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Are you a holder of a minimum of 2 A’ levels in commercials or of a relevant Certificate or Diploma or have more than 5 years’ work experience in Accounting/ Taxation? if so, here is a career opportunity!
In a flexible time of 6 months, the Institute of Certified Tax Accountants of Zimbabwe (ICTAZ) in partnership with its training partners Tax Academy (Zimbabwe), offers you an opportunity to attain a Tax Technician Diploma, which will give you the status of a Tax Technician (TechICTA). The Tax Technician Diploma will then allow you to enroll for the Post-Graduate Diploma in Applied Taxation, which will give you the status of a Certified Tax Accountant (CTA) on completion.
The
Tax Technician Diploma (Normal Programme) allows students to progress through the qualification through a flexible and more efficient program normal time, and attain the Tax Technician Diploma in 6 months.
Normal Programme Course Duration
6 months.
Course fees (payable either in full or over the study period - as per the fees structure and due dates below)
NB: For RTGS/ZWL fees please enquire with the Secretariat.
Key Registration Dates
Registration is throughout the year, please take note of the following key due dates;
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)
Registration as a Student
Registration as a student member with the Institute of Certified Tax Accountants of Zimbabwe is a precondition for taking the examination.
The registration is done online
(click here to register) . Completed application form must be accompanied with the requisite registration fees (Once-off payment) and requisite subscription fees (bi-annual payment). Where registration is refused or rejected on any ground, the subscriptions fees will be refunded.
Eligibility
To qualify for registration as a student member at the Foundation level (Tax Technician Diploma), a candidate must have a minimum of 2 A’ levels in commercials or of a relevant Certificate or Diploma or have more than 5 years’ work experience in Accounting/ Taxation.
Refusal of registration
The Institute reserves the right to refuse any application for registration as a student without assigning any reason to the refusal.
Foundation Level
Tax Technician Qualification (TechICTA)
The Institute of Certified Tax Accountants of Zimbabwe provides a comprehensive (2) two Part Tax Technician qualification for those wishing to become Tax Technicians (TechICTA). Designed and delivered in accordance with best practice in professional education, on completion students will have detailed tax knowledge and the requisite professional skills to work as ICTA Tax Technicians.
Normal Programme Course Structure & Assessment
(Please note; all exams are Computer Based Exams - CBE, and remotely supervised)
Part 1:
1.1 Accountancy for Tax Practitioners
1.2 Personal Tax Practice
1.3 Capital Gains Tax Practice
1.4 Qualitative Information Techniques
Part 2:
2.1 Corporate Tax Practice.
2.2 Corporate Law Practice
2.3 Cost and Management Accounting
2.4 Legal Framework
Computer Based Exams (CBEs)
The Exams are one (1) hour/ (60 minutes) exams, and the pass mark is at least 60%. The CBEs will be made up of a mixture from four different question types:
- Multiple choice questions – where you will be required to identify one correct response from choices.
- Multiple response questions – where you will be required to identify several correct responses from choices.
- Drop and drag questions – where you will be required to drag the relevant answer to the correct location (called a “drop zone”) onscreen.
- Select from a list questions – where you will be required to identify the correct response from the options presented in the drop-down box.
Mode of delivery (100% online)
The course is delivered via the Tax Academy
(http://taxacademy.school-network.net) virtual campus, in the form of study modules and online tutorials whilst the final exam is administered by the Institute of Certified Tax Accountants of Zimbabwe (ICTAZ).
What do you get upon completion of the programme?
On successful completion of the
Tax Technician Diploma (Normal Programme) a Tax Technician Diploma, which gives you the status of a Tax Technician (TechICTA). The Tax Technician Diploma will then allow you to enroll for the Post-Graduate Diploma in Applied Taxation, which will give you the status of a Certified Tax Accountant (CTA) on completion.
Careers in Tax
A career in tax offers more than you might think;
Tax affects everything - when you travel, when you eat, when you are paid. Tax is a part of government, business and everyday life. That's why capable tax professionals are always highly sought after. Career options are available with Accountancy firms, Tax firms, In-house finance departments, Revenue Authorities, Self-employment, Taxation Lawyers and in Education and training.
Why wait?
CLICK ENROLL now and start your NORMAL journey to become a Tax Technician (TechICTA).