ZANZIBAR REVENUE BOARD

Functional Requirements Document

(FRD)

ZANZIBAR TAX MANAGEMENT INFORMATION SYSTEM

(ZTMIS)
Version 1.0

September 20, 2021

 Table of Contents

1. INTRODUCTION .....................................................................................................3
2. PROJECT SCOPE ...................................................................................................4
3. FUNCTIONAL REQUIREMENTS ..............................................................................5
3.1. MANAGE TAXPAYER ........................................................................................5
3.1.1. Taxpayer Registration ................................................................................5
3.1.2. Registration of Tax Consultant /Preparer ...................................................7
3.1.3. Registration of Withholding Agent ..............................................................8
3.1.4. Taxpayer Temporary Closure of Business ...................................................9
3.1.5. Change Tax Type by ZRB .........................................................................10
3.1.6. Change Taxpayer Profile ...........................................................................10
3.1.7. Taxpayer De-registration ..........................................................................12
3.2. MANAGE TAX RETURNS ................................................................................12
3.2.1. File Tax Return ........................................................................................ 12
3.2.2. Tax Return Verification ............................................................................14
3.2.3. Tax Return Adjustment ............................................................................15
3.2.4. Refund Tax Claim .................................................................................... 16
3.2.5. Withholding Tax Return ...........................................................................17
3.2.6. File Land Lease ........................................................................................ 17
3.2.7. Lease Payment ......................................................................................... 18
3.3. CONDUCT TAX AUDIT ................................................................................... 19
3.4. CONDUCT INVESTIGATION ...........................................................................21
3.5. OBJECT TAX ASSESSMENT (DISPUTES) ....................................................... 21
3.6. MANAGE LEGAL CASES ................................................................................22
3.7. DEBT MANAGEMENT .................................................................................... 23
3.7.1. Debt payment .......................................................................................... 23
3.7.2. Waive Interest and/or Penalty ..................................................................24
3.8. OFFENCE MANAGEMENT ..............................................................................25
3.9. ISSUE TAX CLEARANCE ................................................................................25
3.10. MANAGE MOTOR VEHICLE FEES .............................................................. 26
3.10.1. Register Motor Vehicle .............................................................................26
3.10.2. Change of Motor Vehicle Status ............................................................... 28
3.10.3. Transfer of Motor Vehicle Ownership ....................................................... 29
3.10.4. De-Register Motor Vehicle ........................................................................30
3.10.5. Issue Driver’s License...............................................................................31

2
1. INTRODUCTION

Zanzibar Revenue Board (ZRB) aims to upgrade its Tax Management Information
System by developing and deploying a web-based Zanzibar Tax Management
Information System (ZTMIS).

By deploying the ZTMIS, ZRB aims to facilitate live transactions in revenue

collection and management, which will ultimately help ZRB to have a well
informed and monitored tax and non-tax collection system. The system also aims
to automate business processes, eliminate errors, and simplifying taxpayer’s
account reconciliation. The proposed system will offer self-services to taxpayers
through a web portal enabling them to register and report their tax obligations at
their conveniences.
The proposed system will help the ZRB to attain its vision through improving
efficiency and effectiveness in service provision.

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2. PROJECT SCOPE

The scope of this project will involve the following:

1. Reviewing the existing core business processes of revenue management
collection at the ZRB.
2. Reviewing Zanzibar Integrated Tax Administration System (ZITAS) in order
to understand its functionalities, identifying gaps in order to improve tax
administration system.
3. Propose enhanced business processes, articulating new tax administration
System requirements, targeting to enhanced system automation and
integration to meet current and future ZRB tax administration and
collection goals.
4. Design, develop and implement new tax management system using the
latest technologies to ensure smooth operation of the core revenue
management system and integration with other supporting information
systems.

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 3. FUNCTIONAL REQUIREMENTS

Functional Requirements for the system are all requirements that are considered
to be key driving forces for the business. That is, those functions that are directly
linked to the day- to day business transactions. These are business rules, process
flows and calculations that needs to be automated.

3.1. MANAGE TAXPAYER

3.1.1.Taxpayer Registration

Ref# Description Constraints/Conditions

FR-TPR-01 The system enable applicant to register Registration Details:
according to the categorized applicant type  Applicant name
and provide and an option for him to  ID
provide a proof of identity. (ZANID, NIDA,  Date of birth
BPRA, PASSPORT)  Need for more
information.
FR-TPR-02 The system shall be able to open Registration forms
registration form according to the format:
registration type. Appendix …….

