INSTITUTE OF ACCOUNTANCY ARUSHA

DEPRTMENT OF DOMESTIC REVENUE

FIELD ATTARCHMENT REPORT

STUDENT NAME : MINZA MAJABA MADELELYA

REGISTRATION NUMBER : BEF-01-0080-2022

PROGRAME : BACHELOR OF ECONOMICS AND FINANCE.

YEAR OF STUDY : SECOND YEAR.

NAME OF THE ORGANIZATION : TANZANIA REVENUE AUTHORITY.

FIELD ATTACHMENT PERIOD : 15 July - 6 September 2024

MARKER/SUPERVISER NAME : MR BAHATI WILSON

ACKNOWLEDGEMENT

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I would like to take this opportunity to express my thanks to those who helped me to success
my field work(practical training )until this time when I am writing this report.

First I would like to thanks my almighty God for giving me the special chance to a live and
remaining safe from when I started practical training until its successful.More than ever, for his
love giving me health and opportunity being a student at Institute of Accountancy Arusha (IAA)
to me it is a complement.

Also I would like to extend my special thanks to District Manager Mr Joseph Jidisheni for
Tanzania revenue authority (TRA) at Bukombe district in Geita region together with all staff
members of Tanzania revenue authorities (TRA) with their different department who gives me
opportunity and gives me a chance to conduct practical training on their offices.

I owe special gratitude to my major field and report external and internal supervisor Mr Bahati
Wilson for their tireless guidance, encouragement, valuable ideas and helpful criticisms which
enabled me to improve and shape this work up to this point, thanks so much might God bless
them

Finally I would like to take opportunity to thanks my caring and loving parents Mr Majaba
madelelya and Mrs Elizabeth William and also My brother Michael Majaba for their financial
support and encouragement, may God grant them a long life. Am very grateful for My fellow
students who were together in a field practical training for their cooperation in which we worked
together by supporting each other in order to ensure understanding in conducting field practical
training until its successfully.

EXECUTIVE SUMMARY

This report is the product of eight weeks practical training TRA in Bukombe -Geita as the
student trainee which is compulsory course for all students undertaking Bachelor of economic
and finance (BEF). The report will going to cover the whole period on my practical training
exploring all things which where prevailing at my place of attachment in relation to the aim of
the program.This practical training will help to avail whether the aim has been achieved, areas

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which needs to improvement in all the two counter partner which include myself as a student
trainee and Institute of Accountan

This report is all about what I learnt and trained to be at TRA Bukombe-Geita and it consists of
three (3) chapters and every chapter tends to have its components as short listed in the table of
contents . The first chapter is all about the nature of the organization (TRA) in general, Its
background, Organization structure, Offering, Customers, Employee as well as it's prospects.

The second chapter explains different specific activities performed within the area of placement,
working environment, level of interest and degree of meeting demand in the tasks performed ,
problems faced in executing the tasks with their respective solutions and recommendations,
expectations before going to training, new things learnt, gaps between theory and
practice ,employment prospects and relevance of the attachment.

The Third and last chapter is about conclusion and recommendation concerning improving the
gaps between teaching theory., practice and the placement process.

The main objective of this study is to explain, compare and to analyze the activities and lesson I
learn during the field practical training in the relation to what is narrated I the different module
course about the Domestic revenue (Tax) collection which is the main focus of Tanzania
revenue authority (TRA) the organization I conduct my practical training.

This report will going to describe and to explain in detailed manner all above mentioned issues
by giving detailed information concerned in the organization I was attached At task and duties
performed and recommendation on all the things I came across them toward achieving the
predetermined goals of the course.

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 TABLE OF CONTENTS
ACKNOWLEDGEMENT.........................................................................................................................i
LIST OF ACRONYMS/ABBREVIATION.............................................................................................v
CHAPTER ONE..............................................................................................................................................1
INTRODUCTION.......................................................................................................................................1
1.0. BACKGROUND OF THE TANZANIA REVENUE AUTHORITY (TRA)...................................................1
TYPE OF ORGANIZATION.....................................................................................................................2
MAJOR PRODUCT/SERVICE..................................................................................................................2
ORGANIZATION STRUCTURE OF TRA...................................................................................................3
NUMBER OF EMPLOYEES.....................................................................................................................4
ACTIVITIES...........................................................................................................................................4
LEVEL OF TECHNOLOGY.......................................................................................................................6
TRA CUSTOMERS.................................................................................................................................7
STRATEGIC DIRECTIONS.......................................................................................................................7
CHAPTER TWO.............................................................................................................................................9
2.1. ACTIVITIES PERFORMED...................................................................................................................9
2.1.1. TRA WORKING ENVIRONMENT..................................................................................................9
2.2. DESCRIPTION OF TASKS AND DUTIED PERFORMED........................................................................10
2.3. INRERESTING THINGS DURING PT TRAINING..................................................................................11
2.4. MEASUREMENT OF DEMAND OF THE DUTIES ASSIGNED...............................................................11
2.5. PROBLEM FACED WHEN EXCUTING TASK PROVIDED.....................................................................12
2.6. SOLUTION AND RECOMMENDATION TO SOLVE THERE FACED PROBLEMS....................................13
2.7. PRACTICAL TRAINING EXPECTATION..............................................................................................13
2.8. NEW THINGS LEARNED...................................................................................................................14
2.8.1. Academically............................................................................................................................14
2.8.2. TRA culture..............................................................................................................................14
2.8.3. ATTITUDE.................................................................................................................................14
2.9. GAPS BETWEEN THEORY AND PRACTICAL......................................................................................14
2.10. EMPLOYMENT PROSPECTS...........................................................................................................15
2.11. RELEVANCE OF TRA FOR PT TRAINING..........................................................................................16
CHAPTER THREE........................................................................................................................................17
CONCLUSION AND RECOMMENDATION...............................................................................................17
3.1. CONCLUSION..............................................................................................................................17
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 RECOMMENDATION..........................................................................................................................19
APPENDICES.........................................................................................................................................21
REFERENCES........................................................................................................................................22

