CERTIFICATION

I the undersigned certificate that I have read and here by commended for acceptance by
the Mzumbe university Mbeya campus college board of internal examiner a field
attachment report done at Tanzania Revenue Authority in Dodoma region (TRA), by
Beatrigis Stephen Joseph in fulfillment of the requirements for the award of diploma in
human resources management

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 DECLARATION
I BEATRIGIS STEPHEN JOSEPH I declare that this report is my original work and
has not presented in any other institutions for the purpose of academic awards.

SIGNATURE

……………………………………..

DATE

……………………………………..

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 COPYRIGHT
This field report should not be reproduced by any means in full or part of short extract in
fair dealing for student critical scholars review or discourse with an acknowledgement
without the writing permission of the vice chancellery of Mzumbe university of Mbeya.

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 ACKNOWLEDGEMENT
My thanks and gratitude to God for his guidance, bless and assistance helping me
during the whole field work activities. I would like to thanks my family for supporting
me for all time during my field study and internal supervisor madam AMINA RASHID
DARAHAN who is internal HRA Officers also Mr. NASIBU MIKINDO CPA
holder who is an in charge technical officer. I thank them for their support and
cooperation through the time of my field work at Tanzania Revenue Authorities (TRA)
Dodoma.

I would like to thanks to my parents for their great support and care during the whole
period of my practical training through their undefined support ,and heartfelt thanks
should go to my beloved friend ZUENA KHAMIS from ITA and HENRY MASANJA
from IFM who have been coopering together and perform different duties together as
they give me challenges because they are from different institute, also thanks toward my
supervisors,, madam Zainabu ,madam Neema,Mr. Emmanuel Gines ,Mr Njara for their
support and advice during my whole period of practical training and preparation of this
report.

Lastly, more thanks giving to our external supervisor MR. KOPWE from
UNIVERSITY OF MZUMBE MBEYA COMPASS COLLEGE who came to asses and
to give us direction on how we can perform well our practical training in TRA Dodoma.

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 EXECUTIVE SUMMARY
This is the field report which has to be covered by undergraduate student of
administrative studies It gives student ability to translate theories into practice as well as
to enable student to see what is required in labour market before they enter into after
complete their studies.

Through Tanzania Revenue Authority (TRA) where I undertake my practical training for
10 weeks started on 24-august ends on 30-october 2020, this report consists of five
chapters. The chapter one consist of introduction of organization up to recommendation
where undertake to my practical training, it explains about the meaning of Tanzania
Revenue Authority and how it works. I conclude that practical training is very crucial for
every undergraduate student and I would like to recommend that every student should
undergo this period in order to gain work experience, chapter two it includes the duties
and responsibility new skills and widen the knowledge also to be able to cope with other
people, chapter three it includes the lessons learned since it explain knowledge required,
behaviours at work environment ,chapter four involves the challenges like employees’
salaries, chapter five include the conclusion and the recommendation of the
organizations and the measures to be taken, as we thought in the course of
ORGANISATION BEHAVIOR by madam ANNA MAEDA in PUB 065 of the
second semester of the first year of study.

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 LIST OF ABREVIATION
FTP - Field Practical Training

TC - Technician certificate

CBSL - College of business study and law

AO - accounting officer

NGO’S - Non Government Organization

TO - Taxing officer

TRA - Tanzania Revenue Authorities

VAT - Value added tax

TIN - Tax identification number

HR - Human resources

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 TABLE OF CONTENTS
CERTIFICATION............................................................................................................i

DECLARATION..............................................................................................................ii

COPYRIGHT..................................................................................................................iii

ACKNOWLEDGEMENT..............................................................................................iv

EXECUTIVE SUMMARY..............................................................................................v

LIST OF ABREVIATION.............................................................................................vi

VAT - Value added tax...........................................................................vi

CHAPTER ONE...............................................................................................................1

INTRODUCTION............................................................................................................1

1.1 Brief explanations.....................................................................................................1

1.2 Background...............................................................................................................1

1.2.1 ownership structure of TRA...............................................................................2

