COLLEGE OF BUSINESS EDUCATION(CBE)

DEPARTMENT OF ACCOUNTANCY

FIELD ATTACHMENT REPORT

STUDENT NAME : YAKOBO PHANUEL CHARLES

REGISTRATION NUMBER : 02.1996.21.01.2022

PROGRAMME : ORDINARY DIPLOMA IN BANKING AND

FINANCE

YEAR OF STUDY : SECOND YEAR

NAME OF THE ORGANIZATION: TANZANIA REVENUE AUTHORITY

(MBAGALA TAX SERVICE CENTER
DAR ES SALAAM)

FIELD ATTACHMENT PERIOD : SIX WEEKS

MARKER’S/SUPERVISER’S NAME: SHAKILA KISAMPA

JULY 2024
 AKNOWLEDGEMENT

First of all I am grateful to almighty God who keeps me alive up this moment as well as giving good
health throughout my practical training period.

Secondly I would like to allocate my special thanks and respect goes to my lovely parents as well as My
family in general for their valuable contributions, endless moral support, understanding, prayers,
encouragement in my education for pay tuition fees that lead me in pursuing and get straight to my
ambitions, goals, and carrier in academic.

Also I would like to express my gratitude to TRA (Temeke Region Tax) for accepting my application
latter for field practical and considered. Also mbagala tax service Center for receiving me to make
practical training for higher corporation with them.

Moreover I would like to thank staff of Mbagala Tax service Center like M.kawa data section officer,
R.Mabula Host organization officer and director manager at Mbagala Tax service Center and other staff
members for their contributions and kindness extended to me during the entire time of my field Period
stay at their office. Also I provide more appreciation to my Internal supervisor R.Mabula for giving me
necessary support and well supervise me and other appreciation to college of business education CBE in
Dar es salaam compus for introducing and maintaining the field practical training as a part of my studies.

I didn't do anything If I forget to express my deepest appreciation to my external supervisor madam

SHAKILA KISAMPA for her uncountable support, construction advise at field period. May god bless
you and give you more strength to support other students as much as you can so as to build a bright
future of our country.

I also supply my inner most appreciation to my friends, roommates, and fellow students for
encouragement, support and advise especially on how to fullfil my report.

I acknowledge All the mentioned and unmentioned for their material and moral support for this
accomplishment. The almighty God bless them.
 ABSTRACT /EXERCUTIVE SUMMARY

This executive summary is about what I was learned in Mbagala Tax service Center.

The objective of practical training is to give an opportunity to the students to practices what they have
learned in classes during lectures and personal study.

This report give out a general overview of activities carried and the knowledge acquired from the
practical training at TRA Mbagala Tax service Center.

And this is consist of three (3) chapters and every chapter tends to have its components as shortlisted in
the table of contents.

1st chapter. Introduction which includes Background information of the organization, Major services
provided by organization, Objectives of the field attachment period, and organization structure.

2nd chapter. Field practical Training Experiences.

❖ Explains different specific activities performed within the Department/Section and Unit during
field attachment (major activities and focus of the department/section)
❖ Tasks and duties/ assignments undertaken during the field attachment period.
❖ New knowledge gain during field in each responsibility.
❖ Problems/ Challenges faced in exciting the tasks with their respective solution and
recommendations.
3rd chapter. This is the end chapter which gives conclusion and recommendations in the field area
concerning improving the gaps in teaching theory and practice.

Conclusion; major strengths and weakness and commendations include the strengthening of the field
practical training program.
 DECLARATION:

To my best knowledge I declared that this work is entirely mine. It has not been submitted by anybody
for any academic college or any higher learning institutions for a similar or any other certificate award.

STUDENT NAME: YAKOBO PHANUEL CHARLES. DATE: 25 SEPT 2024

 TABLE OF CONTENT
AKNOWLEDGEMENT .............................................................................................................................. i

ABSTRACT ................................................................................................................................................ ii

DECLARATION…………………………………………………………………………………………iii

TABLE OF CONTENT.............................................................................................................................. iv

LIST OF FIGURES .................................................................................................................................... vi

LIST OF ABBREVIATIONS ................................................................................................................... vii

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

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

1.1 HISTORY BACKGROUND OF THE TANZANIA REVENUE AUTHORITY

..…........................…....................................................................................................................................1

