NAME OF COLLEGE: SINGIDA TEACHER’S COLLEGE

COURSE NAME:INFORMATION AND COMMUNICATION TECHNOLOGY

COURSE CODE:ITT05207

SEMISTER: SECOND SEMISTER

NAME: MAGDALENA. B. MKUDE

REG: 0013

NAME OF ORGANIZATION: IGUNGA DISTRICT TANZANIA REVENUE AUTHORITY (TRA)

COLLEGE SUPERVISOR: JONATHANI KIANDA

ORGANIZATION SUPERVISOR: JOHN SAMWEL MGENI

DATE OF SUBMISSION: 30/11/2017

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 DECLARATION

I SALIMA JUMA. undertaking Diploma of ICT, I declare that this report is the result of my practical
training which I undertook at TANZANIA REVENUE AUTHORITY(TRA) at IGUNGA. The
information and experience provided in this report describe my improvement and skills as a trainee in
industrial practical training( IPT) in IGUNGA District council. And no one is allowed to copy this
report without permission.

Signature:

DATE:30/11/2017

Registration number: 0049

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 DEDICATION

I dedicate my field report to my lovely parents Mr and Mrs JUMA and their family. I am so proud to
have valuable contribution towards my achievements. May almighty GOD bless them for all their life.

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 AKNOWLEGEMENT

Writing a field report is a tough work to be accomplished by a single person. It requires support and
input from different source s as well as from individual. Am therefore bound express my sincere
thanks for whoever helped me in one way or another to accomplish this work.

First I would like to say thank almighty god for making me health through my practical training until
when I was writing this report. Also special thanks to my lovely parents Mr and Mrs JUMA for
making me undertake diploma of IT the whole period of my study. My special and heartedly thanks
and appreciation to my field supervisor Dr JOHN MGENI for the reasonable helpful and support
which made this report to be accomplished and successful.

I would like to extend my special thanks to the management of TRA of IGUNGA office for having
given me a chance to undertake my practical training at their organization. Special thanks goes to Mr
NASORO NDEMO Manager of TRA, Mr JOHN MGENI assistance manager, Mr PIETROFRYSON
and Maria and other staff in TRA office. Special thanks to my beloved brother MREMA JUMA,
JAPHARI MASANJA who have positive input towards the provision with assistance and courage as
this report was being prepared.

It is not possible to mention everyone by name for their contribution all I can say is that i give my
special and appreciation thanks to all people who by any means have contributed for this report to

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Table of Contents
DECLARATION ..................................................................................................................................... i
1. DEDICATION ....................................................................................................................... ii
2. AKNOWLEGEMENT .......................................................................................................... iii
3. LIST OF ABBREVIATION .......................................................................................................... v
CHAPTER ONE ..................................................................................................................................... 1
4. INTRODUCTION ...................................................................................................................... 1
5. 1.5MISION OF IGUNGA TANZANIA REVENUE AUTHORITY AND VISION (TRA) 3
6. ORGANIZATION STRUCTURE .................................................................................................. 4
7. EFFECT OF TAX AUDITING ON REVENUE COLLECTION .......................................................... 7
8. LEVEL OF TECHNOLOGY ................................................................................................ 6
CHAPTER TWO .................................................................................................................................... 7
9. LITERATURE REVIEW ...................................................................................................... 7
10. THE ROLE OF COLLEGE SUPERVISOR .......................................................................... 7
11. 2.5.THINGS ENJOYED MOST AND WHY ........................................................................ 8
12. 2.2 EXPLAIN NEW KNOWLEDGE AND SKILLS GAINED ........................................... 8
13. 2.4. RELATIONSHIP WITH OTHER STAFF ..................................................................... 8
CHAPTER THREE ................................................................................................................................ 9
2.5 RECOMMENDATIONS................................................................................................................ 9
RECOMMENDATION TO WORK PLACE............................................................................................ 9
14. 2.6 RECOMMENDATION TO THE COLLEGE ............................................................................ 9
15. SUMMARY/ABSTRACT ................................................................................................... 10
16. REFFERENCE ......................................................................................................................... 11

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 LIST OF ABBREVIATION

The following are the list of abbreviation as follows

TRA - Tanzania Revenue Authority

TIN- Tax identification number

VAT- Value added tax

TIC- Tanzania investment centre

CPA- Certified public accountant

DRD - Domestic Revenue Department

OSC - One Stop Centre

SBTUS - Small Business Tax Units

CGO - Commissioner General’s OFFICE

TSE - Taxpayer Services Education

PMPU- Planning Modernization Project Unit

LTD - Large Taxpayers Department

CGD - Commissioner General Deputy

IAU - Internal Affairs Units

CEDR - Customer Excise Domestic Revenue

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 CHAPTER ONE
INTRODUCTION

TRA has been implementing several modernization programs whose objectives are to enhance
efficiency and effectiveness in revenue collection, create an environment conducive to investment and
business enhance private public partnership spirit and at the same promote broad based participation
in production and trade and facilitate trade in international markets.

The reform initiative were incorporate into TRA corporate plans and are line to government broad
social and economic policies particularly ,The Nation strategy for growth and production of poverty
(MKUKUTA)the private sector development strategy (PSDS) and private sector competitive project.

The reform also incorporate world trade organization (WORD) initiative on trade facilitation and the
word customs organization (WCO) frame work of standards.