FR-TPR-03 The system shall be able to fetch

applicant’s details from BPRA if the
applicant is a legal person (registered
business entity) or fetch applicant’s details
from NIDA/ZANID if the applicant is a
natural person.
FR-TPR-04 The system shall be able to capture and
verify TIN number provided by the
applicant from the TRA system.
The system shall enable the applicant to
FR-TPR-05 select tax type (VAT, stamp duty, hotel
levy, petroleum levy etc.) he wishes to
register.
The system shall enable the applicant to
select Business activity (hardware,
FR-TPR-06 pharmacy, additional information is need)
in accordance to ISIC IV standard.

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 The system shall enable the applicant to
FR-TPR-07 upload the attachment based on the
registration type and submit them.
The system shall send notification to the
FR-TPR-08 applicant through SMS, email, and
displaying it to the dashboard.
The system shall display the application
FR-TPR-09 on the Registration officer’s dashboard
and allow him/her to review them.
The system shall enable the Registration Constraints;
The submitted form
officer to provide feedback/notification to
FR-TPR-10 should be active.
the applicant indicating areas which needs
corrections if the application is incorrect.
The system shall enable the Registration
office to forward the application to the
FR-TPR-11
Registration Manager if the application is
correct.
The system shall enable the Registration
Manager to verify and forward the
FR-TPR-12
application to Director of TRAI for
approval.
The system shall enable the Director of Registration control
number shall contain the
TRAI to approve the submitted application
following:
and automatically generate a control Format of the
registration number
number.
will be :
FR-TPR-13  First two digits will
define registration
year
 Second two digits will
define locality
(district)
 Last four digits will
define a serial number

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 (provided sequential
annually)
The system shall be able to send Constraints;
The notification shall
notification to the registered taxpayer
specify the one-month (30
through SMS and email to inform the days) time limit for the
FR-TPR-14 late visiting to office.
registration completed and required to
visit the office for the capturing of finger
print.
The system shall enable capturing finger Constraints;
The QR code should
print of the registered tax payer and
FR-TPR-15 accumulate Z-number,
generate a unique QR code for a certificate business name, tax type
of registration.
The system shall be able to print the
certificate of the registered taxpayer with
the following:
FR-TPR-16
1. Commissioner signature
2. Office Stamp
3. QR-Code

3.1.2. Registration of Tax Consultant /Preparer

Ref# Description Constraints/Conditions

FR-TCPR-01 The system enable applicant to register by The system automatically
fetching applicant’s details from the fetches the taxpayer
system. registration number.
When the applicant is
logged in.
Constraints:
The system should offer
the option to the
applicant to choose
between Consultant or
Preparer.
FR-TCPR-02 The system shall enable the applicant to
upload the attachment and submit them.

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FR-TCPR-03 The system shall send notification to the
applicant through SMS, email, and
displaying it to the dashboard of the
status of the application.
FR-TCPR-04 The system shall display the application
on the Legal Service Manager’s dashboard
and allow him/her to review them.
The system shall enable the Legal Service Constraints;
Manager’s to provide feedback/notification The submitted form
FR-TCPR-05 to the applicant indicating areas which should be active.
needs corrections if the application is
incorrect.
The system shall enable the Legal Service
FR-TCPR-06 Manager to forward the application to the
Registration Manager for approval.
The system shall enable the Registration
FR-TCPR-07 Manager to approve the submitted
application and automatically generate a
control number.
The system shall be able to send Constraints:
FR-TCPR-08 notification to the registered tax Certificate of Registration
consultant/preparer through SMS and should be attached.
email to inform the registration completed.
The system shall be able to generate a
printable certificate of the registered
FR-TCPR-09 consultant/preparer with the following:
1. Commissioner signature
2. Office Stamp
3. QR-Code

3.1.3. Registration of Withholding Agent

Ref# Description Constraints/Conditions

FR-WAR-01 The system shall enable registration officer Basic Information:
to register a institution by entering basic  Name of the entity
information.  Email address

FR-WAR-02 The system shall send notification to the

withholding agent through email informing
them to complete registration.
FR-WAR-03 The system shall enable officer of the Basic Information:
withholding agent to login and enter  TIN.
institutional details to complete  Contact Person.
registration through the5 portal.  Address.

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FR-WAR-04 The system shall display the application
on the Registration Manager’s dashboard
and allow him/her to review and approve
them.
The system shall be able to send Constraints:
FR-WAR-05 notification to the withholding agent Certificate of Registration
through email to inform the registration should be attached.
completed.
The system shall be able to generate a
printable certificate of the registered
FR-WAR-06 withholding agent with the following:
1. Commissioner signature
2. Office Stamp
3. QR-Code

3.1.4. Taxpayer Temporary Closure of Business

Ref# Description Constraints/Conditions

FR-TCB-01 The system shall enable the taxpayer to
file temporary closure of business by
providing the effective date and reasons of
closure.