LIST OF FIGURES
Figure 1. Organizational structure of TRA .....…....…...........................................................13

LIST OF ACRONYMS/ABBREVIATION

ARM Assistant Regional Manager

IAA Institute of accountancy Arusha

VAT Value Added Tax

TZDL Tanzania Driving License

TRA Tanzania Revenue Authority

TIN Taxpayer Identification Number

SDL Skills and Development Levy

PT Practical Training

PAYE Pay as you Earn

ITAX Integrated tax

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ICT Information Communication Technology

GDP Growth Domestic Product

EFDM Electronic Fiscal Device Machine

DRD Domestic Revenue Department

DN Delivery Note

DLV Driving Licenses Unit

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 CHAPTER ONE
INTRODUCTION
1.1.HISTORICAL BACKGROUND OF TANZANIA REVENUE AUTHORITY (TRA)
The Tanzania Revenue Authority (TRA) was established in July 1996 by the TRA Act No. 11 of
1995 and become on operational on 1st July 1996 by the Commissioner General the late Mr.
Melckizedeck Sanare. and by 1st July 2015 it was be its 19th anniversary since its establishment
of the Tanzania Revenue Authority is a semi-autonomous agency of the Government under the
general supervision of the minister of Finance, responsible for the administration of the Central
Government taxes, as well as several non-tax revenue. During 1996/1997 the Government fiscal
policy was set to enhance revenue collection and improve expenditure management through
expenditure control measures aiming at restraining the fiscal deficit, on the revenue side the
measures that were implemented included the strengthening of tax administration through the
establishment of the Tanzania Revenue Authority (TRA). The first integration process of tax
administration start to operate on Tanzania Revenue Authority in its effort to ensure the
achievements of its objectives as required by the Government of the United Republic of
Tanzania has been establishing Corporate Plan of five (5) years each, which normally show the
roadmap of what is to be achieved and provide key performance indicators which helps in
monitoring and assessing the level of achievement and possibly assisting in establishing the
corrective action or the way to improve the situation that is likely to hinder the achievement of
the desired results. The Third Corporate plan of the Authority is in its final year (I.e. 5th year)
which due to come to an end in June 2017.

The vision for the third Corporate Plan was to become a Modern Tax Administration” whereas
the mission was to be an effective and efficient tax administration which promote tax. The
current chairperson of the TRA is Dr. Mrs. Marcellina M. Chijoriga. Offices of the TRA are
located in Dar es Salaam. The TRA Board of Directors is the Governing body of the Authority
while the Commissioner General is the Chief Executive Officer of the Authority.

The Commissioner General is appointed by the President on recommendation of the Minister for
Finance. In order to carry out its administrative functions, TRA has eleven Departments namely:

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Domestic Revenue, Large Taxpayers, Customs and Excise, Tax Investigations, Internal Audit,
Finance, Human Resources and Administration, Research and Policy, Taxpayer Services and
Education, Information and Communication Technology and Legal Services. In order to ensure
efficiency and effectiveness, TRA benchmarks itself against international best practice in Tax
Administration through the OECD principles of a good tax administration by which it is fairing
extremely well. TRA is now upgraded to ISO 9001:2008 certified from ISO 9001:2000.

1.1.1. Taxpayer’s Charter

The fifth edition of the Taxpayer’s Service Charter has been prepared to replace the fourth
edition with a view of taking into account the changes which are currently taking place in our
society and more specifically in the tax administration. As part of the Public Service Reform
Programs which emphasizes on transparency and provision of quality service to every citizen,
TRA being a public institution, established a Taxpayer’s Service Charter which stipulates
taxpayers’ rights, obligations and service standards expected from TRA.

