NATIONAL INSTITUTE OF TRANSPORT

DEPARTMENT OF BUSINESS AND ENTREPRENEURSHIP STUDIES

FIELD ATTACHMENT REPORT IN TANZANIA REVENUE AUTHORITY (TRA)

STUDENT NAME : KISESE, VAILETH H

REGISTRATION NUMBER : NIT/BBA/2019/627

PROGRAMME : BACHELOR DEGREE IN BUSINESS

ADMINISTRATION

YEAR OF STUDY : 2019/2020

ORGANIZATION : TRA

LOCATION : DAR ES SALAAM (TAZARA)

FIELD ATTACHMENT : 14SEPT – 25OCT 2020

MARKER'S SUPERVISOR : MR, EDWARD LONJINO

NAME

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Table of Content

ACKNOWLEDGEMENT……………………………………………………5

LIST OF ABBREVIATION………………………………………………….6

EXCUTIVE SUMMARY……………………………………………………..7

CHAPTER ONE

1.0 Introduction………………………………………………………………10

1.2 Background of the Organization……………………………………….10

Vision…………………………………………………………………………..11

1.2.2 Mission………………………………………………………………….11

1.3 Type of Business Organization…………………………………………12

1.4 Organization Structure…………………………………………………..12

1.5 Activities Performed by the Organization………………………………13

1.6 Level of Technology………………………………………………………16

1.7. Customers…………………………………………………………………16

1.8 Function of TRA……………………………………………………………17

1.9 Strategic Goals and Objectives of TRA…………………………………18

CHAPTER TWO

2.1 Placement in the Organization…………………………………………….20

2.2 Activities/Tasks Performed by the student………………………………20

2.3 Work Environment……………………………………..……………………21

2.4 Skills and Competence acquired………………………….………………21

2.4 Problem Faced and it’s Solution …………………………….……………23

2.5 Expectation and the Result of the attachment…………………...………23

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2.6 New things Learned…………………………………………………………24

2.7 Gaps in Teaching Theory and practices………………..…………………25

2.9 Relevance of Attachment……………………………………………………25

CHAPTER THREE

3.1 Conclusion…………………………………………………………….………26

CHAPTER FOUR

3.2 Recommendation…………………………………………..…………………27

3.2.1 Recommendation to TRA………………………….………………………27

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 CERTIFICATION

I certify that this student in the department of Business and Entrepreneurship Studies Unit with
registration number NIT/BBA/2019/627 agreeably completed the requirement for the field report
for the award of the degree of Business Administration the work in person in this idea is
originated and has not been submitted in part or full for any other degree of this or any other
University.

Student name ……………………………………………………..

Signature……………………………………………………………..

Date………………….………………………………………………………

Supervisors name………………….………………………………………………………

Signature………………….………………………………………………………

Submission date………………….………………………………………………………

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 AKNOWLEDGEMENT

All praises to Almighty God , the Beneficious and Mercifully, Glory be to God.

I will be very greedy person if am not going to acknowledge my Institute of Transport NIT, and
my field work area in TRA for their supporting me in making this fieldwork training
accomplished.

I would like to thank my internal supervisor Mr . Bakari Mlandula For his contribution during
my field work at TRA , his supervision made me to acquire objectives of my field study. I
would like to thank Ms. Jenn Philip (head of department) for her greatest support during my
field work . Also thanks to all workers of TRA for their cooperation during my field work.

Also thanks to external supervisor Mr. Lonjino Edward, lecture from NIT in general for
providing me some basic knowledge and skills that enable me to perform the tasks effectively
during my field study. Finally, I would like to thank all people. (who I have not mentioned in
this field study report) who contributed in one way or another accomplishment of my task , may
God bless them.

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LIST OF ABBREVIATION

VAT - Value Added Tax

TRA - Tanzania Revenue Authority

DRD - Domestic Revenue Department

F – Function

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CHAPTER ONE

1.1 BACKGROUND OF ORGANIZATION

During the 1996/97, the government fiscal policy was set to enhance revenue collection and
improve expenditure management through expenditure control measures aiming at restraining
the fiscal deficit. On the revenue side the measure that were implemented including the
strengthening of tax administration through the establishment of the Tanzania Revenue
Authority(TRA).

