| Competence | Objective | Month | Week | Main Topic | Sub Topic | Periods | Teaching Activities | Learning Activities | Learning Aids | Assessment | References | Remarks |
| The student should have ability to: Compute tax calculations | By the end of this sub- topic, the student should be able to: a) explain meaning of tax and taxation | January | Week 3 | 1.0 TAXATION | The concept of Tax | 4 | (i) Students in pair to discuss the meaning of tax and taxation and present (ii) Guide students to explain the difference between tax and taxation (iii) Conclude and summarize (i) Guide students to discuss the importance of tax and present for further discussion | (i) Students in pair to discuss the meaning of tax and taxation and present | (i) TRA fliers (ii) TRA Websites (iii) Reports on tax policy from Ministry of Finance (iv) EFD Receipts Pictures of Some social services: (i) Roads (ii) Hospitals (iii) Schools (iv) Railways (v) Police stations (i) TRA taxes and booklets (ii) www.tra.go.tz (iii)Questions guideline | Is the student able to explain meaning of tax and taxation? | Commerce For Secondary Schools, Students Book Form Four. By T.I.E | Remarks Written here |
| The student should have ability to: Analyse taxation system | By the end of this sub- topic, the student should be able to: a) describe types of tax b) discuss the advantages and disadvantages of direct and indirect tax c) describe the principles of taxation d) discuss the taxation systems | February | Week 1-2 | 1.0 TAXATION | 1.2 Taxation system in Tanzania | 8 | (i)Organize a study tour nearby TRA office or prepare a leading text explaining types of tax in Tanzania (ii) Using questions and answers guide students describe types of tax we have in Tanzania (iii) Guide students in groups discuss meaning of direct and indirect tax and present (iv) Let students describe differences of indirect and direct tax (v) Summarize and conclude the lesson (i) Guide students to discuss the advantages and disadvantages of direct and indirect tax (ii) Guide students' discussion on the extent to which Tanzania society have improved social services through tax (iii) Summarize and conclude (i) Guide students to brainstorm on the principles of taxation (ii) Guide students to describe principles of taxation applied in Tanzania (iii) Summarize and conclude (i) Use a case study to guide students to discuss the taxation systems in Tanzania (ii) Guide students to quickly scan the Tanzania society and identify systems used in paying tax. The analysis should base on: progressive, proportional and regressive (iii) Summarize and conclude the lesson | students to quickly scan the Tanzania society and identify systems used in paying tax. The analysis should base on: progressive, proportional and regressive. students in groups discuss meaning of direct and indirect tax and present (iv) Let students describe differences of indirect and direct tax | (i) TRA fliers (ii) TRA Management reports (iii) Internet (i) Pictures of some social services like Roads, Schools, health centres (ii) Business reports (iii) Newspapers (i) TRA fliers (ii) TRA Management reports (iii) Internet | Is the student able to describe types of tax? Is the student able to discuss advantages and disadvantages of direct and indirect tax? Is the student able to describe principles of taxation? Is the student able to discuss the taxation systems? | Commerce For Secondary Schools, Students Book Form Four. By T.I.E | Remarks Written here |
| The student should have ability to: Compute VAT | By the end of this sub- topic, the student should be able to: a) explain the meaning of Value Added Tax (VAT) b) compute VAT | March | Week 1 | 1.0 TAXATION | Value Added Tax | 4 | (i) Let students brainstorm the meaning of VAT (ii) Guide students to explain the meaning of VAT | (ii) Students in small groups to assess the contribution of VAT to country economy | (i) VAT fliers (ii) TRA Billboard (iii)TRA Posters (iv) www.tra.go.tz (v) Electronic Fiscal Device Receipts (i) Manila card with VAT formula (ii) Sales data (iii) Purchasing data (iv) VAT Act and regulations (v) Transaction receipts | Is the student able to explain the meaning of VAT? | Commerce For Secondary Schools, Students Book Form Four. By T.I.E | Remarks Written here |
| The student should have ability to: Use terms in insurance appropriately | By the end of this sub- topic, the student should be able to: a) explain the meaning of insurance | March | Week 3-4 | INSURANCE | Concept of Insurance | 8 | (i) Let students discuss the meaning of insurance (ii) Select one student conclude the discussion (iii) Lead students to reflect on the lesson | (i) Let students discuss the meaning of insurance (ii) Select one student conclude the discussion (iii) Lead students to reflect on the lesson | (i) Library Search (ii) Insurance company brochures (iii) Insurance Policy (i) Tanzania Insurance policy (ii) Insurance cover note (iii) Insurance stickers (i) Insurance policy (ii) Documents from National Insurance Corporation (NIC) (iii) www.nictanzania.co.tz | Is the student able to explain the meaning of insurance? Is the student able to explain general principles of insurance? | Commerce For Secondary Schools, Students Book Form Four. By T.I.E | Remarks Written here |
| The student should have ability to: Differentiate health and motor insurance | By the end of this sub- topic, the student should be able to: a) explain forms of insurance | April | Week 4 | INSURANCE | Forms of insurance | 2 | (i) Guide students to explain forms of insurance in general (ii) Let students mention most forms used in Tanzania (iii) Summarize and conclude | (i) Guide students to explain forms of insurance in general (ii) Let students mention most forms used in Tanzania (iii) Summarize and conclude | (i) Library research (ii) Internet (iii) Guest speaker (iv) www.nictanzania.co.tz (v) Sample of insurance policy (i) National Health Insurance cards (ii) Vehicle Insurance stickers (iii) Insurance policy (i) Reports from insurance companies or agents (ii) Project guideline (iii) Insurance policy | Is the student able to explain forms of insurance? Is the student able to differentiate health and motor insurance? | Commerce For Secondary Schools, Students Book Form Four. By T.I.E | Remarks Written here |