1.3 TANZANIA REVENUE AUTHORITY M ISSION AND VISSION MISSION...3

1.3.1 Mission...............................................................................................................3

1.3.2 Vision.................................................................................................................3

1.3.2 strategic goals.....................................................................................................4

1.4 Objective...................................................................................................................4

1.4.1Main Objective of my field practical training.....................................................4

1.4.2 Specific Objectives............................................................................................5

1.5 Organization structure of Tanzania revenue authority........................................7

CHAPTER TWO..............................................................................................................8

DUTIES AND RESPONSIBILITIES.............................................................................8

2.1 Activities undertaken................................................................................................8

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 2.1.1 Capturing of payroll of different companies from January to December..........8

2.1.2 preparing financial statement in excel...............................................................9

2.1.3 To make assessment and verification of VAT to different customer

examination of document request...............................................................................9

2.1.4 How to keep government file in form of international standard organization

(ISO)...........................................................................................................................9

2.1.5 To make payment voucher to the customer or supply within the organization. 9

2.1.6 Assessment of expenditure incurred for the purposes of Business....................9

2.1.7 Processing of the vat reliefs.............................................................................10

CHAPTER THREE.......................................................................................................11

LESSON LEARNT........................................................................................................11

3.1 Lesson learnt...........................................................................................................11

3.1.1 TRA culture.....................................................................................................11

3.1.2 Attitude............................................................................................................11

3.2 Observation.............................................................................................................12

CHAPTER FOUR..........................................................................................................13

CHALLENGES AND MITIGATION..........................................................................13

4.1 Challenges encountered..........................................................................................13

4.1.1 There is a problem of electricity in TRA,........................................................13

4.1.2 Shortage of equipment.....................................................................................13

4.1.3 Problem of disarrangement of file...................................................................13

4.1.4 Problem of coming late....................................................................................13

4.1.5 Shortage of the staffs.......................................................................................13

4.1.6 Complaint of the customers.............................................................................14

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 4.1.7 Before the practical training.............................................................................14

4.2 The Mitigations.......................................................................................................14

CHAPTER FIVE............................................................................................................16

RECOMMENDATIONS AND CONCLUSIONS.......................................................16

5.1 Conclusions............................................................................................................16

5.1.1 For the case of TRA Dodoma tax region.........................................................16

5.2 Recommendations..................................................................................................17

REFERENCE.................................................................................................................18

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 CHAPTER ONE

INTRODUCTION
1.1 Brief explanations
This field attachment report dealt with daily activities which done in auditing office and
in charge technical office. It can able to study different thing in these offices. The field
was conducted at Dodoma city council from 14 th September 2020 to 23th October 2020.
The CBSL offers a great opportunity of providing students in connection with fact of
professional. This is intended at coordinating the practical training into theories studied.

1.2 Background
Tanzania Revenue Authorities (TRA) was established by act no.11 of 1995 and started
operation in 1996. Prior to its establishment, the tax administration in Tanzania was
directly under the ministry of finance operating loosely related three departments of
customs and excise, income tax and sale and Inland Revenue.

TRA was formed as a semi-autonomous agency of government responsible for the

administration of taxes, duties and levies of central government.

The first integration process of tax administration started from 1996 when the three
revenue department were brought under one roof to form TRA. The process now is
complete as the department have been merged. One stop center districts, which provide
all tax services to tax payers under one roof were established and income tax and VAT
department were merged to form the domestic revenue department.

The authority which administers a number of taxes is under a commissioner general who
in turn is under the supervision and control of the board of directors. TRA was
established in order to

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Improve the tax administration and for this reason it was given specific roles and
functions in order to achieve this objective. The authority which administers a number of
taxes is under a Commissioner General who in turn is under the supervision and control
of the Board of Directors.TRA was established in order to improve the tax
administration and for this reason it was given specific roles and functions in order to
achieve this objective. The authority during its operations has maintained three corporate
plans, the first corporate plan started in 1997/1998-2002/2003, the second 2003/2004-
2007/2008 the third and current run from 2008/2009-2012/2013.