FR-TCB-02 The system shall display the application

on the Collection officer’s dashboard and
allow him/her to review the application.
FR-TCB-03 The system shall enable the Collection
Officer to forward the application to the
Collection Manager with his/her
recommendation for approval.
FR-TCB-04 The system shall enable the Collection
Manager to access the application through
the dashboard and approve the
application for temporary closure.
The system shall be able to send Message on Approval:
FR-TCB-05 notification, to the taxpayer on the “The obligation to submit
decision made. Nil Return for whole
period of closure”.
The system shall enable the taxpayer who
is on temporary closure to notify the
FR-TCB-06 authority on its intention to reopen the
business providing the effective date of
reopening.

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 The system shall be able to change the
FR-TCB-07 status of the taxpayer on temporary
closure to full tax payment mandate.
The system shall be able to send Message on Approval:
FR-TCB-08 notification, to the taxpayer on the status “The obligation to submit
of reopening of the business. normal tax return”.

3.1.5. Change Tax Type by ZRB

Ref# Description Constraints/Conditions

FR-CTT-01 On monthly basis, the system shall be Condition:
able to generate tax trend of the taxpayer’s Threshold shall be from
returns based on turnover (total annual 50 million and above (all
sales) threshold and send notification to structures of tax type
Manager of Registration for checking the Constraints;
validity and change tax type then approve Manager can view full
if meets condition and automatically information.
change the type Notification:
Should be sent to
Director of TRAI (read
only)
The system shall be able to send message ZRB certificate template
FR-CTT-02 with attachment of new certificate of
registration in a PDF format

3.1.6. Change Taxpayer Profile

Ref# Description Constraints/Conditions

FR-CTP-01 The system shall able taxpayer to select The form will be attached
category, based on the selected category the at appendix.
system should display the respected form.
Categories to select:
 Ownership
 Location
 Tax-type
 Taxpayer mobile
number
 Change agent details
 Business name
Business activity.

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FR-CTP-02 The system shall enable taxpayer to fill-in
respected form and submit
FR-CTP-03 If taxpayer select ownership The ownership change
(partnership, company)
The system shall enable the taxpayer to fill-in The form should be
registration number from BPRA and system designed and attached at
should fetch information from BPRA system the appendixes

The location change

If taxpayer select location (add, move)
Be enable the taxpayer to fill the location for
changes Constraints: the mobile
number should limit the
If taxpayer select mobile number valid digit
Be enable the taxpayer to fill-in new mobile
number
The system should follow
the whole process for
If taxpayer select tax type tax-type change
Be enable the taxpayer to change tax-type
Representation changes
(add/remove.)
Constraints;
If taxpayer select Representative changes If changes impact the
Be enable the taxpayer to change paid of tax-type, the
representative and the system should fetch system should allow the
the registered tax agent from the system and registration officer for
uploading supporting documents for
the changes to
consultant agreements
Registration Manager
If taxpayer select business activity
Be enable the taxpayer to change the
business activity and the system should fetch
to ISIIC code sector from the selected
business activity

If taxpayer select business name

Be enable the taxpayer to fill-in registration
number from BPRA and system should fetch
new business name from BPRA system

FR-CTP-04 The system shall enable Registration Officer Constraints;

to receive and check the correctness of the If changes do not impact
request the paid tax-type (mobile
If the changes of the request are correct will number), move location.
forward to Manager for approval else should

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 move back to taxpayer and receive the
notification
FR-CTP- The system shall enable Manager to approve
and send the notification to the taxpayer and
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Registration officer and the.

3.1.7. Taxpayer De-registration

Ref# Description Constraints/Conditions

FR-TD-01 The system shall enable taxpayer to fill inconstraint
de-registration form online and submit. De-registration form
Appendix …..:
constraint
notification will be sent to
taxpayer “request send
successful and wait for
approval.”
FR-TD-02 After submission, the system shall enable Note:
Audit manager to audit the de-registered If there is liability, the
request and then forward to TRAI Director. system should move
If no liability the system should automatically the
automatically de-register the taxpayer taxpayer to Debt
management.
Constraints:
Internal system will check
the liability.
Disclaimer:
The accountability for
liability will be carried by
Commissioner
FR-TD-03 The system shall be able to send message ZRB certificate template
with attachment of new certificate of de- shall be identified
registration in a PDF format.