TRA was formed in 1995 by act parliament No. 11 as a semi autonomous agency of the
Government under the general supervision of the minister for finance. It was formed in order to
bring the function of the government revenue collection under the umbrella; impart some degree
of autonomy to the function with the expectation of increasing revenue collection improving
voluntary compliance, minimizing collection cost, widening the tax base and controlling evasion
and fraud.

Vision statement

“To increase revenue to GDP ratio to 19.9% by 2018” in response to Government policies of
increasing domestic revenue contribution and revenue yield to sub Saharan average, TRA in the
next five years aims at increasing the revenue yield to 19.9%. This will be achieved through
improving efficiency in tax administration and widening the tax net in telecommunication to
collect more revenue especially from specialized sector of mining , oil and gasses,
telecommunication tourism construction , real estate , financial sector, High Net Worth
Individual (HNWI) and income from the informal sector.

Mission statement

“We make it easy to pay tax and make lives better” TRA believes that it is possible to mobilize
revenue in a simplified and transparent manner and taxpayers shall have easy access to service
that are offered promptly. In return compliance increases shall be realized with more revenue for
up the government to provide adequate and quality social services . This makes the taxpaying

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community appreciate social and economic benefits from the taxes they pay on improving the
living standards.

The generally the vision and mission have been decomposed to five balanced strategic,
goals namely, increase revenue collection in a cost effective way; Modernize TRA operations
such as computers, tablets and other equipments provide high quality and responsive customer
service, promote voluntary tax and enhance staff performance Management system.

1.2 TYPE OF BUSINESS ORGANIZATION

Tanzania Revenue Authority is the government organization as it used to collect the government
revenue from citizen and non citizen inform of tax. Where by that revenue used by government
to do different things for the development of country Example government used revenue to build
different hospitals, schools, roads

1.3

STRUCTURE OF TRA ORGANIZATION

TRA as an organization has its structure which consists of right braches include In charge who
act as a director of everything in the organization, supervisor of motor vehicles and driving
,H.B.O ,and other who used to perform the same activities Kurasini, Keko, Yombo, Tandika and
Transport.

INCHARGE
TAZARA TAX CENTRE

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SUPERVISOR OF H.O.B
MOTORVEHICLE
AND DRIVING
1.4 ACTIVITIES PERFOMED BY THE ORGANIZATION.

inspection of taxpayer compliance:

This work is conducted by identified those who are comply or not comply with tax
administration laws. For those who does not comply with tax laws there was convicted to an
offences as per sec. 82 and 86 of tax Administration Act (T AA)

Visiting and educating Taxpayers on the use of EFD machine:

This task is done by preparing the short seminars to the location of taxpayers in order to give
them the education on how to use the EFD machine when issue the goods or Services.

Visiting Taxpayers and inspecting the owner of Tax Identifications Number (TIN):

This work is done with aim of inspecting the Taxpayers who counter fee TIN and others who
does not comply with tax law, then writing the notes of offences to non -compliance against the
tax law penalty imposition. The examination section of DRD examines the returns which reveals
the actual business performance and then checks for consistence with the provisional assessment.
If the customer earned more than anticipated, would be required to pay the additional tax
increase.

Conversely when the actual earnings fall behind the anticipated income, the additional tax paid
by the customer would reduce the tax of the incoming year of business. After careful
examination the section post and authorizes both provisional and final assessment into
computerized Tax System (ITAX) which automatically provide information on the tax amount in
each installments, penalty amount for late submissions and payable amount for each customer.

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Determine the taxpayer who have been registered for value added Tax (VAT) Registration
Number (VRN)

VRN is the VAT Registration Number used to identify taxpayer as VAT registered trader. This
task is conducted to those taxpayer who have reached the threshold but they have not registered
for Value Added Tax(VAT)

Arrange and kept assessment and other documents of taxpayer in a respective file and
position.

Identifications and position of the taxpayer was done in registry room by looking the colour and
TIN of the file where by green file identify individual taxpayer and red file identify company.
TIN also used to show either taxpayer registered first or last.

Preparing demand notice and reminder letters.