Dodoma tax Region as one of tax the region has its story to tell. Before the formation of
TRA the Region has several tax offices charged with Sales Tax, Corporation Tax, Motor
Vehicle Taxes and Individual Income Taxes. After the formation of TRA there was
established Offices charged with VAT, Income taxes, Motor Vehicle taxes, Employment
Taxes etc.

1.2.1 ownership structure of TRA

TRA is a semi-autonomous agent of the Government and it is fully owned by the
Government of the United Republic of Tanzania.

TRA is under the direction and control of the Board of Directors, which is headed by a
Chairperson who is appointed by the President of the United Republic of Tanzania.

The board is responsible for the formulation and implementation of the policies of the
Tanzania Revenue Authority. It is also responsible for advising the Minister for Finance
on the fiscal policy of the country and tax matters in particular.

The Board of Director consists of ten members including the Chairperson. The ex-
officio, who sit on the Board by Virtue of their positions include;

 Permanent Secretary-Ministry of Finance and Economic Affairs (Union

Government)

 Principal Secretary-Ministry of Finance (Zanzibar Government)

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 Governor of the Bank of Tanzania

 Permanent Secretary- Ministry of Planning, Economy and Empowerment

 Commissioner General of TRA

In addition to the above ex-officio members, the Minister for Finance also appoints from
the public other members to the Board on the basis of their professional knowledge,
experience and competence in the relevant area of finance, commerce or economics. The
tenure of office for the member is three years and then non ex-officio member can be re-
appointed once

1.3 TANZANIA REVENUE AUTHORITY M ISSION AND VISSION MISSION

1.3.1 Mission
TRA believe that it is possible to mob revenue in a simplified and transparent manner
and taxpayer shall have easily access to the service that are offered promptly in return
compliance increase shall be realized with more revenue for the government to provide
adequate and quality social and economic service, this make the taxpayer
communication socially and economically benefits it’s from the taxes so that they can
pay on improper communication appropriate social and economic benefits

Also TRA will deal with stuff integrity issue through training and its staff code of
conduct and it’s establishes management ethics committee so as the mission to improve
the working condition and appropriate rewards to staff on good performance.

1.3.2 Vision
The vision for the Tanzania Revenue Authority which is cooperate plane is to be a
modern tax administration the authority will achieve this through continuous
improvement efforts which will focus on training technology and enhancement of
customer and enforcement programs.

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1.3.2 strategic goals
The strategic goals are derived from the vision and mission statement, which suit the
need of both TRA and its stakeholders with the aim of realizing the modern tax
administration standards. The strategic goals and objectives under the corporate plan are;

 Increase revenue collection in a cost effective way.

 Modernize TRA operations
 Provide the high quality and responsive

1.4 Objective
The followings are the some of responsibility and obligations of TRA

A). to facilitates effectives communication to the tax payer and the stakeholders, TRA it
should insure the proper way to communicate with their cutters so as to insure the good
communication among them and so as the customize they should applicate the service.

Vision of education to the tax payers and the other stakeholders on their rights and
obligations, since the TRA organization it has their stake hordes they should educate
them in the things that have been changed and if they have any changes in the service
they delivery.

C). To provide advice to the government and the other government organs on the
matter of pertaining the fiscal policy and implementation

d). to offers the professional training on the tax matters, they should also give the offer
to their customs and for those who have been paying taxes for the longer time and give
them the offer like visiting them instead of coming themselves and insure them paying
in the good manner.

1.4.1Main Objective of my field practical training

The objectives of the Field Practical Training (FPT) are to link the theory studied in
class and practical issues with field. It intends to enable the students know how to
operate/serve and being served if at all is chanced to be one of the staff member when
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he/she finished study. The field training office, the students to have wide skills, wide
knowledge and familiar with much of thinks during working time.