1.2 MBAGALA TAX SERVICES CENTRE……………………………………………………….……1

1.3 VISION OF TRA AT MBAGALA TAX SERVICES CENTRE……………………………………..2

1.4 MISSION OF TRA AT MGABALA TAX SERVICES CENTRE……………...……………………2

1.5 FUNCTION OF MBAGALA TAX SERVICES CENTRE…………………………………..……….2

1.6 MAJOR PRODUCTS OR SERVICES OFFERED BY MBAGALA SERVICES CENTRE…...……3

1.7 OBJECTIVES OF THE FIELD ATTACHMENT ................................................................................ 5

1.8 ORGANIZATION STRUCTURE ........................................................................................................ 5

1.8.1 MAIN ORGANIZATION STRUCTRE OF TRA (NATIONAL WISE)…………………………...8

1.8.2 ORGANIZATION STRUCTRE OF TRA-TEMEKE REGIONAL (REGIONAL WISE)……...….8

CHAPTER TWO ......................................................................................................................................... 9

2.1 DISCRIPATION OF ACTIVITIES IN VARIOUS DEPARTMENTS,UNIT AND SECTION

WHERE THE STUDENT WAS ATTACHED (MAJOR ACTIVITIES OF SECTION) .......................... 9

2.1.1 FRONT DESK SECTION AND CUSTOMER SERVICES ............................................................ 9

2.1.2 REGISTRY SECTION ...................................................................................................................... 9

2.1.3 DATA SECTION ............................................................................................................................ 10

2.1.4 EXAMINATION ROOM SECTION …………………………………………………………...…11

2.2 TAX AND DUTIES/ ASSIGNMENT UNDER TAKEN DURING THE FIELD ATTACHMENT
PERIOD…………………………………………………………………………………………………12

2.3 KEY ACHVEMENT DURING THE FIELD ATTACHMENT PERIOD………………………….12

2.4 NEW KNOWLODGE AND SKILLS GAINED……………………………………………………13

2.5 CHALLLANGE/PROBLEM EXPERIENCED DURING THE FIELD ATTACHMENT AND HOW

WERE HANDLED…………………………………………………………………………………….…14

CHAPTER THREE: .................................................................................................................................. 16

3.1 CONCLUSION AND RECOMMENDATION .................................................................................. 16

3.2 CONCLUSION. .................................................................................................................................. 16

3.3 RECOMMENDATION ....................................................................................................................... 16

REFERENCE ............................................................................................................................................ 18
 LIST OF FIGURES
Figure 1 TRA organization structure country wise ………………………………………………….7

Figure 2 TRA Mbagala Tax service Center organization structure ……………..…………………...8

 LIST OF ABBREVIATIONS
TRA Tanzania Revenue Authority

CBE College of Business Education

EFD Electronic Fiscal Device

VAT Value added tax

TIN Taxpayer identification number

CMVRS Central motor vehicle registration system

ITAX Integrated Tax system

TID Tax Investigations Department

ICT Information and Communication Technology

RM Regional Manager

ARM Assistance Regional Manager

DRD Domestic Revenue Department

VAT Value Added Tax.
 CHAPTER ONE

INTRODUCTION
1.1 HISTORY BACKGROUND OF THE TANZANIA REVENUE AUTHORITY (TRA)

The Tanzania Revenue Authority was established by Act of Parliament Not 11 of 1995 and started it's
operations on 1st July 1996. In carring out it's statutory functions. TRA is regulated by law and is
responsible for administering impartially various taxes of the central government. The authority which
administers a number of taxes is under the general supervision of Board of directors.

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

The Tanzania Revenue Authority is a government agency of Tanzania, charged with the responsibility of
managing the assessment, collection and accounting of all central government revenue. It is a semi-
autonomous body that operate in conjunction with the ministry of finance and economic affairs under the
general supervision of the ministers for finance. Officers of the TRA are located in throughout regions of
Tanzania with it's headquarters in soloing drive at Dar es salaam hence also being presented in Zanzibar.

The motto of the TRA "Together we build our nation"

The practical field training was undertaken at Mbagala Tax service Center in Temeke Region.

1.2. MBAGALA TAX SERVICE CENTER.

Mbagala Tax service Center is a Tax center established within Temeke Tax Region and it's generally
under the Domestic Revenue Department.

Mbagala Tax center is established as a support center for servicing small and medium taxpayer located at
Mbagala kuu, chamanzi, Kijichi, Kizuiani, Charambe, and Mbagala Rangi Tatu, this is among areas
located at Mbagala Tax service Center.