1.1.2 TRA Departments

All functions of TRA are managed by the various departments of TRA. These departments are
grouped into two (2), revenue departments and supporting departments Revenue Departments
This is involved directly in mobilizing tax revenues collection through the administration of
various tax laws. The department is sub divided into the following;

DOMESTIC REVENUE DEPARTMENT (DRD)

The Domestic Revenue Department started to operate with effect from 1st July 2005 after the
integration of the former Income Tax Department and Value Added Tax Department. The
Department is headed by the Commissioner (Known as “The Commissioner for Domestic
Revenue”) who is assisted by two Deputy Commissioners. Taxes, fees and charges which are

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administered by this department are such as, Income tax for individuals and corporations, Value
added tax (VAT), Excise Duty on locally manufactured goods, Motor vehicle registrations and
transfers, Skills and Development Levy (SDL), Driving License fee, Port and Airport service
charges and Stamp Duty. The Department has offices in all regions in Mainland Tanzania and
Zanzibar and almost in all Districts, for the purpose to bringing tax service closer to taxpayers
and increase revenue collections, Tax Service Centers in some Regions have been established
since 2010, for places where there are high revenue potentials and also with the very same aim of
bringing services to taxpayers. In Dar es Salaam, centers have been established in places.

About Customs & Excise Department

The Customs and Excise Department is headed by the Commissioner (known as Commissioner
for Customs and Excise) who is assisted by four (4) Deputy Commissioners including the
Deputy Commissioner – Zanzibar the Department administers all taxes on international trade,
which are import duty, Excise duty on imported goods and VAT on imports. Other
responsibilities of this Department are to control prohibited and restricted goods or materials
imported into the country through borders, seaports and airports. It has another function of
compiling Trade Statistics and facilitation of international trade.

1.2 PURPOSE OF THE ESTABLISHMENT OF TRA

TRA was formed as an integrated sem-outonomous agency of the government responsible for the
administration of taxes, duties and levies of the central government. Prior to its establishment,
tax administration in Tanzania was directly under the ministry of finance operating under loosely
related three revenue departments of customs and excise, Income Tax and Sales Tax and Inland
Revenue which provide inefficiency.

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1.3. TYPE OF ORGANIZATION

TRA is a government owned organization whose main roles are collect revenue and advice the
government on fiscal and taxation policy. Tax is the main source of government revenue, a need
to cost-effectively and efficiency administer, collection and accounting for all the central
government tax revenue led to establishment of TRA. It also has responsibility to administer all
the revenue laws of the country. TRA is consist of different departments which work as team in
order to ensure that government revenue is collected effectively.

1.4.MAJOR PRODUCT/SERVICE

TRA its major services are shaped by changing government policies. The main role of TRA will
still remain s to collect the government revenue and advice it on fiscal policy of the country.
TRA is the service giving government entity with its primary clients being the government,
taxpayer and the general public. The major services issued by the TRA Bukombe-Geita region
include.

i. Issuing road and driving license.

ii. Issuing of TIN
iii. Issuing VAT, SDL, STAMP DUTY, P.A.Y.E PROPERTY TAX certificate to
the customers using the products.
iv. Assessing the newly registered tax payer and the existing ones one the correct
amount of tax each is supposed to pay.
v. Tax collection from the customers.
vi. Educating tax payers and responding to various enquiries brought by the
customers.

Generally in providing above services the TRA Bukombe in Geita region do perform the
following functions.

i. Assessing, collecting and accounting for all central government revenue

ii. Administer effectively and efficiently all the revenue laws of the central
Government.
iii. Advice the government on all matters related to fiscal policy.
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 iv. Promote voluntary tax compliance
v. Improve the quality of services to taxpayers
vi. Counteract fraud and other forms on tax evasion
vii. Produce trade statistics and publications.

Other services to TRA clients depend on the needs of such clients they may include investment
friendly tax administration, information to pressure group and publication.

1.5. ORGANIZATION STRUCTURE OF TRA

Board of directors

TRA is under the direction and control of a board of Directors, which is headed by are
chairperson who is appointed by the president of United Republic of Tanzania. Currently the
chairperson of board of Director is Mrs. Marceline Chijoriga. The board is responsible for the
formulation and supervision of the implementation of policies of the Tanzania revenue
Authority. It is also responsible for advising the minister of finance on the fiscal policy of the
country and tax matter in particular.

The Board consist of ten members including the Chairperson. The ex-officio, who sit on the
Board by virtue of their position includes;

i. Permanent secretary- Ministry of finance and economic Affairs (Union Government)

ii. Principle secretary- Ministry of finance (Zanzibar Government)
iii. Governor of the Bank of Tanzania
iv. Commissioner general of TRA

Secretary of planning commission.

And four other members appointed by the minister of Finance, with the professional
knowledge and experience in finance, commerce, economics or low from among
institutions of financial, commercial, legal or economic nature having vested interest in
the Authority.

The commissioner General

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The commissioner General is the chief executive of the Authority. Subject to the general
supervision and control of board is responsible for the day to day operation of the authority,
management of funds, property and business of the Authority and administration, organization
and control of others and staff of the Authority.

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Figure 1. Organization structure

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1.6. NUMBER OF EMPLOYEES
The total number of TRA employees in Tanzania is about 3600 up to September 19, 2015. Since
TRA has many departments hence numbers of employees vary each department. And as at
Bukombe-Geita region were I undertaken my practical training, the total number of employees
in TRA are only about 10 employees are working at Bukombe district in Geita region.