1.4.2 Specific Objectives

i. To understand the professional duties and responsibility of personal in the
field practice, the training was basically dealing with the knowledge based
on and so we practice so as to be aware of what were supposed to do it the
time the duties are coming and insure that the students they can be able to
perform their activities well.
ii. To collect properties tax in form properties tax system, also we learnt that
the TRA organization it basically dealing with the tax collection which
have been divided into different parts.
iii. Preparation of financial statement in excel,
iv. How to keep government file in form of international standard
organization(ISO), also the organization dealing with the keeping the
confidentiality files for the client and also for the workers that they can be
secret and no one should know except the people dealing with the issue.
v. Assessment and verification of VAT of different customer by examination
of document request, after sometimes the customs they should verify their
data and if they have the debates they should been paying and make sure
that they know their data before the end of the year.
vi. Capturing of payroll of different companies from January to December

To a payment vouchers to the customer or supply within organization. For

those larger organization they should pay for the voucher and make sure
they don’t have any debate and find their vouchers strategic objectives
classified into four perspectives are as summarized in the table below

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Perspective Strategic Objectives

Financial 1.    Improve operational efficiency

2.    Increase domestic revenue contribution

Customer 1.     To be a prompt, technology enabled proactive partner

Process 1.    Simplify registration, assessment and payment to increase self-

service.

2.    Promote prompt clearance to improve trade facilitation

3.    Enable administrative and policy improvement

4.    Drive effectiveness in collection and accounting, audit and

investigation, objections

5.    Promote segment focused education and service to drive

voluntary compliance

Learning & 1.    Improve strategic Human resource capacity

Innovation
2.    Develop culture that drives performance, innovation,
collaboration and leadership

3.    Increase ICT outreach and availability

4.    Enhance good governance capability

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1.5 Organization structure of Tanzania revenue authority

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 CHAPTER TWO

DUTIES AND RESPONSIBILITIES

2.1 Activities undertaken
For the first week of 14th September to 18th September 2020 the main thing that I use do
was the familiarizations of organization environment, how the offices are coordinates, to
know the officer’s, general outfit during workings hour and to understands in short how
the offices operates.

The first day it was orientation where by my supervisor introduced me to the

organization and to know the geographical are of the field station. The supervisor to
assign me to different task as follows. I recorded statement of estimated tax payable by
the company and individuals (customers) at a book known as the Provisional of
Assessment Issued (W.E.F) July 2017, and send the copy to the post address of the
customers Movement of files from one department to another and recording to the
movement of files register, where different department request files so I just find their
required files and submit the files to them especially audit department I arrange files to
their blocks by considering TIN NUMBERS and location of that business, where there
are different block to plot files like SEKEI block, KATI, OUTSIDE .

transfer the normal files (hardcopy files) into the system known as ITAX so as to
modernize the system of recording files into the computer to ensure the safety of the
files.

Creep checking here I ensure all the files in blocks are arranged in a systematic way in
order to simplify the process of finding a certain file.

2.1.1 Capturing of payroll of different companies from January to December

In organization of TRA in auditing office should able to capturing the payroll of
different company’s example capturing the payroll of MORENER HOTER from

8
January to December 2018. So it can able the auditing office to know increase and
decrease of works in organization.

2.1.2 preparing financial statement in excel

To make vouching. Put data to the computer system for calculate total debit and credit
by compare the bank statement and cash book by make assessment and verification of
data to computer system.

In organization of TRA in auditing office should able to capturing the payroll of

different companies’ example capturing the payroll Dodoma hotel of 2017 and 2018
January to December. So it can able the auditing office to know increase and decrease of
works in organization.

2.1.3 To make assessment and verification of VAT to different customer

examination of document request.
To make vouching by compare VAT to different customer for making assessment and
verification of examination of document request. The purpose of make Assessment and
verification is to know purchases and return to different customer.

2.1.4 How to keep government file in form of international standard organization

(ISO)
In auditing office, it able to keep different file according to series by using alphabetic
order for the purpose make easy to take file of customer or companies within the
organization. So because of that this system of arrangement it can called international
standard organization (ISO)

2.1.5 To make payment voucher to the customer or supply within the organization
In TRA organization it can able to make a payment voucher for the purpose approval of
payment from TRA organization to the payee.

9
2.1.6 Assessment of expenditure incurred for the purposes of Business.
The expenses allowances should be computed as according to the income tax Act which
require those expenses incurred wholly and exclusively for the purposes of generating
business income to be allowed to be deducted as at section 11 up to section 19 of the
income tax Act. During the task I passed through the declared expenditure to determine
if were incurred wholly and exclusively for the purposes of generating business income
for the particular year of income.