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The center operates under Domestic Revenue Departments it has jurisdiction over small and medium
taxpayers and contain a Tax Audit and a Tax credit management unit. The center is supported by
Temeke Region Tax office, when it comes to complicated issues relating to taxation.

Mbagala Tax center has Debt collect Unit, Front desk Unit, Normal flow and Data center.

1.3. VISION OF TRA AT MBAGALA TAX SERVICE CENTER.

The vision of the organization is "A Trusted Revenue Administration for Socio-Economic
Development". In ensuring realization of the organization vision the organization has set it's self to make
it easy to pay tax and make lives better.

1.4. MISSION OF TRA AT MBAGALA TAX SERVICE CENTER.

The mission of the organization is "we Make It Easy to pay Tax and Enhance Compliance for suitable
Development".

In an effort to realize it's mission of increasing revenue collection through enhancement of voluntary
compliance. TRA have adopted Mechanism which make it easy for taxpayers to comply with tax.

In so doing the tasks of revenue collection become more effective and efficient by reducing the cost of
collecting tax decrease thereby making more resources available for improving public service and
making lives better.

1.5 TANZANIA REVENUE AUTHORITY IS A BODY CORPORATE WITH PERPETUAL

SUCCESSION AND COMMON SEAL TASKED WITH THE FOLLOWING ARE THE CORE
FUNCTIONS OF MBAGALA TAX SERVICE CENTER.

(¡) To monitor and ensure the collection of fees, levies, charges or any other tax collected by any
ministry, Department or division of the Government as revenue for the government.

(¡¡). To monitor, oversee, coordinate activities and ensure the fairs, efficient and effective administration
of Revenue laws by the revenue department in the jurisdiction the union government.

(¡¡¡). To advise the ministry and other relevants organs on all matters pertaining to fiscal policy, the
implementation of the policy and the constants improvement of policy regarding revenue laws and
administration.
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(iv) To promote voluntary tax compliance to the highest degree possible.

(V) To take such measures as may be necessary to improve the standard of service given to taxpayers with
a view to improving the effectiveness of the revenue department and maximizing revenue collection.

(Vi) To determine the steps to be taken to counteract fraud and other forms of tax and other fiscal evasion.

(Vii) To produce trade statistics and publications on a quarterly basis.

1.6 MAJOR PRODUCTS/ SERVICES OFFERED BY MBAGALA TAX SERVICE CENTER.

The services offered by Mbagala Tax service Center based much on the one department which are domestic
revenue department (DRD), but Temeke Region Tax have two department which are custom and excise
duty department and domestic revenue department apart from these main departments also there are
supportive departments which provide some services in TRA

DOMESTIC REVENUE DEPARTMENT (D.R.D); this is the important department that deals with the
collections of all domestic revenues from different sources like shops, motor vehicles, companies,
restaurants, announcement posters etc. Domestic revenue department provide services basing on taxes,
fees and charges which are administered under this department are: income tax for individuals and
corporations, value added tax, excise duty on locally manufactured goods, motor vehicle registration and
transfer, skills and development levy, driving license fee, port and airport service charges and stamp duty.
The following are the services and products which offered by TRA in domestic revenue department.

❖ Registration: to be the taxpayer first of all you has to be registered. TRA offer service to
taxpayers/customers in different registrations like Motor Vehicle Registration, EFD registration,
TIN registration, Online Registration for TIN, Registration for VAT, Registration for Payment
e.g. skills development levy, pay as you earn (PAYE), individual tax payment registration and also
in register artist products (FMIS), and tax payer registration in specific block example. This
registration done by TRA can be explained as follow;
Taxpayer identification number; Registration should be provided after fulfilment of all requirements:
Regional Office: within 1 working day from the date of receipt of the application. District Office: within
10 working days from the date of receipt of the application.

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 Value Added Tax; Registration should be provided after fulfilment of all requirements: Region:
within 1 working day from the date of receipt of the application. District: within 10 working days from the
date of receipt of the application.