1.7. ACTIVITIES
As the major activity of the authority is concerned the collecting revenue from domestic sources,
thus all taxes provided they come from domestic sources are dealt with here. For that case as a
result of the nature of its operation the main activities of the authority at the TRA Bukombe -
geita region is administering different types of taxes from domestic source, thus such taxes
include the following: as Tax on income; which include income arises from employment,
investment and business and Tax on consumption of goods. Hence that the following as

Tax on Income, Profit and Net Wealth:

Tax on income can be charged to corporations, personal, trustees and partnerships.

Personal Income Tax.

Individual include sole trades and salaried people who are taxed at progressive individual
income tax rates, which vary from the lowest marginal rate of 15% to the stop marginal rate
of 30%. However for a non-resident individual the applicable rate is 20%, which is charged
on the total income.

Housing (Payroll) tax

This is a tax on the gross wage bill on private employers with four or more employees.
Currently the tax is levied at the rate of 4%of the gross wage bill. This tax is not be explicitly
deducted from employees’ salaries.

Withholding Taxes:

Withholding is a scheme of tax payment administered by Income Tax Department where by

taxes are withheld at source. The taxes withheld are off set against final charges in report of
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 non-resident taxpayers. In the case of Interest, divided and rental income the withheld taxes
are final for both resident and residents. Withholding taxes is charged based on the following
aspects, as

i. Interest
ii. Dividends
iii. Rents
iv. Management and Professional fees
v. Goods and Services.
vi. Other withholding taxes

Consumption Taxes:

i. Value Added Tax (VAT) on local supplies

ii. Excise Duty on locally manufactured goods
iii. Stamp Duty
iv. Motor Vehicle taxes.

Registration Tax

This is a tax collected on the first registration of motor vehicles in the country. The tax is
levied at a flat rate of TZS 95,000/= per registration for motor vehicles and TZS 32,000 for
motor cycles.

Transfer Tax

On transferring the ownership of a motor vehicle the new owner pays a transfer fee of TZS
55,000/= in addition to ensuring that all taxes on importation have been correctly paid.

Car Benefit tax

All commercial private companies not involved in transport business have to pay TZS
100000/=per vehicle owned per annum.

1.8. LEVEL OF TECHNOLOGY

The use of ICT facilities has a great potential support development and is a key contributor to
productivity growth in an organization. Employees are vital players in changing work

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 practices and contribute to the growth of the Authority by utilizing fully the available ICT
facilities

TRA uses various software which is created by the employees which have knowledge and
skills concern in software and computer maintenance. Also ICT can be used to contribute to
the first strategic goals of the Second Corporate Plan, which is to increase revenue collection
in a cost effective way. The software used includes the following,

*ITAX (Integrated Tax), the software mainly perform the following function. To
identify the taxpayer in term of types, and location where they are. Keeping various taxpayers
records. Provision of various assessment in case there is any made to a tax payer covering a
certain period say a year.

*TIN (Taxpayer Identification Number System), the system is mainly responsible for
the following functions, to create new taxpayers identification numbers depending on the need of
the taxpayer. Whether for business or not for business purpose. Making adjustment to any error
related to the taxpayer identification numbers in case of any claim from the taxpayers.

*TANTIS, this is the system which directly used as for the motor vehicle registrations
as well as keeping record to all the payments related to the motor vehicle issues in the authority

1.9. TRA CUSTOMERS

In the course of doing its official business TRA interacts with people and institutions that have
interest and stake in the operations of the Authority. TRA customers are those registered and
non-registered tax payers who need services from TRA including:

✓Employees and Employers

✓Companies and Partnerships
✓Importers and Exporters

1.10 . STRATEGIC DIRECTIONS

Currently TRA is operating under third corporate plan. In implementing the third
corporate plan (2008/2009-2012/2013), TRA aims at strengthening its operational
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 efficiency and boost customer services in order to improve revenue collection. To
achieve this objective, TRA is guided by

VISION

The Vision for the Tanzania revenue authority (TRA) is to increase revenue through
enhancement of voluntary tax compliance and also enhance the improvement effort which will
focus on training, technology enhancement and customer services .

MISSION

The mission of Tanzania revenue authority (TRA) is to make sure to pay tax and make lives
better . hence the role and how customer’s expectation will be met. TRA mission statement is:
To be an effective and efficient tax administration, which promote voluntary tax
compliance by providing high quality customer service with fairness and integrity through
competent and motivated staff.

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 CHAPTER TWO
2.1. ACTIVIIES PERFORMED
Chapter introduction
At Tanzania revenue authority (TRA) Bukombe in Geita works in various departments and
different division and each department has different activities but all departments focusing on the
same target at the organization which is to achieve the organization goals. During my field
training I was working at domestic revenue department where I conducted different sections as
Debt management section, accounting section, Data section, Motor vehicle section, Register
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section, TIN section, Taxpayer education and customer service, Auditing section department.
The aim are to encourage activities which help the organization to provide services to its
customers and I was responsible to record all revenue which have taken by each member that
involves in business .

2.1.1. TRA WORKING ENVIRORMENT

TRA CUSTOMERS
The working environment was term work, friendly, fully supervised and sometimes
independently. The interaction among the employees and the act of helping each other from one
department to another was good to attract any visitor as well as ensuring all duties and tasks are
done as desirable level. This habitual spirit of employees has made all practical trainees to be
responsive and committed to the task and duties assigned to them. In audit and domestic revenue
departments all the practical trainees were given maximum support by the office staff starting
from the heads of department toward the lower level.