2.1.7 Processing of the vat reliefs

This task involves this tasks involves the receiving VAT relief from the tax payer then
we process the application by verifying the VAT amount and GN (government notice)
whether the supply is support

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 CHAPTER THREE

LESSON LEARNT
3.1 Lesson learnt
I would like to say that I’m very happy because for the whole period of my field practice
I have learnt more things in practical which makes me to get an experience more apart
from learning in theory, mostly learn on how to work with the TRA organization and
also on how to operate the office. Since I have been able to understand the, how to
record the tax payers in accordance of their nature of business, physical address and
amount paid as tax., and I also learnt that these who are paying the tax late they pay with
a penalty, and also tax payers are paying different taxes in accordance to the nature of
business that they own.

3.1.1 TRA culture

There is a good organizational culture at TRA in which all the staffs are shaped with it.
One of the prominent practices is a compulsory wearing of smart clothes with the neck
ties for men. The dressing code made all the staffs to be the same in such a way that is
one among the working regulation for the staff in TRA. There is also a good greetings
habits among the staffs mainly for the top officials visit other staffs and greet them daily.

3.1.2 Attitude
I learned to have a good attitude in any organization since its one among the key success
factor. Therefore, TRA needs competent employees

These are mails which are received and others mails which are going outside for the
specific reasons. During my field practical training I have learned on how to make
assessment and make a verification to different customer and companies and also
worked files from respective offices. This exercise enable student to know how to make

11
assessment and also know how to the student using method which can make are
customer to pay a tax on time.

Stock verification.

This task involves visiting taxpayer’s premises for more details needed for the tax audit
purposes during the task I used to ask the taxpayer on the opening stock purchases
during the year as well as the closing stock for that particular year. Then; I took the
opening stock and add the purchases during the year then I subtracted with the closing
stock for the particular rear the different obtained was regarded as the sales during the
year and the comparison tends to be made with those declared in the tax invoice if they
correspond.

3.2 Observation
 Confidentiality of some duties these limit the opportunity of practice to the
student in sense that these are only allowed to be done by the employed personal
for the trainer student these will always be a new thing due to lack of
performance.

 The existence of username and password to employee show the limit of practice
for trainer student.

limit the time for practical training is not enough for getting to practice all the important
stuff in the working environment we given nine week of practical training considering
this is the first training into the complicated automated systems and these

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 CHAPTER FOUR

CHALLENGES AND MITIGATION

4.1 Challenges encountered
These are the problems which is faced Tanzania Revenue Authorities (TRA) Dodoma as
followed bellow

4.1.1 There is a problem of electricity in TRA,

In Tanzania revenue of Tanzania in Dodoma region they have the problem of electricity
since they have means of electricity and so you can find the some of the activities are not
performed well and so finding some of the works are not performing well activities.

4.1.2 Shortage of equipment

Also I faced the problem of shorting of equipment such as computer that can be used to
store different document that can be used to keep files of companies and customer.

4.1.3 Problem of disarrangement of file

In the in TRA office files are not arranged in logical order, and that makes difficult to
search for file which are needed soon. This is the biggest problem in the organization
since their colligation among the workers in the department and also they have no
enough knowledge about it and they don’t appreciate their duties and also finding their
not able to do it.

4.1.4 Problem of coming late

I faced the problem of coming late of the workers. Some of the workers are coming late
this led to the poor performance of the duties in the office There is a problem of network

13
4.1.5 Shortage of the staffs
TRA Dodoma region there are few staffs as compared to the revenue daily activities, this
make the practical training student to be very busy the whole day from morning to
evening. examples computers other facilities’.

4.1.6 Complaint of the customers

TRA reserves complaint ones are not there is a serious problem dairy on their activity
especiary one file transfer TIN delivery and registration due to the failure of the service.
Problem of tax invention

many of customers avoid to pay tax, and when the tax officers visit them at them they
close the business and hide themselves away of the business. Since the TRA has the duty
to collect taxes from the costumes they have the problem of some of people to avoid
paying taxes and so as it leads to the problem.