Demand notice are notice which are used to show the outstanding balance of the taxpayer, those
notice send to taxpayer in order to comply them with tax law by paying tax which are not paid.
Remainder letters are letters written by the TRA to their customer (Taxpayers) for the aims of
reminding them to pay amount of tax on duo date , these letter are written before the duo date.

Physical survey to Taxpayers who uses EFD machine:

This where a Tax officer go to different location of taxpayers so asto provide us their information
about their business taken to their business location and inspecting even taxpayer to the
respective process, if he/she use EFD machine in issuing goods or services. This was done
because some of the taxpayers may sell goods or services without issue the receipts to customers.

Registering mails received from taxpayers:

The task undertaken includes registering all mails that were received from customers into
register. Also registering files into register of movement files to be kept in the data section.

Issuing the tax clearance for taxpayer:

This task was done if the taxpayers was clear the amount of tax payment during the particular
period of time.

Issuing of assessment:
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This is all about the Issuing assessment of estimated tax payable for the particular year of
income. The assessment may either be the provisional or final assessment. May also issued to
individual or corporation as well. The assessment may either base individual rate as P. A. Y. E
the system calculate the amount of tax to be paid automatically . And if the taxpayers delayed on
filling the returns the penalty will also automatically calculated.

Capturing of taxpayers information through ITAX system. For searching all information of
taxpayer such as name , nature of the business, TIN as well as location if the business, the
organization use this system. Using ITAX to capture the final returns, final returns are
documents used to show income of tax payer, those returns submitted in each year of the
accounting period by the taxpayers to the Commissioner of income tax as income Tax Act.

Providing TIN certificate to the new tax payer.

Before tax payer gets TIN for different purpose, for example a tax payer may need for business
purposes and other for non -business purposes. Application form for TIN should be well filled
with current and relevant information like full name of tax payer i. e three names, physical
address found on particular region , district , region as well as street where the tax payer form or
where the business conducted, position of the particular taxpayer, passport size or photocopy of
tax payer's ID , passport few of them to mention.

For business n purposes the name. of the business. If exist is needed, brief description on the
services and item sold. Then , direct tax payer further procedures to be followed such as taking
of photo that appear. On TRA database then followed with the printing of certificates.

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1.5 LEVEL OF TECHNOLOGY

The level of technology of organization based on advance technology as it is used to perform

different activities by using advanced tools . Include they use computers to provide slip of
payment to customers ,to apply tin online and make assessment of customers.

There is special telephone in the office which is used to call customers in order to remind them
about payment of tax. Also there is printer machine which is used to print different information
inform of hard copy like tax clearance and slip of customers.

The other mode of communication is internet. The company has the website where every
employee has an outlook email address.

1.6 CUSTOMERS

Tanzania Revenue Authority used to receive customers who are from district of Temeke. This
include the both customers who need services and customer who need advice base on tax. This is
because not all customers know about tax so some decided to go to TRA so that can get
knowledge about it especially those who likely to open and start new business, close business for
different reasons and those who want to direct and control other people business based on
understandable reason like children want to direct the business of their dead parents.

All Tanzania Revenue Authority decided to prepare seminars for their customers where by
education about tax is provided so customers get to know a lot of things about tax through it.
Also TRA workers sometimes used to visit their customers especially to their business
environment to give them knowledge about tax and remind them about it.

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 CHAPTER TWO

2.1 PLACEMENT IN THE ORGANIZATION

In the organization I worked under the Domestic Revenue Department (DRD) at Yombo block
which deal with all taxes activities in the organization, include tax payment, assessment of
customers payment and provision of TIN numbers. But sometimes I used to work reception
where we receive customers , giving them advice and little information and education about tax,
also giving them the requirements needed in order to get what they want .As well as directing
them where to go depend on service needed by customers.

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There was minimal supervision on executing tasks for after being assigned to do task and being
given a brief introduction. I was left to do it on my own. This kind of independence encouraged
me and made me to have a self-trust and confidence in work, only asked for guidance when
necessary.

Also there was a support of team work at TRA organization which entail that works are done in a
cooperative manner to enhance efficiency, effectiveness and on top of that services are rendered
with a maximum speed.