❖ Tax Education; In TRA there is a department involves with Education programmes with the
objective of enhancing the level of tax awareness to taxpayers 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.
❖ Tax Investigation service; This kind of services is provided in Department of Tax Investigation by
supporting Revenue Department in enforcing the various tax laws through regular investigation of
tax cases with substantial amounts of revenue at risk. Also, involves in investigation of cases in
which there is tax evasion.
❖ Offering Tax clearance Certificate. This is the unique service that offered to taxpayers who
complete their tax debt in a year. This certificate identifying that taxpayer completes his or her
amount of tax that he she must paid in a year.
Response to enquiries and complaints TRA will handle complaints and enquiries from
taxpayers/stakeholders and provide prompt replies in order to improve the level of service delivery. TRA
shall provide replies to simple enquiries within 1-day TRA shall provide replies to complex enquiries and
complaints within 5 working days.

❖ Tax researching service. TRA conduct different research to determine the effect of certain amount
of tax imposed and come up with the conclusion of maintaining the same amount, decreasing or
increasing. Tax investigation service carries out by the special department of research and policies.
❖ Permits and licenses; Tanzania Revenue Authority (TRA) permit the operation of business in the
country by provide the license of the business and driving licence to the customers/clients. The
service of offering licence it verify that particular client follow all rules and regulation allowed to
operate a certain business or driving according to his or her request.
❖ Tax collection and accounting services; To the government side TRA perform the unique service
of collecting and accounting all taxable and non-taxable revenues.

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1.7. OBJECTIVES OF THE FIELD ATTACHMENT

• To match theory and practice which I have learned in class and in the field.
• The field attachment is the part of studies in particular to enable students to evaluate their
selves about their working performance based on professional matters.
• Field attachment enables students to get an opportunity to practice what they have learnt in a
class so as to tackle different situations during the field work.
• It enhances student to get enough experience on how to conduct a work, to be effective and
efficient to their responsibility, terms of employment and ethics.
• To improve both theory and practical skills
• Provide an opportunity to learn important skills which will help in becoming a professional of
the future.

1.8. ORGANIZATION STRUCTURE

1.8.1 Main Organization Structure of TRA (National wise)

TRA is under the direction and control of a board of directors, which is headed by a chair person
who is appointed by the President of United Republic of Tanzania. The Board is responsible for
the formulation and supervision of the implementation of the policies of Tanzania Revenue
Authority. It is also responsible for advising the Minister of Finance on the fiscal policy of the
country and tax matters in particular. The Board consists of ten members including the
Chairperson.

The ex-officio, who sit on the Board by virtue of their positions includes;
• Permanent Secretary- Ministry of Finance and Economic Affairs(Union government),

• Principal Secretary- Ministry of Finance (Zanzibar Government),

• Governor of the Bank of Tanzania, and

• Commissioner General of TRA.

In addition to the five ex-officio members, the Minister for Finance also appoints from the public
four other members to the Board on the basis of their professional knowledge, experience and
competence in relevant areas of finance, commerce or economics. The tenure of the office for the
members is three years and the non-ex-officio members can be re-appointed only once.
5
Other top officials who aid the board of directors in TRA include;

• Commissioner General

Commissioner General is the Chief Executive Officer of the Authority and is the Chairperson of
the Top Management team composed of all heads of departments. There is a Deputy Commissioner
General who assists the Commissioner General. Subject to the supervision and control of the
Board, He is responsible for the day-to-day operation of the Authority, his responsibilities
includes;

• Management of funds,

• Properties and other sources including administration and control of other officers and staff
of the Authority, and
• Reporting to the Board of Directors the performance of the Authority.

Commissioners
There are four Revenue Commissioners who are assisted by Deputy Commissioners. The Revenue
Commissioners lead the following departments; Domestic Revenue Department (DRD), Customs
and Excise duty Department, Large Taxpayers Department, and Tax investigation Department.

6
More details of the TRA main organization structure can be found on following figure 1.

7
1.8.2 Organization Structure of TRA-Temeke Region. (Regional wise)
Temeke Tax Region is headed by a Regional Manager, the organization consist of two independent
Departments namely Domestic Revenue department and Customs & Excise Department. The
Regional Manager office oversees several other sections which include ARM- Debt, Technical
Unit, Taxpayers Services, Motor Vehicle Registration & Driver’s License and ARM-Audit. These
sections are further divided into subsections; more details can be found at the figure below

Figure 1.8.2 Temeke organization structure

8
 CHAPTER TWO

2.1 DESCRIPTION OF ACTIVITIES IN VARIOUS DEPARTMENTS, UNIT & SECTION WHERE

THE STUDENT WAS ATTACHED (MAJOR ACTIVITIES OF SECTION)
During the whole period of all weeks, I assigned to perform different activities in various section like the
following explained below

2.1.1. FRONT DESK SECTION & CUSTOMER SERVICE.

Front desk is section which taxpayers make first contact with TRA officers/staff several activities were
undertaken at the front desk These activities were.

i) Receiving incoming mails from clients.