3.2. MANAGE TAX RETURNS

3.2.1. File Tax Return

Ref# Description Constraints/Conditions

FR-FTR-01 System shall enable taxpayer to file the Designing:
tax-returns base on tax-type and enable to

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upload/fill-in sales and other supporting  Tax-type template
information online through a portal. form should be
design.
 Sales form for
uploading will be
design and enable the
tax to fill-in online,
the calculation of
total sales to be done
automatically.
 Can uploading the
sales doc (extension
xlx, exe, etc)
Supporting information:
will be defined eg.
Number of bed-nights

 All tax-type (except

petroleum)

 Restrict (could not

allow) filling before 1st
of the month.

Exception for
petroleum:
 Notification of
intension for
importation should
be within 72 hours
For the current policy
 Due date of
submission should be
on or before the date
of importation
 Payment should be
within 7 days after
the date of
importation.
Proposed policy
 Due date of
submission and
payment should be
within 7 days after
the date of
importation.

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 All tax type:
Should upload the details
of purchases on 201A

FR-FTR-02 Notification: email, SMS,

If the system shall auto-generate and send dashboard
control number to taxpayer. Condition:
Control number should
Else If the return will result refund, the be valid forever
system shall able to send notification to If the payment done after
the Manager of Compliance. due date the system
should enable to generate
separate control number
automatically that carry
penalty plus interest
formula
If late submission
subjected to 10% of the
amount payable or
100,000 which ever
greater
If late payment 20% of
the amount payable plus
10% penalty of the late
submission the system
should be generated
Lumpsums: handle
ending of the year.
Display links based on
tax-type
FR-FTR-03 When receive confirmation from payment Notification: SMS, email
provider, the system should generate and portal.
receipt and send taxpayer a notification.

3.2.2. Tax Return Verification

Ref# Description Constraints/Conditions

FR-TRV-01 One day after due date, the system shall Constraints:
generate list of taxpayers based on risk Should identify the risk
indicators and send Notification to indicator regarding
Compliance Manager for further review formula 25%
Variable: due date 20th
day of the following

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 month of the accounting
period (TAPA, section
18(2)). The due date must
be working day.
FR-TRV-02 The system shall enable Compliance Constraints:
Manager to view the generated list of Each task should be
selected tax-payer and assign task to assigned to minimum of
compliance officers. two officers

FR-TRV-03 After assessment, the system shall Template form should be

enable the compliance officer to fill-in the design
assessment form and upload assessment From audit assessment:
report, and forward recommendation to For unpaid remain
Commissioner through Compliance balance should be
Manager. penalized 20% of
the first month and
Upon the commissioner approval the
for other months
system shall send assessment notice to 10% penalty.
taxpayer by email/SMS.
If after 30 days no objection and no
payment, the system shall automatically
create debt to the taxpayer account.

3.2.3. Tax Return Adjustment

Ref# Description Constraints/Conditions

FR-TRA-01 The system shall be able to allow taxpayer Design:
to make adjustment for the filed tax return  The form should be
for the existing accounting period. design for taxpayer
requested for
adjustment for the
month different from
the current month

Conditions:
Upon adjustment submission for return of  The first control
existing accounting period, number should be
and the adjustment result into extra cancelled.
payment, system shall generate control note:
number accordance to such adjustment  accounting period is a
amount. calendar month

15
 if the adjustment will not result payment note:
the system should only update the should refer to Refund
taxpayer records. Tax Claim.
Constraints:
Allow only Three months
If the adjustment will result refund, the back including the
system shall able to send notification to accounting period
the Manager of Compliance.
Note: Notification should
be appeared to dashboard
of the Manager for refund
tax claim

3.2.4. Refund Tax Claim

Ref# Description Constraints/Conditions

FR-RTC-01 The system shall enable Compliance note:
Manager to assign task to compliance The refund come either
officers. from adjustment or VAT
refund

FR-RTC-02 The system shall enable the compliance Design:

officer to input the verification results and The template form for
forward to Manager of Compliance and input verification results
verification. will be design.

FR-RTC-03 The system shall enable Manager of Method of payment:

Compliance and verification forward with  Cash
the recommendation of method of  Off-setting (fully/
payment to Commissioner for approval. Installment)
 Notice of assessment

FR-RTC-04 Upon the refund by any method, the notification should be

system shall be able to notify the taxpayer designed.
and update the taxpayer account.