2.2. DECTRIPTION OF TASKS AND DUTIED PERFORMED

During the field training I was conducting different activities such as

TIN registration;

TIN is the short form of Taxpayer Identification Number, TIN is issued to individual, entity, partnership,
trust and development groups. TIN is issued to those who have the National Identity Card/ National
Identity Number for those who do not have these must visit TRA offices for biometric scanning which
involves photograph, taking fingerprint and signature. After completing online TIN registration from TRA
website (www.tra.go.tz). An applicant shall immediately receive the TIN number or for the maximum of
3 days. After receiving TIN number, the information of taxpayer will be edited from the TIN system. The
applicant will be issued TIN Certificate which is printed from TIN system and will be registered to the TIN
registration book and shall sign for receiving the TIN Certificate for record keeping. TIN can be registered
for Business or Non-Business.

Issue Tax clearance certificate (under control of internal supervisor);

Tax clearance certificate, means a written confirmation from the office of the Revenue Commissioners
that a taxpayer`s affairs or liability are in order at the date of issue of the certificate. Before issuing of tax
clearance certificate officer must check Taxpayer accounting to see if all tax debts are paid at least up to
the installment when tax clearance certificate is issued. On application of tax clearance certificate TIN of
licensing authority is required and soon after saving the application other officer should authorize the
certificate before being printed. Tax clearance certificate must be sealed with TRA district manager seal.

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Tax assessment (under control of internal supervisor);

Tax assessment means any assessment, demand or other similar formal notice of a tax liability issued by
or on behalf or Tax Authority. Tax assessment is issued to individual who are categorized into two
groups which are those who keep records (account case) or those who do not keep records
(presumptive tax system). Taxpayers who do not keep records are those whose annual turnover do not
exceed 100millions and are assessed tax according to the daily sales and not on the profit or capital
injected however individual may opt to prepare records and assessed under accounting case. WHILE
Individual who keeps records are taxed based on the profit obtained after preparing its financial
statements and submit it to TRA (Tax offices).

Arrangement of files;

Taxpayers records under TRA are not only kept under softcopies but also are kept as hardcopies which
are kept under files in which two files are combined into one files where notes of interview and
assessment are kept under notes of assessment file and letters and other documents like copy of TIN
certificate are kept under permanents notes (PN). Records of larger and potential taxpayers are kept
under box files, the reason behind of keeping hardcopies of taxpayers into files is to keep evidence when
it`s needed.

Writing of reminder letter;

During my field training I wrote several reminder letters such as reminder letter for submission of return
of income where the named taxpayer of his tax consultant should come to TRA offices to receive and
sign two copies of reminder letter and immediately work on it, other reminder letter which I wrote is
reminder letter for voluntarily VAT registration for taxpayer who meet VAT registration threshold as well
as reminder letter for appointing tax consultant/auditor within seven days after receiving reminder
letter and other letter is for reminding of voluntarily buying and using EFD machines for taxpayers whose
annual turnover of 14millions and above within seven days after receiving reminder letter.

Issue of receipt (control number);

Payment bill under TRA are issued from TANZANIA REVENUE GATEWAY SYSTEM (RGS) where payments
are registered under two categories which is assessed tax like individual presumptive tax and non-
assessed tax like Value added tax, skills development levy(SDL). Under assessed debit number is
required to be filled which will automatically provide the debt amount which is supposed to be paid
while in non-assessed tax there is no need of debit number, the amount to be paid is entered manually
and then after registration two copies is to be printed from submitted order form/print.

EFD Enforcement ;

This is also an activity which. Was done in groups with other officials so as to make the people to use the
machine to ensure receipt to their customers after they have purchased

Stamp duty;

These a duty levied on the legal recognition of certain documents, also during my practical training i
used to issue the stamp duty to the TRA customers and I placed the stamp duty to the required
documents.
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 Making tax installment follow up;

Here i used check the taxpayers account and see if they have paid the tax as required and if not i was
responsible in riming the taxpayers to pay the installments as required.

Registering incoming mail;

This involves receiving different letters from taxpayers and other TRA customers and registering those
letters into the incoming mail, Incoming mail register is the special register which is used to keep records
of different received letters from the taxpayers and other organizations.

Block management and preparation of block management report;

This is door to door survey where by i used conduct door to door survey in order to check the taxpayers
if they are using EFD machine, they have paid the installments and they have TIN certificate. After
conducting the block management i was responsible in preparation of block management report which
is to be sent to the headquarters.

Tax education;

In TRA there is a department involves with Education programmed with the objective of enhancing the
level of tax awareness to tax payers and the general public. TRA offering education to its customers by
using direct meeting between tax consultants and tax payers, media, press conferences, pamphlets,
newspapers and by forming small clubs in schools and higher learning institutions of assessment file and
letters and other documents like copy of TIN certificate are kept under permanents notes (PN). Records
of larger and potential taxpayers are kept under box files, the reason behind of keeping hardcopies of
taxpayers into files is to keep evidence when it`s needed.

