THE INSTITUTE OF FINANCE MANAGEMENT

FACULTY OF ECONOMICS AND MANAGEMENT SCIENCE

DEPARTMENT OF ECONOMICS AND TAX MANAGEMENT

ORDINARY DIPLOMA IN TAXATION

YEAR II

2024 /2025

A FIELD REPORT ON DOMESTIC REVENUE DEPARTMENT

AT

TANZANIA REVENUE AUTHORITY AT TEMEKE DISTRICT

CANDIDATE NAME: PROSPER OZWARD FUNGO

REG NO : IMC/ODTX/2320541

SUBMISSION DATE : 17th January 2025

SUPERVISOR: MR. JACKSON LEMA

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CHAPTER ONE

INTRODUCTION
1.1chapter introduction
In this chapter there are 3 main subchapters with the following content; In subchapter 2
includes the Purpose and objectives of field practical training that will explain the overall
purpose of the field practical training and learning objective for conducting fieldwork in the
subchapter 3 includes the background of TRA with more explanations about the Services,
Core values, Mission and Vision of the Organization and their primary function and the
Organization Structure in the subchapter 4 includes the review of the organization operations.
1.2 purpose and objectives of field practical training
1.2.1 purpose of field practical training
The main purpose of the field work was to convert the theories learnt in class into practical, so
as to increase the knowledge concerning tax and tax management which involve to get an
experience on how tasks are operated in the offices.
1.2.2 learning objectives for conducting fieldwork
Fieldwork is designed to provide the student with an opportunity for a practical experience for
a purpose of developing the relationship with the skills that obtained from conducting field.
Example me was getting that skills of collecting tax practically that give me confidence to
enter in any office of TRA because have get skills in tax issues.
1.3 An overview of fieldwork placement
1.3.1 background of TRA

According to National board of Accountants and Auditors Tanzania (NBAA), (2019), (Public
finance and Taxation), Tanzania Revenue Authority (TRA) is the government agency of
Tanzania responsible with the managing of the assessment, collection and accounting of all
central Government revenue. It is a government agency which works together in hand with the
Ministry of Finance and Economic Affairs. The headquarters of TRA are located in Dar-es-
salaam. TRA was established by Act of Parliament No. 11 of 1995, and started its operations
on 1st July 1996. It acts out its statutory functions, TRA is regulated by law, and is responsible
for administering impartially various taxes of the Central Government. Before the
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establishment of TRA, tax administration in Tanzania was directly collected under the
Ministry of Finance operating under loosely related three revenue departments of Customs and
Excise, Income Tax and Sales Tax and Internal Revenue. Since TRA was given the mandate
and authority under regional managers within The Tanzania Revenue Authority Act, Cap 399
(revised 2019) has to perform many functions:

1.3.1.1 Services offered by TRA.

According to National board of Accountants and Auditors Tanzania (NBAA), (2019), (Public
finance and Taxation), Provide offers that provided by TRA;
Tax incentives and exemption, there is a certain age whereby when a person reaches has to
be exempted from some taxes like the property taxes, hence a person needs to stop paying
since it is believed that the person is no longer productive to earn some amount for the living
and the paying of the property.
Registration, TRA registry office is in charge of making sure that all people who wishes like
establishing any business are being registered and they are to follow the rest of the procedures
and paying for any charges being demanded.
Permits and licenses, gives out the driving license to the seekers and to the only who
qualified ones whereby they are to follow the procedures and make them in proper way hence
they may be given the D/L both the permanent and for the learners.
Tax collection and accounting, TRA is responsible for collecting of the taxes and revenues
from all parts responsible of paying out them. It is supposed to make this in such a way that it
is easy to know that every place has collected the taxes.

Tax education and training, TRA provides education to its taxpayers and it also provides
advertisements to its taxpayers to remind them on the tax payment in case of any delay.