Incoming mails are letter correspondences from taxpayer to the center. The correspondence could be an
initial correspondence or correspondence in reply to initial correspondence by TRA. Before receiving
incoming mail the responsible officer has to check if the taxpayer has recorded his TIN or phone number
on latter/ written correspondence submitted.

After establishing that proper details has been provided in the incoming latter, TRA officers at the front
desk will then take delivery of the latter by affixing the authority's rubber stamp on the taxpayer copy.

The incoming mails is then recorded in the mails register book and the latter is kept in file opened for mail
register of the day or date.

At the closure of business of the day the incoming mails register together with the specific mails are
submitted to the in-change for assignment of the mails to different officer in the center.

2.1.2 REGISTRY SECTION.

Registry is the section where documents and files of taxpayers kept/ stored. Activities I was performed
were.

(I) Arrangements of files of taxpayers in the shelves according to ascending number of TIN.

(II) Record information of taxpayers.

9
 2.1.3. DATA SECTION.

Data section is section where various activities done like to perform TIN for customer. The following are
activities I was performed in data section.

(i) Taxpayers’ registration.

It's mandatory for every taxpayer to be registered for TIN.

Taxpayer registration and issuance of TIN is done for business and non business purpose. Non-Business
registration for TIN is done for employees, non business purpose and procurement of driving license.

A taxpayer wishing to register for TIN is supposed to apply for TIN online through Taxpayer portal.

(ii) Issued and printed of TIN for non-Business purpose.

A taxpayer in order to get TIN certificate must have letter of identification from local government with a
passport size picture and TIN number.

(iii) I was assigned to offer motar vehicle stricters and release note to those business motor vehicles that
paid the required amount of tax which they supposed to pay in September.

(iv) Tax clearance processing.

Tax clearance Certificate is issued to the taxpayer as evidence that the taxpayer has discharged all his tax
liabilities as assessed up to the time in which the tax clearance Certificate is issued.

The taxpayer seeking to obtain tax clearance is supposed to fill in form for application of tax clearance.
The form is then submitted to the officer in charge of the section, The officer establish tax position of the
taxpayer by looking at the tax payment record in itax system. If there are any tax payment which are due
and unpaid the taxpayer will be directed to pay the liabilities first before tax clearance Certificate issued.

If the officer in charge of processing tax clearance find from itax system that the taxpayer has cleared his
tax liabilities due at that time he will recommend for him to be issued with tax clearance. Before tax
clearance is issued to the taxpayer the recommendation has to be cross checked and authorized by another
officer.

(V) Transfer of TIN/ Change of use of TIN and closure of business process.
10
On application by the taxpayer to transfer TIN, change of use of TIN or closure of business the officer
assigned with the application is duty bound to conduct due diligence to establish truthfulness of the
application. In conducting due diligence, the officer may request the taxpayer to supply letter from local
government authority of the registered to confirm closure of business or transfer of business premises from
the street.

In case of transportation business the officer may request for report from the vehicle inspector to establish
the state of motor vehicle ( if it wasted )

After the the truthfulness of the matter, the officer incharge will establish taxpayer position. If the taxpayer
has any tax arrears, he/she will be required to pay the tax due or comply with any tax law before the TIN
is transferred or use of TIN is changed.

2.1.4. EXAMINATION ROOM SECTION.

Examination room is main section in mbagala Tax service Center which many activities done, the
following are activities which I was performed in examination section.

(I) Tax assessment.

The center is mostly dealing with small and medium taxpayers. The taxpayer fill in form ITX200.01.E or
ITX202.01.E for statement of estimates. The form is then submitted to the officer who interviews the
taxpayer to determine the turnover and taxpayable.

During the interview TRA officers inquirie on information on minimum and maximum daily sales, number
of days the business is open in a week or month, size of business, Whether the premises are self owned or
released in nature of the business.

Answers to all these questions assist the interviewing officer to establish the amount of tax which is
payable by the person.

(ii) Debt management and follow-up.

Debt follow-up was done by call remainders to taxpayers who have agreed to settle their tax arrears by
instalments via written contact. Taxpayers whose next date for payment of instalment were called to
remind them of the due date.

