Course Modules

In the first year of the establishment of the institute basic courses in tax, customs and general management will be delivered. These courses will be short term and based on modular structure. In the following years intermediate or advanced modules in the same field will be developed as follow up on the preliminary courses and delivered.

Progress to the next module will depend on satisfactory performance in the examinations for the preceding module.

1. Tax Basic Course

This is designed as an introductory course to staff of domestic tax department to provide them with the required basic skills to start work of the department. This course is intended to start after the traditional RRA induction course provided to all new staff. It can also be provided as a refresher course for old staff where it is deemed necessary.

Scope of Training

The general scope of the tax basic course shall minimally comprise of the following:

- Income Tax law and other related laws

- Management of the Registry

- Returns management

- Computation of tax liability for business organisations

- Determination of assessable income for employees through PAYE tax system

- Carrying out withholding tax

- Basic VAT enforcement and Collection

- Motor vehicle registration

Duration of program

The training program is 6 months sandwiched course of classroom study and work sessions. In between classroom sessions there will be field work placement sessions.

2. Customs Course Program

The program is designed to produce a fully trained proper customs officer. The course is also designed on the modular structure comprising of classroom study and field attachment.

Duration of course program

Each course module involves 60 lessons each 2 hours. There are three modules in customs course program namely customs basic module, intermediate customs module and advanced customs module.

Customs Basic module

The primary objective of this module is to provide new customs staff with the basics of the Customs Regulations and procedures as well as duties of a customs officer. This course also starts after RRA induction course provided to all new staff.

Scope of Training

The general scope of the customs basic course comprises of the following:

Structure and functions of the customs and excise department Customs regulations and procedures Tariff and classification Prohibitions and restrictions Report in wards Boarding of sea vessels and air craft Entry of imports Examination of imports Baggage examination Valuation Duty relief Claims for rebates, refunds remissions and draw back Practical attachment – 4 weeks

3. Management Development program

This course is designed to provide all staff in different categories with management skills that will help them manage themselves, manage others, have better organizational ability and develop leadership skills. Scope of program

The management development program comprises of the following modules:

Personal skills 1 module Supervisory skills 1 and 2 module Intermediate module and, Advanced management module Duration of modules

Each module will run for 5 days. Participants will be required to under take a management module after completing the preceding module.

RWANDA REVENUE AUTHORITY - TRAINING INSTITUTE
P.o Box:218 Huye
Tel:+250-252595508
Ext.lines:5591/5726/5722
E-mail: lillian.rugambwa@rra.gov.rw
Southern Province - HUYE
RWANDA.