4.1.7 Before the practical training

I thought that the tasks were much complicated and do need extra knowledge to do so
but after training, I found that the tasks are not so much complicated, only needed are
understating, seriousness and working hard spirits for any staff to perform at TRA.

As I compare with the theories in the courses like financial accounting, business
communication skills and office practice to what I have been trained at TRA, I realized
that there was a broad link between the theories and the practice in that organization.

4.2 The Mitigations

the Tanzania revenue authority it should involve the government and the other
association to solve their problems if they are not able to solve them example to give
them the facility such as the machines AS also the generator so as to solve the problem
of electricity as also they should be able to place people according to their skills and
knowledge so to reduce the problem of un application of duty. Normally most of the
courses done at the university are based on manual operations which are contrary to the
current situation. The globalization enhances the use of the advanced technology in daily

14
operations activities. Software packages and computer should be taught so as to prepare
students to meet such programs in their working areas. Popular packages are MYOB,
Tally, MS Excel, etc. and the personalized software includes such software.

Also they should make sure they take actions about the activities performed and also
they need to insure good performance of the people in their activities.

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 CHAPTER FIVE

RECOMMENDATIONS AND CONCLUSIONS

5.1 Conclusions
The field practical training which done Tanzania Revenue Authorities (TRA) Dodoma
from 14th September up to 23rd October, 2020. This project brings me to gain experience
in real environment at work place than theoretical learning, due to the activities under
taken during research practical training such as to make assessment and verification to
different customer or companies by making auditing about purchase and return. This
field according as brought me an experience of my course which will be helping to
relates many things according to my professional. Attachment of the students to the
practical training makes an interaction with the organizational employers and
employees. These help students to cope with working environment before entering into
the labor market.

5.1.1 For the case of TRA Dodoma tax region

There is great chance for the students to develop their careers as compared to other
organization. This is due to the fact that TRA enhances freedom, integrity and exposure
to the students as discover in different committees that we did in the organization as well
as through practical and different form of collection data like questioner and furcal
discussion and so on the organization.

Though the different problems that the organization is passing through it need the
suitable solution about the problem like the problem of the lack of manpower they need
to recruits the new people that they have the knowledge and skills about the job recurred
and so as to reduce the problem of that.

About the problem of electricity, they need extra source of power and insure them doing
well I their activities and make them to be more effective and efficient during their
activities.

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5.2 Recommendations
Normally most of the courses done by most of the based university students they
actually based on the manuals operation and they depend on their faculty and the studies
based on but most of the company and organization they actually place them in any
place as they can see that place they can have many duties and responsibilities so as the
student they actually not be able to attend their respective areas and be able to know
their duties manually, as the student must be attached to the relevant placement so as
they be done their job and be good expert with professional.

There should be student’s exposure employment opportunities of the organization for the
students who are conducting field to TRA. This can easy for the students because they
have experience on how to perform different activities in organization. Employment
opportunities of the organization should consider the students who have the experience
to the organization, so as to enable the student to their area of interest.

To mzumbe university they need to increase the time of practical to the diploma student
so as they can do at list more than that period so as they can get more experience
because some of them their going to practice in their jobs since their not continuing with
the studies so they need to be more competence on what they learned in field and give
them chances on during better in the job. Host supervisors and staff members in general
should treat well students and try to teach them on how works are done so that they can
understand what is actually done in the working environment lastly, TRA should try to
provide some training allowances to students so that to enable them to meet their needs
such as meals and fares like bus fares and other person’s needs.

17
 REFERENCE
(Placeholder1). Tanzania Revenue Authorities (2013/2014). Annual Report. TRA

Tanzania Revenue Authorities (2006). Audit Manual. TRA

Tanzania Revenue Authorities (2014). Income tax act.TRA.

Tanzania revenue authority (2014). VAT act. TRA

Tanzania revenue website www.tra go tz retrieved on Saturday 25th June 2016

TAX administration and structure in Tanzania, journal of Tanzania .7th editions

Https://www.tra.go.tz

Www.TRA.go.tz

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