2.2 ACTIVITIES AND DUTIES PERFORMED BY STUDENT

The duties which I have performed during my field work at TRA organization includes

Opening individual, organization and group or partners file

This were special to those who want Tin numbers and those who want to start business, where by
while opening files there are things which are special to consider.. Include letter from frame
owner , letter from local government, two copy of national ID of business owner and frame
owner

Issuing tax clearance

Tax clearance used to act as evidence that someone have paid all debt required as tax.

Calculating withholding tax and Stamp duty and providing it’s slip to customers who paid
for it

This is where by especially used to be done to the customers who are opening file for their first
time. Stump duty are paid once per year

Applying tin

This is because all customers or business owner must have tin number which is used to pay tax at
TRA. So this process is done for free without any payment .

Recording different mails

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This is the process where by different letters are recorded in book so escape the confusion
.Where by some of the customers problem in order to be solved the customers must write letters
Example issue of closing business

Registering Value added tax (VAT)

This is to the customers who own business and their benefit or income which is estimated while
opening file has increased rapidly so they have to be registered in VA

Dispatch

This is where by after the process of opening file end that customer has to be dispatched as
evidence that she or has open the file because at the end of dispatch the customer has to sign .

2.3 WORK ENVIRONMENT

The office space was small a thing which lead hot to be high . But the decoration of the office
was good and attractive. There was cleaners so the environment was clean all the time.

Also the working environment was friendly since all staff members have good reputation and
they were ready to provide their assistance and guidance whenever I cried for it. Due to the
presence of team work makes me feel comfortable and make me have confidence.

During orientation I was fully supervised but as day goes, I had to do many works independently
to the reason I was able to perform many assigned tasks independent.

2.4 PROBLEM FACED DURING FIELD WORK

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There is some of challenges which I have been face during the field work in the TRA
organization. Includes

Network is among of the problem

A thing which lead some activities fails to be done on time. Example applying tin on line need
use of computer and net work

Inadequate facilities

like computers where by this problem leads the customers not to be served on time. so numbers
of computer must be increased so that the customers to be served on time and to speed other
activities which must be performed by using computer.

Also small number of toilets something which lead the workers to be uncomfortable in the office
as sometimes in order to themselves one has to wait someone.

Also chairs are few

This lead some of workers fails to get place to sit and perfome well some of the activities. So
sometimes some of officers used to sit at reception place and not to the blocks because of few
numbers of chairs

A lot of customers do not have enough knowledge about tax

So this leads to the misunderstanding between officers and customers Example there are
customers because of low knowledge about tax used to open business without go to TRA . At the
time got information that he or she have to go TRA it’s too late so this leads them to pay
penalties. So when you tell customers about this they used to panic and blame TRA as well as all
government.

2.5 SOLUTIONS TO THE PROBLEM FACED

Numbers of fens must be increased

as the way to reduce number of mosquitoes in the office. And also this will help because the
office space is too small so some fresh air will be increased by fern

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The government should provide fund to TRA organization

so that numbers of compute and other facilities could be increased by that money so that the
customers to be served on time and to speed other activities which must be performed by using
computer.

The education should be provided to customers by TRA officers

This can be done either by seminars and visiting their customers to their area of business. So this
will reduce a lot of confusion to customers and finally close friendship between TRA and it’s
customers as well as government.

2.6 EXPECTATION AND THE RESULT OF THE ATTACHMENT

What I was expected in my field work is to learn new different things and increase knowledge by
practice what I have learnt in class .This is because in class we learned a lot of things theoretical
but when we come in field work we practice what we have learnt in class practically .

The results of it is that I have learnt a lot of things as I expected also I have got to know new
things which even in the class I have never taught and ever heard like about value added tax
which are used to register those people who their benefit in their business have highly increased
more as it estimated. Also about tax clearance which were used as evidence to customers that
they have paid all amount of tax required at a given time.

2.7 NEW THINGS LEARNED

Within 6 weeks of my practical training, was positioned in the Domestic Revenue Department
which are under the control and supervision of the Manager. The domestic Revenue Department
of TRA located at Temeke Administer all taxes which are under the Income Tax. As an
Assistant Tax Officer I have done a lot of things in the Domestic Revenue Department (DRD)
.The following are the lessons learned during 6 weeks of my field work.