1.3.1.2 Core values of TRA

TRA has its own way of doing works as a government hence there are some core values to be
provided there are;

Accountability.
Integrity
Professionalism

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1.3.1.3 TRA mission
To make it easy to pay tax and make lives better, TRA mission is to make lives of people
much easier and do not hurt their people hence calculating the taxes to be collected from its
customers.
1.3.1.4 TRA vision
To increase domestic revenue through enhancement of voluntary tax compliance, Since
the government needs to finance its budget hence it puts much effort on the collection of the
taxes and revenue.so use TRA in collecting those taxes.
1.3.2 Primary function of TRA
According to National board of Accountants and Auditors Tanzania (NBAA), (2019),( Public
finance and Taxation), provide the primary function of TRA.

Collection of the revenue from every corner responsible. TRA is in charge of collecting
taxes from people and customers who are responsible to do so. The taxes are to be collected
timely and in case of late payment penalties should be awarded to the ones responsible.

Making assessment of the revenues to be collected. This is to be done so as know how the
distribution of the tax to customers is. Everyone is to be assessed so as to know his or her
installments and when are to be paid.

Administering the laws and provision of the education about the revenue collection. TRA
is in charge of teaching its customer on how the distribution are made and how their
installments and amount are being calculated so as to make them aware of whatever goes and
comes around.

Giving advice to the government on matters relating to the collection of tax. Government
relies much on TRA and it is to be advised by these good offices in different matters
corresponding to the collection of revenue and taxes.

The proper following of the regulations. TRA makes sure that the laws are being followed
properly and whoever supposed to pay the taxes pays with no delay and timely. This involves
the staff of TRA offices to have time to pass in shops and other established businesses to make
sure that they follow the regulations together with giving out the receipts through the EFD
machine.

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1.3.3 The organization structure of TRA

The main Organizational Structure of TRA is as follows;

Figure 1;

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1.4 Review of the industry

1.4.1 suppliers,

In my industry that conduct field means (TRA) has no suppliers because is the government
agent that are obligated in collection, assessment, accounting of taxes to taxpayers.

1.4.2 customers,

In my industry that conduct field the customers are the taxpayers that come to the office for
tax issues include education, registration and other information that needed in order to
taxpayer to pay their taxes in time without any avoidance.

1.4.3 competitors

In my industry that conducting field (TRA) has no competitors hence is only government
argent that has given the power to collect all taxes.

1.4.4 barrier to enter the industry

In my industry the barriers that occurred is when the taxpayer does not fall the tax law and
regulation. that involve tax avoidance and evasion.

1.4.5 threats posed by substitute products

In my industry was no threats posed by substitute products.

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CHAPTER TWO

WORK DONE AND LESSONS LEARNT

2.1 Chapter introduction

During my field practical training under the department of Domestic revenue in different
section like registry, data base and block. I performed a number of various activities. These
includes filling register, receiving letters and files from different offices, registration T.I.N and
tax clearance certificates.
2.2 The task undertaken during the field work

2.2.1Recording of issued assessments

During my field work I was recording assessment worked within a particular month or
previously which were not recorded in the register section. So the tax assessment involve
assessment that made under the tax law by commission general or by its self for qualify of
paying tax.

2.2.2 Tax clearance certificates preparation

During my field work I was Preparing the tax clearance certificate especially to customers
who are used to pay their bills on time and clearing their debts. This certificate certifies a
customer with the access of being free from debts and to continue with their businesses.

2.2.3 Taxpayer identification number registration

During my field work I was recording the taxpayer identification numbers. And before get
number I was collect the information from customers as well and they are passed in the system
of TRA. This helps the management to avoid the repetition of TIN numbers of customers.

2.2.4 Arrangement of files in shelves

During my field work in the section of registry I was arranging the TIN number files in
shelves and they are arrangement is in ascending order form according to shelve of a particular

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street. This makes easier to find where a particular file has and hence saves time and avoids
population of customers in the office.