11
Taxpayers who has not made payments and the due date have passed were also reminded to make payment.

At the end of calendar month a debt collection report is prepared to indicate the amount of tax debt which
has been collected in month.

2.2. TASKS AND DUTIES/ASSIGNMENT UNDER TAKEN DURING THE FIELD ATTACHMENT
PERIOD.

(I). I assigned to perform online TIN applications and to offer TIN certificates to various tax payers from
different blocks.

(ii) I assigned to offer motor vehicle stickers and release note to those business motor vehicles that paid
the required amount of tax which they supposed to pay in September.

(ii). I selected to join physical surveying with tax officers. In our physical surveying we based much with
the taxpayers who didn’t pay their second and third installments of tax assigned as well as enforcing the
uses of EFD machines in offering receipt. In this survey I discovered that many taxpayers did not prefer
the uses of EFD machines in offering receipt and many of them didn’t paying tax on time.

(iv). I assigned to arrange the important document for opening new files. This task included the
chronological arrangement of documents by separating permanent documents like TIN certificate copy,
receipt of payments, note of interview and tax clearance if the customer complete the amount of tax
required to pay in a year and continuous documents like tax assessed document.

(V).. I assigned to perform and issued Tax clearance Certificate to various taxpayers who has paid their
Debt up to September.

(Vi). I was performed and printed new TIN for non-Business purpose and Tax clearance Certificate to
various customers.

2.3. KEY ACHIEVEMENT DURING THE FIELD ATTACHMENT PERIOD.

1. Skills development: I was enhancing the technical skills of participants in areas such as tax compliance,
tax auditing, tax collection, taxpayer education, physical survey and other aspects of tax administration in
Mbagala Tax service Center.

12
2.Teamwork: Collaborating effectively with team members, supervisors, students and other stakeholders
during my practical training at Mbagala Tax service Center.

3.Understanding of tax laws: To deepen participants' understanding of tax laws, regulations, and
compliance requirements through practical application and observation.

4.Communication and Presentation Skills: I was Develop and deliver presentations to senior management
or colleagues within TRA to share insights, progress, and achievements during the attachment period.

5. Professional Development: Reflect on my experiences during the attachment period, identifying My

strengths, areas for improvement, and lessons learned that can contribute to my professional growth.

6. Contribution to TRA operations: I was providing TRA with additional manpower and support through
the participation in various dutiesI and tasks under supervisor at Mbagala Tax service Center.

By focusing on these key achievements during my Field Attachment period in Mbagala Tax service
Center. I can make a significant impact, gain valuable experience, and contribute meaningfully to the
organization's goals.

2.4. NEW KNOWLEDGE AND SKILLS GAINED.

(I) Communication skills; Field practical training has equipped me with skills to communicate with
people from different background, level of Education, Age and sex. How to handle charming, angry,
Hot tempered and arrogant clients.

(ii) I learnt how to use various TRA computer software like ITAX, TIN, EFD TAXPAYER
PORTAL, and which used by TRA in carrying out various duties.

(iii) I learnt on how to perform online applications of individual and companies TIN.

(iv) I learnt how to request the office requirement to procurement officer by using the requisition
book.

(V) I learnt how to crosschecking various tax position of taxpayers and arranging payment
mechanism of required tax.

(Vi). I learnt on how the information flows in an organization from top level manager to other
subordinates.
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(Vii) Team work; Field practical training was given me knowledge and skills of work in team in
accomplishing common organization goals.

(Viii) I was learned how to live and work with different people with different attitudes and visions.

2.5. CHALLENGES/PROBLEMS EXPERIENCED DURING THE FIELD ATTACHMENT

AND HOW WERE HANDLED.

There were no major problems faced that could affect the effective execution of the assigned duties. This
is because T.R.A is a well-organized firm. However, since problems are inevitable, some minor problems
were faced, which I shared with my colleagues and other associates for help. Problems faced were mainly
explained by the fact that during my training.

(I) I was the challenge of transforming theories acquired in lectures into practice and lack of experience
in working environment. My practical training was the first-time working experience. I considered these
as challenges and not problem per seen.

(ii). I was faced the challenge of lack basic knowledge in computerized taxation experience had to spend
a lot of time to study and acquire the knowledge needed at the time at large concerning the Record restoring
procedures on taxpayer files of assessed amount of their tax liability, and collecting reliable information
for printing TIN certificate. The solution I was used more time to copy and use computer.