2.3. INRERESTING THINGS DURING( PT ) PRACTICAL TRAINING

The office operations and how staff members work from each department, their cooperation,
how they share information and the way coordinate each other in different activities or
responsibilities, how to work and lives with each other in any organizations.

Cooperation between students whose were doing practical training there and their on-site
supervisors. I enjoyed such kind of corporation because everyone participate effectively in work
performed and contributes their efforts in various way and in different circumstances. And other

is the system of division of works or duties within an organization.

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2.4. MEASUREMENT OF DEMAND OF THE DUTIES ASSIGNED
Most of task and duties I performed had some demands in which one had to have them so as o be
able to compete the assigned task and duties easily.

For the most part of task and duties I performed were times demanding, due to the fact that most
of them were still in process. Thus, I was required to be fast and smart in attempting them so that
they could move to another department for one approval after being checked with any on-site
supervisor.

Also fluency in Good communication skills was another crucial demand for the tasks I
performed the skills needed were not only verbally but also in the way of approaching other
employees in the organization.

In registry and domestic revenue department where I was performed my duties, the computer
skills is are most important in performing such duties, during the practical training period the
task required me to have good knowledge in programs like Microsoft Excel this is according to
my duties and task with I performed and this software help to run very smoothly without too
much assistant of the on-site supervisor. And without forgetting punctuality, Hardworking and
secrecy were important demand aspect in performing my duties during the whole practical
training period, so long as the tasks were many and demanded on a short time, it required me
punctual, hardworking and privacy.

2.5. PROBLEM FACED WHEN EXCUTING TASK PROVIDED

During my practical training at TRA still there never presented serious problem in so doing my
tasks and duties at the organization. The problem that I encountered while working with the TRA
in the department of accounting and finance were the following.

 Lack of enough information. According to task and duties I performed in practical

training period the is the problem of information which are needed when we performed
such duties because when dealing with the recording the data of one membership we got
the ate some long which are take in the year of 2001 but the files of this particular year
are missing so this lead to the problem when filling the information of such particular
membership.

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  Lack of enough computer. Due to an activities which we are assigned we should have
enough computer which will help as to facilitate the activities so need as to came up with
our own computer in order to perform such particular task which we are given to perform
as our duties during the practical training.
 Network problem was another challenge encountered in conduct the duties in the
practical training. When we conducting the duties of verification of the people who have
done the payment of tax of real estate in the different street in arusha city because we are
using the network for searching and to prove the payment of tax of real estate they are
sometime this problem of network occurs.
 Lack of tax education to taxpayers. Most of the taxpayer are not well educated on the
competition of tax basing on the new rate. Usually the rate of tax in Tanzania Revenue
Authority is changed.

2.6. SOLUTION AND RECOMENDATON TO SOLVE THERE FACED PROBLE

I solved them through asking my supervisor whenever I overcome I overcome such problem
such problem of having technical problem of network I had to stay band wait for the network to
work properly this should be solved by the government as it seems is country wide problem to
enhance efficiency and effectiveness in accounting. I recommended the Tanzania Revenue
Authority here should keep on insist and remind taxpayers to affect their payments before and
due date. This will keep them out from out from penalties

2.7. PRACTICAL TRAINING EXPECTATION

Before training period, it was very anxious to work with the training period, it was very anxious
to work with the authority as one of my ambition is to be a Tax administrator thus was expecting
to learn, practice and understand in details as many issues as possible relating to TRA. Such
expectations were some extent met as to a large extent I did not fulfil as what I expected as a
matter of fact can be simply explained as follow.

 To link the theory learned in the first year course such as Business communication, and
accounting for finance this module course help me to link the theory which I was learned
in those model help to transform those in to more practical.

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  In this context to some context to some extent my expectation was met in the course of
the training through various activities I performed in the organization. I was able to link
theory I learned in various course with what is actually in the organization like
organization behavior and structure, business management as how TRA management
plan, organize staff, coordinate and lead. I acquire also various accounting issues such as
being familiar with various reporting standards as I was passing through accounting
reports brought by different companies.
 Interesting in knowing, learning and understanding various issues relating to taxation
system in Tanzania the expectation was met due to the fact that TRA administers all taxes
in Tanzania for this matter it was a perfect placement thus I can say that I was able to
relate the theories taught in the class with the what was actually practiced at the field.
 To gain exposure as far as the labor market is concerned which will help me after I
graduate and also sometimes in future.

2.8. NEW THINGS LEARNED

2.8.1. Academically
I gained a practical experience as relating to the theories lent in the class such as account
for finance, business communication skills as well as management. Further widened up
my knowledge in IT and computers in general as I was using computer most of duties
which was performed but the number of computer where very few but I learnt various
programs and software used by authority. This increase my competences on various
issues related to theories I lent in the class

2.8.2. TRA culture

TRA is the one of the organization which have their own culture. One of the most culture
is for man putting on neck ties and shaving beads. Also the dressing code was mostly
dynamic and based on once decision. It was also a culture at TRA the late coming
employees even as student to greet all fellow staff before continuing with duties.

2.8.3. ATTITUDE
Attitude is very important factor for success in any organization. As I had observed
employees with bad attitude and way of conduct are not always successfully this is true
for interns as well. Good attitude is the key for employee promotion and employment. A
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 reputable organization like TRA needs competent employees with good attitudes
therefore it should not be underestimated.