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 3.2.5. Withholding Tax Return

Ref# Description Constraints/Conditions

FR-WTR-01 The system shall enable a registered
withholding agent (WA) to file withholding
tax through the portal with the reference
to ZRB registration number.

FR-WTR-02 The system shall calculate amount to be Constraints

withheld depending on registration status  For VAT registered,
of the taxpayer of product/service offered, the system shall
generate control number, send notification enable WA to select
to taxpayer and update the account of the VAT or Stamp duty
taxpayer. based on the
product/services

 For Stamp duty

registered, the system
shall directly select
stamp duty as the
tax-type

Notification:
withholding tax certificate
account update:
paid
FR-WTR-03 Upon payment done by the payment Constraints:
provider, the system should update the The table of the taxpayer
WA account and taxpayer ledger account. should have two fields of
status payment
(1. payment done by
WA
(2. payment done
through payment
provider)

3.2.6. File Land Lease

Ref# Description Constraints/Conditions

FR-FLL-01 The system shall enable Ministry of land Contract information
to register the land lease contract /taxpayer (lessee):
information and upload the copy of the  DP number (contract
contract through portal. number)

17
  Amount of lease
 Lessee name
 Start date and end
date of the contract
 Land description
 GPS location
 Due date (payment
date)
FR-FLL-02 The system shall send notification to Notification format:
lessee after the lease registration. “Congratulations, your
block/unit has been
successful registered
…….” And should visit to
office for registration
completion (fingerprint)”
within notification should
compromise with link
that direct to make
registration.

3.2.7. Lease Payment

Ref# Description Constraints/Conditions

FR-LP-03 The system shall enable lessee to request Payment duration:
the control number for lease payment by  1 year
filling in DP number and number of years  2 year
(maximum 3 years).  3 year
FR-LP-03 The system shall be able to generate
control number for payment which shows
amount and number of years requested.
FR-LP-04 The system shall be able to update Payment notification:
payment status of the lease and send Contain should have
notification to the lessee through SMS and payment reference
email. number

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 3.3. CONDUCT TAX AUDIT

Ref# Description Constraints/Conditions

FR-CTA-01 Refers:
The system shall select list of taxpayers to  Risk Indicator will be
be audited based on the defined risk listed later. (Among
indicators (main list) and send notification risk indicator:
to Director of TRAI. repeated verified tax-
payer, turnover,
claim, huge purchase,
Also, the system shall enable Director of 25% randomly).
TRAI to add to main list those taxpayers
recommended by Management decision
(Commissioner) for auditing. Constraints:
 The list should be
generated on
quarterly basis.
 List should be
accessed by only
Director of TRAI
 If the system selects
taxpayer three times
consecutively, then
the taxpayer should
be flagged for
investigation.
FR-CTA-02 On particular quarter, the system shall Taxpayer notification:
enable the Audit Manager to access and  “(retrieve taxpayer
assign the task to Auditors from the name) has been
selected list of tax-payer in that particular selected within this
quarter and send notification to the quarter to be audited,
selected taxpayer. two weeks before
auditing you will be
notified and specified
the exact date…..”

Constraints:
Auditor can access only
assigned the taxpayer.
FR-CTA-03 Two weeks prior audit, the system shall Notification: (as
enable the auditors to send notification to prescribed in regulation)
taxpayer. Constraints:
Taxpayer that received
notification should
change audit status

19
 ‘active’ through
auditor/Auditor Manager
dashboard

FR-CTA-04 The system shall enable the auditors to Audit summary:

file and attach the preliminary report and  Assessment
forward to Audit Manager.  Audit reports (pre-
liminary, final)
The system shall enable Director of TRAI
to review and send preliminary report and
date of exit meeting to taxpayer.

The system shall allow Audit Manager to

upload exit minute and send to taxpayer,
Director of TRAI, Audit Manager and
respective Auditors.

FR-CTA-05 After days specified in the regulation, the

system shall enable auditor to file, to issue
final report (with notice of assessment if
any) and forward to Audit Manager for
review and forward to Director of TRAI.

The system shall enable the Director of

TRAI to forward to Commissioner for
Approval
FR-CTA-06 The system shall able to send notification Notification:
to taxpayer, Investigation Manager and  Either notice of
Director of TRAI of decision made by the assessment and
Commissioner. report if the taxpayer
falls in this section
the system
automatically
forwards the taxpayer
to Dept
 Or only report (if no
dept)
Note:
Investigation Manager
should be read only onto
report.

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 3.4. CONDUCT INVESTIGATION

Ref# Description Constraints/Conditions

FR-CI-01 The system shall enable Director of TRAI to
receive the list of flagged taxpayers (from
audit/verification) and add taxpayer
recommended for investigation from
Management decision (Commissioner) to
Investigation Manager.