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  Through visiting and educating Taxpayers on the use of EFD machine learned that ,if the
taxpayers may get education on how to use EFD machine during the issue good or
services , may help them to issue the receipts when sells goods or Services to customers
and also the customers may demand the receipts during the purchase goods or services to
sellers or suppliers. Also help the taxpayer to comply with tax law during the sell of
goods or Services.
 Due to activity of preparing demand notice and reminder letters. Under this task learned
how the authority use their power to make those who are liable to pay taxes to pay tax.
Also to know how the Taxpayers are reminded to pay amount of tax on duo date for not
exceeding more time immediately before any enforcement.
 By performing physical survey to Taxpayers who uses EFD machine. The lesson learned
from this task was how to detect those taxpayers who do not comply with tax laws
through when issue the receipts. Also I learned on how to ascertain the total sales of
taxpayer for the year of income through EFD machine. Also I learned that, when taking
physical survey help the organization to collect more revenue during the year of income.
 I learned how the ITAX system can be used to capture all information which is recorded,
also know that those taxpayer who comply with the tax laws by providing out their
returns. Also, I learnt how to use I -Tax system as it was my first time doing this. I know
how to search for tax payer other information, or even searching for TIN if only the name
is known . Learnt also how to issue the assessment, which information are necessary
when prepare assessment for the particular taxpayer, this include TIN of the particular
taxpayer, year of income and annual turnover.

And for individual it is important to know if it is important to know if it is based on individual

rate or not . Practically was learnt the tax can be paid in either with single installments or four
installments. Also how to use excel to record those taxpayer who comply with Income tax laws
by submitting their return

2.8 GAPS IN TEACHING THEORY AND PRACTICAL

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  In practical we get to know a lot of things and knowledge increase highly compared to
theory. As not all thing I practice during my field work practically I have taught in class
because in class we base on theory and not practical. So it is difficult to know a lot of
things. Example during my field work I used to issue tax clearance practically but in class
I did not learn about that it is my first time to hear about it and know how to issue it and
also other new things I got to know is about TIN and how to apply it online
 In practical it is difficult cult to forget because we perform a lot of things practically.
Example about withholding tax when I was learned in class usually it was difficult to
understand. It was like I used to c….lame so as can pass my exams but after practice it
practically during my field work up to know I understand well about it and I cannot
forget about it .

2.9 RELEVANCE OF ATTACHMEN

I have attach my log book which contain all work I had perform at TRA organization under
Domestic Revenue Department as TRA Officer .Base on tax issues like applying TIN online,
issuing tax clearance, and calculating and providing withholding tax slip.

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 CHAPTER THREE

CONCLUSION AND RECOMMENDATION

3.1 CONCLUSION

The aim of the field training is to do the practical training conducted at the Tanzania Revenue
Authority. The report is explained the background, mission, vision as well as functions of the
TRA. TRA as other organizations deals with collection of revenue. At different. Department, this
report deals with. The Domestic Revenue Department at different department, this report deals
with Domestic Revenue Department at different sections. All duties and functions within TRA is
well managed to ensure that the collection of revenue increased each year.

In general, programmed in the NIT is well managed and numerous effort continually made to
improve theoretical knowledge into practice in order to fit the students to their professional work
place.

There are so many numbers of problems encountered during my field work, it became difficult to
use the system of TRA because the knowledge of the class is more theoretical than in the work
place, lack of enough space in the TRA, shortage of resources is another problem to the students
who conduct the field training at TRA ; computer s were not enough for staff as well as students.

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 CHAPTER FOUR

4.1 RECOMMENDATION

NIT should improve the syllabus according to the work place in order to build the students who
have professional skills and competency in the labour market, the students should be positioned
according to. The area of their professional and assigned task and duties that will enhance them
to get more experience and skills during the practical training and enough technological.
Education should be provided to the students in order to make them to be updated and
modernized for those technologies used in the organization.

Also NIT should improve the library facilities such as text books , journals , magazine and other
materials which enhance the students to learn different things through the review from different
material in order to increase the experience and knowledge to students and lectures.

Recommendation to TRA

TRA should employ enough workers so as to improve performance and better working condition
for improving effective and efficient in the work. Training and seminars should be provided to
TRA staff in order to make them to be aware for those changes that exist, u

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