2.9. GAPS BETWEEN THEORY AND PRACTICAL

 It is true that theory and practice directly related to each other. Theory builds the way for
practice to take place because one cannot practice something without knowing its
theoretical aspect. Similarly theory without practice does not give the meaning because it
is through practice that theory gets into once knowledge and also practice makes
perfection in understanding the theories.
 The gap between theory and practice may be from the fact that theory does not cover all
that is needed in the labor market given variety of task undertaken in different
organization though normally it is what one has in theory will apply when it comes to
practice otherwise heavy training might be needed.
 Also the gap between theory and practice can be seen in the time taken in performing the
two aspect. It is obviously that we take a long period studying theories as compared to the
time taken to the practical training. It is very true that theories build a funder mental
ground for practices but we must also consider that people learn faster through practices
than theories, thus the time period for practical training has to be extended so as to easy
the whole learning process.
 Another major gap I felt between theory and practice is the knowledge acquired from
some subjects which are basically taught in theory do need to be lent more practically,
taking example of computer programmers and applications. This is because when
someone looks at the transcript of Bachelor of economics and finance he/she will see
courses like communication computer application and management information system
which are all about the uses of computer but in reality what is covered in these courses is
very theoretical and one does not gate specific practical experience enough to meet the
demand for the rapid developments taking place in the globe. There were some of the
things which I had been taught in class and didn’t understand well but I understood most
the things which I had taught practically within a shorter period. The time taken to
understand things related to computer is much shorter in practice rather than theory.

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2.10. EMPLOYMENT PROSPECTS
I have very happy working in this organization which is TRA staff in friendly and conducive
atmosphere for my period of training and my practical work has been challenging and enjoyable.
I would appreciate with a great concern if the TRA will recruit me immediately after completion
of my studies

I believe that the organization would not hesitate to have me as an employee, for they really
appreciated the level of cooperation, interaction and hard work I display throughout my time
with them. However, my placement was merely a branch which has no authority to employ. TRA
staff appreciated my work and am sure they will need to employ me as their employer, and if I
get another opportunity of being among the member of staff of the TRA, I will definitely use my
academic achievements for the benefit of the TRA

At the end our PT the Regional Manager and Head of human Recourse of TRA have promised to
employ for the way I work properly and faithfully with them. This made me to be comfortable
with my PT at TRA and to thanks my coordinator.

2.11. RELEVANCE OF TRA FOR ( PT) PRACTICAL TRAINING

The relevance of the attachment with the TRA for practical training is included in various aspect;

 Academically as a practical application of the theoretical aspect learned at the university

for single academic year.
 It was also relevant as regards to my career aspiration as future to become a financial
analyst or an economist , thus I was able to acquire knowledge for a lot of issues related
to taxes which I think lies strong foundation for my long professional journey.
 Networking, exposure as well as a starting point to work experience is another relevance
I obtain from the organization which is of advantage as far as the labor market is concern

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 CHAPTER THREE
CONCLUSION AND RECOMMENDATION
3.1. CONCLUSION
This field training report gives more deeply explanations on what encountered in the whole
period of practical training in TRA –LARGE TAXPAYER. Therefore the report covers a large
part on the Domestic revenue especially under the TRA Organization also it shows the activities
performed in the department with respect to accounting and tax collection on the real estate of
some street in Bukombe -Geita region . The PT course needs to add up precious experience and
stream of knowledge to the trainee through various tasks students perform during their practical
training.

3.1.1. STRENGTH OF THE FIELD ATTACHMENT PROGRAM

1. Academically.
I gained a practical experience as relating of the theories learn in class such as
accounting. I further widened up my knowledge in IT and computers was few and thus I
learnt various issues related the theories I learnt in the class.
2. Working culture.
TRA is one of the organizations which have rich organization cultures. One of the most
prominent practices is a compulsory act of men putting on neck ties and shaving beads.
The dress code was mostly dynamic and based on one’s decision. It was also a culture at
TRA for are late coming employees even as student which we conduct the PT at this
organization to greet all follow staff before continuing with duties. The manager and
other top officials would normally visit employees and greet them at least once in a week.
Also the employees of TRA organization have the culture in every Tuesday and Thursday
in are week they have short studies which consist of all field students in this
organization.
I learned that in whatever organization once is he/she has to adapt into the dress code of
the area and maintain the organization culture as a whole. This adaptation shows how
smart an employee ids and his/her readiness for change. TRA value its employees from
the time of interviews by assessing the ability of such persons to adapt to the organization
culture.I learned that culture specific requirement should be known well before
interviews.

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 3. Working Attitude

Attitude is a very important factor for success in any organization. As I had observed it,
employees with had attitudes and ways of conduct are not always successful. This is the
true for trainees as well. Good attitude is the key for employee promotion and
employment. A reputable organization like TRA needs competent employees with good
attitudes therefore it should not be underestimated.