FR-CI-02 The system shall enable Investigation

Manager to assign tasks to Investigation
Officers.
FR-CI-03 Upon the initiation of investigation, the The template for ‘notice of
system shall enable investigation Officer to Investigation’ will be
print the ‘notice of Investigation’. designed.

FR-CI-04 The system shall enable Investigation Constraints:

officer to file the full investigation report, The screen should be
uploading and submitting to Investigation in split design (view
Manager and notifies the Director of TRAI. summary and
attached report)

FR-CI-05 The system shall enable the Investigation

Manager to review the report and forward
to Commissioner for Approval.
The system shall either generate letter for
prosecution or issue the notice of
assessment.

3.5. OBJECT TAX ASSESSMENT (DISPUTES)

Ref# Description Constraints/Conditions

FR-OTA-01 The system shall enable taxpayer to file an Objection form:
objection form through the taxpayer portal
(If within thirty (30) days from the notice of Should be Attached from
assessment date) and send notification to the appendix …….
Commissioner.

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FR-OTA-02 The system shall enable Objection Manager
to review the objection grounds and upload
“Objection Report” and forward to the Chief
Assurance.
FR-OTA-03 The system shall enable Chief Assurance to Constraints:
recommend and forward to Commissioner The approval process
for approval. shall be within 30days
from the date of
submission.
FR-OTA-04 Upon approval, the system shall send Constraints:
notification to the taxpayer and CRDM. If and only if the objection
reveal the Debt.
Notification:
Should be designed

3.6. MANAGE LEGAL CASES

Ref# Description Constraints/Conditions

FR-MLC-01 Upon receiving notification from the Note:
investigator, the system shall allow the  The update of on-
Chief legal to view and input a new case going cases can be
status from the dashboard. viewed by Chief legal
and Legal Manager.
Also, the system shall enable the Chief legal  If absence of
and board matters to record the cases Commissioner: the
which are either appealed or intention to system should allow
appeal and assign the tasks to legal Officer. to work with acting
commissioner
System shall enable Legal officer for the Case register:
input and update proceeding of on-going The fields to be registered
cases. will be defined later.

Upon the case closing, the system shall Constraints:

notify to commissioner for court decision. Attribute for status ’close’
The cases status can
either be
 ZRB win the case
 Taxpayer win the case
 Negotiation out of the
court
 Reviewing the case

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 3.7. DEBT MANAGEMENT

3.7.1. Debt payment

Ref# Description Constraints/Conditions

FR-DP-01 The system shall allow the taxpayer to view The source of dept shall
and select from the list of his/her be:
outstanding debt to be paid through the  Assessment from TRAI
portal. department
 Tax return balance
Each debt shall be displayed with its from RPC department
respective description.  Assessment from
Compliance unit
Respective description:
 Principal
 Penalties
 Interest
 previous balance.
FR-DP-02 The system shall allow the taxpayer to fill Payment form shall
in the payment form, specifying the amount include:
he/she intends to pay from the total debt.  assessment number
 Amount
FR-DP-03 The system shall be able to generate Notify through
control number and notifies the taxpayer SMS, email and taxpayer
portal

FR-DP-04 The system shall be able send notification Constraints

to the taxpayer from the payment provider The payment must be
after payment confirmation. within 30 days after
maturity date otherwise
should calculate penalty.
Payment Notification:
Thanks for making
payment of the tax
liability of amount…..
TZS.

FR-DP-05 The system shall be able to offset the

amount paid from the total debt after
receiving confirmation from payment
provider.

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 3.7.2. Waive Interest and/or Penalty

Ref# Description Constraints/Conditions

FR-WIP-01 The system shall enable the taxpayer to Constraints:
file request for debt payment extension,  The installment must
waiver of interest and /or penalty if be within a year.
needed.  Taxpayer could specify
number of
installments to be
paid
FR-WIP-02 The system shall enable the CRDM to The respective
select, review and forward the requests to department:
respective Head of Department for  Chiefs
consultation.  Directors
Note:
 Field for input
(comment)

FR-WIP-03 After decision of the Commissioner, the Update after decision:

system shall automatically update the  Success waivers
status and notify1 the taxpayer. (status percentage).
 Should specify
If the taxpayer fails to pay any of the number of
month within his/her schedule of the installments.
Note:
installment,
The system should refer
the system shall calculate penalty and
to debt payment
interest. Penalty calculation:
if the taxpayer’s account reaches Zero 20% of the remaining
balance, the system be able to issue amount
acknowledgment notice to the taxpayer. Interest calculation:
10% of the remaining
amount
Notification1
‘…. your request has been
success of the ..%....’
Acknowledge notice
……congratulation you
have finish your…
FR-WIP-04 Thirty (30) days after the assessment the The demand notice
system shall remind the taxpayer for the Should be provided three
liability to be paid within days (14 days). (3) times after every 7
days.