2.2.5 Receiving customer

When I was a reception section during field work, I was just welcoming customers and
visitors of the TRA office and directing them to the places where they need to go for their
different problems

2.2.6 preparation of motor vehicle stickers,

During my field work in the section of data base I was preparing the motor vehicle stickers of
customers .and that stickers include some information like, name of tax payer, name of tax
officer issued and the expire date of that sticker.

3.3 the lesson learned from tasks undertaken

2.3.1 lesson learned from recording of issued assessment,
Through this task I was learned how issued assessments are recorded in the register and
information required to be involved during recording that is the amount of tax liability made.
2.3.2 lesson learned from preparation tax clearance certificates
During my field work I was learned to prepare the tax clearance certificates to customers who
are used to pay their bills on time and clearing their debts. And this certificate certifies a
customer with the access of being free from debts and to continue with their businesses.
2.3.3lesson learned from taxpayer identification number registration
During my field work I was learned the way and procedures on registration of Taxpayer
identification number to customers who visited the organization to get their TIN through
online registration so as to be helpful in their activities
2.3.4 Arrangement of files in shelves
During conducting field in registry section, I was learned on dealing with arranging TIN
number in respectively shelves according to street in ascending order form and storing them to
keep records for future use. And when the customer needs our tin files to check their
information its easily to get because it’s arranged in ascending order form.
2 .3.5 lesson learned from receiving customers

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For the time have been in reception section I was know every corner of our office so as when a
customer comes and asks for a certain place a was able to give out the explanation in
confidence.
2.3.6 lesson learned from preparation of motor vehicle stickers
During my field work in the section of data base I was learned the way and the process of
preparation of motor vehicles stickers, that involve some information in that sticker like the
name of taxpayer, the name of tax officer issued and the time where the sticker is go to expire.
2.3 Summary of work done and lesson learned
The following is the summary of work done in field work in department of domestic revenue
through different section like reception, block, database and registry. there are many tasks
undertaken and there is reason leaned from task that conduct.
2.4.1 In reception section
During my field work in first week, I was conducting my task in reception section, and the
tasks that conduct involve to welcoming and direct the customer to the place where need to go
for their different problem that need to solve .and I was help me to know every corner in the
office and help me to know different problem of their customers and the place to be solved.
2.4.2 In registry section
In second week during field work I was in registry section, and the most task that conducted is
to make arrangement of TIN number files of taxpayers in shelves and arranged in ascending
order form, from lower TIN number to higher TIN number and shelves are separated by
streets.so this process help me to easily in finding files when asked by officers.
2.4.3 In data base section
During my field work in third week, I was in data base section, and I conducted different tasks
like preparation of tax clearance certificates and preparation of motor vehicle stickers. Thus,
help me to know the process and the way of preparation and the information that needed in
that process like in preparation of tax clearance we need the amount of tax liability that was
not paid, and in motor vehicle we need the name of tax payer, the name of tax officer issued
and the date of expire.
2.3.4 In block section
During the field work in forth week I was in block section, that I was conduct some activities
like recording the issued assessment that involve recording in computer in order to make the
storage for the future time that are not recorded in registry. The assessment amount assessed in

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its self or assessed under tax law by the commission general .so I get the knowledge on how to
record it in computer system.
2.4 Challenges encountered during field work
2.4.1 The issue of identity
During my field work in beginning week, some of the customers were refusing me because
has no staff identity. This issue challenged me a lot as I had no straight answer to tell them.
Because I have no experience in the office.
2.4.2 The issue of Transport
During my field work another challenge that faced me issue of transport distance between the
place was conducted field (TRA office MBAGALA) and the place leaved (GONGO LA
MBOTO) was a big challenge to me that make to report early in the office.

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REFERENCES

Student log book of Institute of finance management (IFM), (2023/2024), (student log book
for field practical training, (task undertaken during field work and lesson learned from task
undertaken, p.3-26)

National board of Accountants and Auditors Tanzania (NBAA), (2019), Public finance and
Taxation, (background of TRA p.180), (services offered by TRA p.179-.204), (primary
function of TRA, p.179-204)

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