3.1.2 WEAKNESS OF FIELD ATTACHMENT PROGRAM

Working as a trainee one has to work hard for the fact that the herder you work the more the
chance of learning. Another reason is that in most cases the organization might be interested in
employing the trainee in future when measure up to the demands of the tasks performed and of
course since the organization evaluates the trainee at the end of the programme then it is
important to earn a better grade by working not only hard but also carefully.
 Computer problem
Lack of enough personal computer for performing various activities concern in this organization
were supposed to perform those activities by using our personal computer by installing software
package to our personal computers in order to under taking assigning work.
 Access of information
Some of the information related to the duties that I performed could not be accessed directly
unless one is an authorized user to long. Means that is take are long time to accomplish this task
because the are some of information which is not available also because of the information
which we are used we share to all people so it take are time when someone use it another we
waiting for it after finish so due to lack of information lead to take long time to perform duties on
time.

3.1.3 BENEFIT OF FIELD ATTACHMENT PROGRAM

Being exposed to the working environment it transform the mind by knowing how the
organization culture can impact the life style of the employees and how personal customers an
taboos are controlled to enable the organization to meet predetermine goals. It is through PT one
can realize growing use of technology in performing many tasks because during this era of
globalization almost everything has been technologically transformed hence a growing need of

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information technology skills to students. TRA is the one of the most agencies of government
which is given the power of collecting revenue within our country this is done though the charge
of tax administered by TRA can be used in the redistribution of income and welfare as well as
for economic regulation.
 The duties performed during the PT signify the need for the students to have a
great ability to put theories into practices as well as having ability to diversify
their skills in order for them to perform the tasks efficiently. In our Tanzania
education system of education is more theories and examination oriented thus
students do study hard only to perform in our examination but when we came to
apply the theory is coming very hard because of our education system. Also the
student should try to create that ability of transforming the theories lent in the
class to practices which is what is needed at the working environment.
 Networking, exposure, work experience as well as career development which are
of advantage of the students as far as the labor market is concerned. Practical
training exposes students to such issues as for the case of TRA have highly
contributed in upgrading the most professional qualification. PT builds
confidences and understanding to students in varies fields other than those which
are not within their specialization, for example issues relating to IT which is not
main concern to the customs and Tax students.

3.2 RECOMMENDATION
During the course of undertaking the PT at TRA is to come to realize that there is the gaps which
exist and they need to be solved for the betterment of all parties who take part during the training
which includes students, university and various institutions where students are located during PT.
The PT reveals some important areas which need to be improved in order to meet the
predetermined goals of all parts. This can be viewed into two perspectives.

3.2.1. IMPROVING THE GAPS IN TEACHING THEORY AND PRACTICE

3.2.1.1. SUGGESTIONS TO THE INSTITUTE OF ACCOUNTANCY ARUSHA (IAA).
Based on the faculty of economics and finance, my suggestion is that the co-coordinator should
assist the students to secure field attachment which can enable them in developing their
professional.
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To improve the computer knowledge to the institute students theoretically in this world of
globalization and being technological oriented is not good indicator towards producing
competent graduate. As the current computer skill is are more needed everywhere because all
activities which are take place in any organization its needs the knowledge of computer which
are mostly used to facilitate the different work.

Extension of duration for PT. Eight weeks of practical training periods is not enough for student
to transform what is gained theoretically from lectures and seminars for the periods of one years.
I suggest that to increase the time of practical training because in our institute to practical
training is done only for second year for degree holders but I suggest that the institute to provide
the practical training in the first year for degree holders in order to increase the duration of
practical training and to gain experience when duration is increased.

Involvement of various institution in teaching process. IAA should build the culture of inviting
various institutions officially to offer some training in seminar as part of what we coved in the
class lectures. This will enable the students to learn different thing from our fellow student which
came from other institute and strive of achieve them which in turn will enhance capacity building
among the students hence being able to fit in different organizations.

3.2.1.2. AT THE ORGANIZATION (TRA) BUKOMBE IN GEITA

On the side of Tanzania Revenue Authority, my recommendation is that the organization should
insist to the use of more advanced technology, for example the use of computerized system in
storing client’s files and in handling different claim. This can enable to minimize customer
complaints due to the delayed of services.

In addition, the organization should recruit new employees as well as providing training for
workers that can enhance to solve the problem of shortage of staff to reach customer satisfaction
and hence increase workers efficiencies.

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 REFERENCES.

*Ndaba E.N (1987) Administration of Revenue Collection in Tanzania, Dar -es- Salaam
Education Publishers and Distribution Ltd.
*R.G Mponguliana (2005), Tax theory and practice of Taxation in Tanzania second Addition
2005 NBAA.

*Tanzania Revenue Authority (2007),Tax Payers Charter TRA Revised Edition 2007, By
Tanzania Revenue Authority, Tanzania, Dar es Salaam.

*Tax administration and structure in Tanzania 2007; Tanzania Revenue Authority Manual.

*The United Republic Of Tanzania (2004), Income Tax Act 2004, Revised Edition (2008), By
United Republic Of Tanzania, Dar- es- Salaam.

*The structure of TRA designed so as to simplify the tasks of collecting taxes at all corresponding to the
income of taxpayer1: structure of TRA ,Source: Retrieved from www.tra.go.tz

APPENDICES

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32