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 If taxpayer didn’t comply after 14 days the
system shall provide demand notice to
taxpayer to make payment within 7 days.

3.8. OFFENCE MANAGEMENT

Ref# Description Constraints/Conditions

FR-OM-01 The system shall allow for compliance Constraints:
officer to register offence and issue notice of  The App shall define
offence to the ZRB registered or non- list of offence and
registered Taxpayers through App. respected Act (TAPA).
 The notice of offence
If registered taxpayer the system shall allow shall have a unique
to fetch information by using ZRB number of
registration number. identifications.

If non-registered taxpayer the system shall NOTE:

allow the registration by using the following Offence for non-taxpayer
criteria: shall be handled
 Business license separate.
 Business owner
 Personal ID number (NIDA)
 Nature of business
 Mobile number
FR-OM-02 The App shall generate a bill and provide Notice of offence to be
an option to Compliance officer to generate defined with the amount.
control number to be paid based on the
specific notice of offence to registered or
non-registered offender.
FR-OM-03 The App shall update the taxpayer’s ledger
account and issue notification to taxpayer
through SMS and email.

3.9. ISSUE TAX CLEARANCE

Ref# Description Constraints/Conditions

FR-ITC-01 The system shall enable taxpayer to files an
application for tax clearance through
Portal.

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FR-ITC-02 The system auto checks for any
outstanding liability and creates a tax
statement report.
FR-ITC-03 The system generates tax clearance
certificate printable by the taxpayer if
there is no any outstanding liability.
FR-ITC-04 If there is outstanding liability the system Notification:
shall notify the taxpayer to clear the Notification should be
outstanding liability through portal. designed

3.10. MANAGE MOTOR VEHICLE FEES

3.10.1. Register Motor Vehicle

Ref# Description Constraints/Conditions

FR-RMV-01 The system shall enable Motor vehicle MVR registration form
registration for agent, government, shows:
military, diplomat and cooperate 1. Owner’s information:
institution to file an application for motor Name of owner
vehicle registration through portal. Owner’s ID number,
owner’s mobile number,
address, additional fields
needed
2. Vehicle’s information:
manufacture, year, body
type, engine number,
chassis number, uses,
plate size, additional
fields needed
3. agent information:
Agent’s number
Agent’s mobile number

Constraints:
The plate size shall be
defined in the system
(…..)
FR-RMV-02 The system shall validate the custom
declaration number against TRA system.

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FR-RMV-03 The system shall enable agent to registration type:
categorize the registration type in:  Private
 Private >Personalize “eg.
 Commercial KIPA”
 Cooperate >Special number “eg.
 Diplomatic Z999AA”
 Government >Normal number “eg.
Z153JK”
 Commercial
 Cooperate
 Diplomatic
 Government
FR-RMV-04 The system shall be able to fetch owner’s
information by using type of ID and its
number (NIDA, PASSPORT, ZANID)
FR-RMV-05 The system shall enable Revenue officer to
review form and attachments.
FR-RMV-06 The system shall generate control number
and send notification to the applicant
through owner’s SMS and email.
FR-RMV-07 The system shall be able to generate Plate plate number format:
Number (PN) after the payment and send Based on Motor vehicle
notification to the applicant for plate and registration type.
registration certificate collection. Notification format:
The generation of PN shall consider the Please collect your
following registration type and it’s uses: registration certificate to
 Private ZRB head office and plate
 Commercial number to PN contractor).
 Cooperate
 Diplomatic registration type and
 Government it’s use:
 Private
Plate color: black and
white
 Private motor cycle
Plate color: black and
white
 Commercial
TAXI: White and Red
Private Hire: Yellow
and Red
Public transport:
Red and white
Staff bus: Red and
black

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 School bus: Red and
black
Goods vehicle:
yellow and black
 Cooperate
Plate color: black and
white
 Diplomatic
Plate color: defined by
the diplomat it self
 Government
Plate color: black and
white
FR-RMV-08 The system shall be able to specify the registration type:
following Plate Number format based on  Cooperate
the following registration type: Station wagon, saloon:
 Cooperate SLS000A
 Government Pickups: SLS000B
Motor cycle: SLS000C
Need to additional
 Government
Station wagon, saloon:
SMZ000A
Pickups: SMZ000B
Motor cycle: SMZ000C
Need to additional
FR-RMV-09 The system shall enable “plate number
agent” to view plate number and print
through the portal.
The system shall update the plate number
status (printed and collected)
FR-RMV-10 The system shall enable Revenue officer to
print the motor vehicle registration
certificate through the system.