(iii) Power break downs.

When power went off most of work cannot be persuade and staff stay idle since most of activities
performed are though computers which are desk top thus when there is no power some tasks are not done
and people are staying idle till the power come back depend. Hence it delay the process of delivery timely
services to TRA customers Also it's reduce revenue collection. This problem were solved by using
alternative of electricity and use of generator.

(iv) To much paper workings.

Despite of high technology in TRA, stipll there is a problem with the use of too much paper, location and
arrangements of files. Files are arranged and located manually making the work to become boredom and
resources consuming. Eg time and manpower. This was solved by record documents and details of
taxpayers into Microsoft excel.

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(V) Unplanned work.

Day to day activities I was performed in Mbagala Tax service Center was not well planned. Example
Unplanned distribution of duties to students many of us were performed more activities in one section such
as in registry arrangements of files for long time and data section without formality. So students we're
allocated themselves in different activities and section.

Therefore there is a challenge of little chance for preparation if such duties required preparation, Activities
like physical survey and provide education to customers (taxpayers) . It required preparation inorder to
provide intended message to all clients.

(Vi) Insufficient/ Inadequate office store room.

Mbagala Tax service Center have insufficient store room. It lead difficult to found files of taxpayers Easy
due to the smallest store room and poor arrangements of files.

15
 CHAPTER THREE

3.1 CONCLUSION AND RECOMMENDATION

Conclusion and Recommendation.

I talked about what kind of Tanzania Revenue authority can be an influential organ, in raising the revenue
activities directly with aspect of what should be done as Suggestion before one has been placed in his or
her field practical training to narrow the gap between what is taught in the class and what we are meeting
in the real world.

3.2. Conclusion
T.R.A is structured to suit the modern revenue collections of Tanzania Government. The organization
recognizes the need of the revenue administration to support the government activities. T.R.A has attained
high level of success through maintenance of its mission and vision and through realizing the importance
of its clients. These together with good work environment have enabled T.R.A to maintain its code of
conduct that is acting professionally, collecting revenues, upholding clients’ reputations, treating people
working together and thinking about the way they work, considering the dimensions of their actions. This
is Connected Thinking, expressed in the Code of Conduct. All above made me attracted with T.R.A and
never hesitate to apply for the job after finishing my studies.

Also, Practical training opens up employment prospects for the student since the same organization might
call back the students after the graduation. This is because practical training widens the knowledge and
exposes the students in real practical world. Furthermore, my practical training at T.R.A enhanced my
knowledge in business and technology. It improved my skills, knowledge, work abilities, confidence, and
life experiences. Still more are to be done to be able to justify the meaning of the practical training. All of
what are to be done in order to improve this program are included on the recommendation part of this
report especially those concerning with handling gaps in the placement process.

3.3 Recommendations
In the practical training to which I have done I was noticing some aspects which I would like to recommend
about.

(I) One is about improving gap between teaching theory and practice in complying with real work
experience.

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(ii) The quotation that the Organization is not required to pay the students during the Practical Training
should be left at the options of the organizations. This is inorder to Value the works of the students and his
contributions to the organizations.

(iii)The students should go frequently for study tours in various organizations. This will enable them to
see how practically the managers in several departments are performing their managerial work.

(iv) Time for Practical Training should be increased to ensure competences.

Practical Training should be enough inorder to assist students to cover alot of duties and activities in
training area.

(v) Before students start their Practical Training, host organization should give any outlay on what the
students is going to do. This will help the students to meet their expectations and also will assist the
students to write their report which will reflect the planned work.

(vi) Early confirmation. After the students have sent their application letters to the organizations for
placement, they should be given the specific time for replying. This has been the problem as some of the
institutions reply by accepting students too late where students are being allocated to other organizations
and other organizations doesn't provide answer for field application. Example Among of the students
doesn't replayed by the institutions where their application made.

These recommendations are all aiming about how to improve the practical training program and on
how to enhance the students to get the most out of it and at large relying on theoretical concept which has
less practice on a real word.

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 REFERENCE

CBE field attachment report format and guide -2024

The United Republic of Tanzania (2004), Income Tax Act 2004, Government Printers, Dar-salaam

Student logbook 2024

TRA Headquarters (2007) TRA, Retrieved 02.08.2012 from TRA

Headquarters’
Tanzania Revenue Authority website.www.tra.go.tz.

TRA taxes and duties 2020/

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