, and the reconciliation of accounting profit to taxable income. The course is designed to ensure that candidates understand the relationship between accounting records and tax compliance. It equips learners with the ability to prepare and interpret basic accounting information for tax computations, tax returns, tax working papers, compliance reviews and client advisory purposes. The course also introduces candidates to the ethical handling of accounting information, the use of spreadsheets and accounting software in tax practice, and the identification of accounting errors that may affect tax computations.

Exam fee: USD 20.00

Study module fee: USD 30.00

CTA1002-C2

Capital Gains Tax Practice

This course provides learners with foundational and practical knowledge of Capital Gains Tax as applied in Zimbabwe. It covers the legal framework, chargeability, specified assets, acquisition and disposal rules, cost base determination, valuation principles, exemptions, roll-over relief, returns, payment procedures, documentation requirements and dispute-handling considerations. The course is designed to equip candidates with the ability to identify transactions subject to Capital Gains Tax, compute chargeable gains, apply reliefs and exemptions, prepare basic Capital Gains Tax working papers, and advise clients or employers on compliance obligations in a lawful, ethical and professionally responsible manner. The course also introduces candidates to professional judgement in distinguishing taxable and non-taxable transactions, identifying risk areas, communicating tax consequences to clients, and maintaining appropriate records to support Capital Gains Tax positions.

Exam fee: USD 20.00

Study module fee: USD 30.00

CTA1003-C2

Personal Tax Practice

This course provides learners with foundational knowledge and practical competence in personal income tax as applied in Zimbabwe. It covers the taxation of individuals, employment income, business income, investment income, allowable deductions, exemptions, tax credits, PAYE administration, individual tax returns, provisional tax obligations and compliance procedures. The course is designed to equip candidates with the ability to identify taxable income, compute individual tax liabilities, prepare basic personal tax computations, complete individual tax returns, explain PAYE obligations, identify common compliance risks and communicate personal tax issues to taxpayers, employers and tax authorities. The course also introduces candidates to ethical and professional issues in personal tax practice, including confidentiality of taxpayer information, truthful disclosure, professional competence, avoidance of misleading advice and proper handling of taxpayer documentation.

Exam fee: USD 20.00

Study module fee: USD 30.00

CTA1004-C2

Qualitative Information Techniques

This course provides learners with foundational statistical, analytical and information technology skills required in modern tax practice. It introduces candidates to descriptive statistics, sampling, probability, data analysis, regression, hypothesis testing, spreadsheet modelling, database management, digital taxpayer records, e-tax filing systems, data security and ethical use of information. The course is designed to ensure that candidates can collect, organise, analyse and interpret tax-related data for compliance, audit, tax planning, risk identification and advisory purposes. It also develops the candidate’s ability to use spreadsheets, databases and electronic tax systems to prepare basic tax workpapers, analyse taxpayer information, detect anomalies and support professional decisions. The course further introduces candidates to data ethics, confidentiality, integrity, accuracy, digital audit trails and responsible use of taxpayer information in line with professional conduct expectations.

Exam fee: USD 20.00

Study module fee: USD 30.00

CTA1005-C2

Statutory Interpretation

This course equips learners with the principles, methods and practical skills required to interpret statutes and legislative instruments in Zimbabwe, with particular emphasis on tax legislation and regulatory instruments affecting tax practice. The course covers the role of the judiciary, sources of law, the legislative process, intrinsic and extrinsic aids to interpretation, literal, golden, mischief and purposive approaches, constitutional interpretation, interpretation of tax statutes, and the application of case law to practical taxpayer scenarios. The course is designed to ensure that candidates can read and interpret statutory provisions, resolve ambiguity, apply legislation to practical facts, identify relevant interpretive principles, and communicate legal reasoning in a clear and professionally responsible manner.

Exam fee: USD 20.00

Study module fee: USD 30.00

CTA1006-C2

Customs and Excise Tax Practice

This course equips learners with foundational knowledge and practical competence in customs and excise taxation as applied in Zimbabwe. It covers the legal framework governing imports, exports, excisable goods, tariff classification, customs valuation, rules of origin, import and export procedures, bonded warehouses, rebates, exemptions, penalties, customs documentation and interaction with customs authorities. The course is designed to ensure that candidates can classify goods, identify applicable customs and excise obligations, prepare basic customs computations, interpret customs documentation, understand clearance procedures, identify compliance risks and advise clients or employers on lawful customs and excise compliance. The course also introduces candidates to ethical issues in customs practice, including truthful declarations, valuation integrity, avoidance of misclassification, conflict of interest management, confidentiality and professional conduct when dealing with importers, exporters, clearing agents and tax authorities.

Exam fee: USD 20.00

Study module fee: USD 30.00

CTA2001-C2

Corporate Secretaryship

This course develops the candidate’s understanding of corporate administration, company secretarial practice, governance documentation and statutory compliance in a Zimbabwean business environment. It introduces learners to the legal and practical responsibilities of company officers, directors, shareholders, company secretaries, tax practitioners and compliance professionals in maintaining corporate records and ensuring lawful corporate conduct. The course covers company formation, corporate personality, company registers, board and shareholder meetings, resolutions, directors’ duties, governance structures, statutory filing obligations, record keeping, beneficial ownership, corporate compliance, corporate transactions and the interface between corporate governance and tax compliance. The course is designed to ensure that candidates can interpret corporate records, prepare basic company secretarial documents, identify governance and filing obligations, recognise risks arising from defective corporate documentation, and support tax compliance through proper corporate record management.

Exam fee: USD 30.00

Study module fee: USD 30.00

CTA2002-C2

Corporate Tax Practice

This course provides candidates with practical knowledge of corporate taxation in Zimbabwe. It covers the taxation of companies, gross income, allowable deductions, capital allowances, assessed losses, tax credits, withholding taxes, corporate tax filing obligations, payment procedures, penalty exposure and corporate tax advisory issues. The course is designed to equip candidates with the ability to compute corporate income tax, identify company tax obligations, prepare supporting tax schedules, advise on basic corporate compliance matters and recognise tax risks arising from company transactions.

Exam fee: USD 30.00

Study module fee: USD 30.00

CTA2003-C2

Cost and Management Accounting

This course introduces candidates to cost and management accounting techniques relevant to tax practice and business decision-making. It covers cost classification, cost behaviour, budgeting, variance analysis, absorption costing, marginal costing, standard costing, cost-volume-profit analysis and the use of management accounting information in tax planning and advisory services.

Exam fee: USD 30.00

Study module fee: USD 30.00

CTA2004-C2

Legal Framework

This course introduces candidates to the legal system and constitutional framework within which taxation operates. It covers sources of law, legislative processes, judicial interpretation, taxpayer rights and obligations, legal authority of revenue institutions, tax-related remedies and basic application of legal principles to tax practice.

Exam fee: USD 30.00

Study module fee: USD 30.00

CTA2005-C2

Estate Administration Practice

This course introduces candidates to the legal and practical aspects of estate administration in Zimbabwe. It covers testate and intestate succession, wills, codicils, executors, the Master of the High Court, estate assets and liabilities, estate duty, liquidation and distribution accounts, inheritance-related tax issues and professional communication with beneficiaries and authorities.

Exam fee: USD 30.00

Study module fee: USD 30.00

CTA2006-C2

Value Added Tax Practice

This course introduces candidates to the Value Added Tax system in Zimbabwe. It covers VAT registration, taxable supplies, exempt supplies, zero-rated supplies, input tax, output tax, VAT invoices, VAT returns, VAT payments, refunds, penalties, VAT audits and practical compliance issues.

Exam fee: USD 30.00

Study module fee: USD 30.00

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