3.10.2. Change of Motor Vehicle Status

Ref# Description Constraints/Conditions

FR-CMVS-01 The system shall enable agent to change Remarks:
Motor vehicle status of usage by selecting Recommendation for
the registration type and submit the form vehicle registration and
through portal. change status to be done
by the applicant.
Change status form:

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 Should be designed
FR-CMVS-02 The system shall enable MVR Manager to Control number
approve the change of motor vehicle status notification:
and send notification to the applicant “you have successful
through SMS. changed the status of
your vehicle from …. to
…… please use M677888
with amount 300000 for
payment”

FR-CMVS-03 The system shall calculate the plate registration type and
number fees and generating control uses:
number. The generated control number  Tax to private hire
shall capture the fee as described. and VS
Additional should be
added
System should register
the current fees

FR-CMVS-04 The system shall enable Plate Number

agent to view and update the plate
number status (printed and collected)
through the portal.

3.10.3. Transfer of Motor Vehicle Ownership

Ref# Description Constraints/Conditions

FR-TMVO-01 The system shall enable agent to file the Ownership form should be
transfer form of Motor vehicle ownership design:
and attach required documents. through the Vehicle information:
portal. Will defined
New owner information:
Will defined
Current owner’s
information:
Will be defined
Attachments:
 Contract of sales
 Buyer and seller ID
 Certificate of
registration
 Affidavit (in some cases)
FR-TMVO-02 Upon the submission, the system shall Form application
generate form application number and number format:
Need clarification

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 notification to the applicant through Notification:
SMS/email. You have successful submit
the application, Please visit
to ZRB office at Mazizini to
complete your transfer.
FR-TMVO-03 The system shall enable MVR manager to Verification method:
verify the application and transfer the MVR Manager ticks the
ownership (from current owner to new check box based on the
owner). submitted attachments.

FR-TMVO-04 The system shall pick the defined price Variables:

and generate a control number. Registration type and
The system shall send the control number use:
to the new owner through SMS and email. Motor vehicle fees:
Motor cycle fees:
FR-TMVO-05 The system shall be able to update the
payment status and automatically print
new certificate of registration.
FR-TMVO-06 The system shall be able to update the
status of certificate collection

3.10.4. De-Register Motor Vehicle

Ref# Description Constraints/Conditions

FR-DMV-01 The system shall enable the agent to file the Required documents:
de-registration form and attach required  TRA permit
documents.  Certificate of
registration
 Applicant ID
De-registration form:
Shall be defined in
appendix …..
FR-DMV-02 The system shall enable motor vehicle
Manager to verify and approve the
application.
FR-DMV-03 Upon application approval the system
shall generate the control number and
send notification to the applicant through
SMS and email.
FR-DMV-04 Upon payment done, the system shall
update the payment status and enable the

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 motor vehicle Manager to print the de-
registration certificate.

3.10.5. Issue Driver’s License

Ref# Description Constraints/Conditions

FR-IDL-01 The system shall enable the applicant to Basic information:
fill in information from the driving license  Confirmation number
application form and provide application  Class
number through the website.  Name
 ID
 Additional will be
defined
FR-IDL-02 The system shall enable Transport officer Driver’s information:
to verify the posted certificate of  Full name
competence information against the  Class
physical document.  Driving class
Additional is need
FR-IDL-03 The system shall categorize license status
as per fees defined
 New
 Renew
 Add class
 Lost card
FR-IDL-04 The system shall enable the transport Validity period:
officer to select the license validity period.  2 years Fees:35,000
 3 years Fees: 45,000
5 years Fees: 60,000 TZS
FR-IDL-05 The system shall enable the transport
officer to take picture of the applicant in a
passport size format.

FR-IDL-06 The system shall generate control number Notification:

based on the validity period selected and “You have paid amount
driver license status. …… for …. years, please
Upon payment done, the system shall visit ZRB office to collect
update the payment status, send your card”
notification to applicant through Condition:
SMS/email.

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 Send reminder one
month before the
expired date.
 Status change
‘expired’ when reach
expired date.
 Account status
‘locked’ if exceed 2
years of expiration
Penalize according the
defined conditions

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