1.1 Field attachment is the situation in which students perform the office duties or activities
practically which were learnt in the class the or is the field based on practical a training experience
that prepare trains for the task they are expected to perform on completion of their training.

General objective of field attachment to student to get on or real experience they are expected to
work in when they graduate.

To provide an opportunity for student to student to apply the principle and technically theoretically
learned into real life problem solving situation.

To develop student understand of work ethics employment demand and responsibilities and
opportunity

To provide an opportunities for student and academic staff to interact with the strake holders and
potential employee and this appreciate field situation that will also generated information for circular
view and improvement.

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 1.2BACK GROUND OF THE ORGANIZATION ATTACHE

TRA was formed in 1995 by Act of parliament

It was formed in order to bring the function of government revenue collection under one umbrella,
impact some degree of autonomy to the function with the expectation of increasing revenue
collection Improving voluntary compliance minimizing collection costs, Widening the tax base and
controlling evasion and fraud under the act.TRA is empowered to discharge the following.Function
,Assessing collecting and accounting for all central government revenue and administeringeffect to
the laws relating to such revenue Monitoring overseeing and co-operating administration of revenue
laws of the central government in the jurisdiction of the union government, advising the government
on matters related to fiscal policy, the implementation of the policy and the constant improvement of
policy regarding revenue law and administration, promoting voluntary tax compliance to the highest
degree possible. Other function of TRA includes production of trade statistic and publication,
improving the quality of service to the taxpayer and counteract fraud and other form of tax evasion.
Prior to the establishment of TRA, the administration of tax revenue was highly compartmentalised.
Actor in the revenue administration for customs and excise income tax and sales tax were
uncoordinated, each working independently and disjointedly it is no wonder thus that given the
absence of cooperation, synergies of integration could not be exploited. Hence law level of revenue
mobilization. The first responsibility of the newly formed TRA was to a corporate culture and
establishment co-ordination between revenue departments, which was lacking under the formed set-
up setting the relevant systems in place followed suit.

In its endeavour to build a cooperation, TRA adopted a strategic management approach to tax
administration. This approach was encapsulated in TRA corporate plans so far, two five year
corporate plans have been implemented and the third plan is in the fourth year of implementation.

The first corporate plan (1998-2002/2003) propelled reform for institution and capacity building.
While the second corporate plan(2003/2004/2007/2008)focused on reform of making the authority
investor and tax payer –friendly by strengthening operational efficiency, so as to boost revenue
collection to capacity levels. The third corporate plan (208/2009-2012/2013) builds on the
achievement gained in the second corporate plan and strives to tackle the future challenges associated
with the advancement of technology.

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1.5MISION OF IGUNGA TANZANIA REVENUE AUTHORITY AND VISION
(TRA)
TRA’S vision is to increase revenue to GDP ration to 19.9% by 2018”with a mission that we make it
easy to pay tax and make lives better TRA has propelled reform for institutional and capacity

building during her first cooperate plan period 1998/1999/2002/2003.Implementation of the second
generation reform of making the authority an investor and taxpayer friendly by strengthening
operation efficiency, so as to boost revenue collection to capacity levels was the focus of the second
corporate plan(2003/2004-2007/2008) whereas the third corporate plan 2008/2009-2012/2013 was to
build over from the achievements gained in the previous corporate plans. The fourth corporate plans
(2013/2014-2017/2018) focus in three themes of convenience, compliance and continue improvement.

VISION

The vision of Tanzania Revenue Authority is to build “A modern Tax Administration “The
authority will achieve this through continuous improvement effort which focus on training,
technology, enhancement, customer services and enforcement programmes.
I. The vision is best described through the following features:-
II. Revenue collection targets to be met consistently
III. Service delivery that meets customer expectation
IV. Fair and consistent application of tax laws
V. Skilled and qualified staff with high level of integrate
In order to achieve this Tanzania Revenue Authority should have proper balance between
quality of services delivery and proper enforcement so as to be able to respond to the
environmental changes.
MISSION

The mission statement emphases the purpose of the existence of the Authority and the
contributions of employees in terms of tax revenue collection which is crucial for the
development of the country. In order to achieve this noble objective the mission statement
emphases the needs for collecting in a cost effective way, promotion of voluntary tax
compliance among taxpayers and providing quality service to taxpayers in the cause of
administering the tax laws.
It underscores the importance of the authority of being equitable, air and transparent in the
application of the tax laws when ascertaining the tax payable.
The mission statement also emphasizes the need for enhancing staff integrity and this is
through the implementation of the national Anti-corruption stategy.TRA will also deal with
staff integrity issues through its staff code of conduct and its establishment management
ethics committee.
The mission statement recognizes the need for training and retaining of staff as well as
improvement reward to staff for good performance

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 ORGANIZATION STRUCTURE

The initial stages involved manning the newly TRA With the establishment of TRA employment of
workers of the predecessor tax department came to an end .All job position were advertised and new
employees were recruited Around 77 percent of the former revenue departments employees retained
their job with the authority and about 23 percent los employment The dertments underment major
restricting when TRA was formed. The Authority systematically introduced and consolidates
fundamental institutional change in its organization structure, operational systems, processes and
procedures. The TRA

Management has succeed, to large extent, in inculcating and enforcing positive corporate values and
attitudes amongst all its staff members. The inculcation of values such as quality, productise,
innovativeness, discipline, integrity, accountability, and professionalism, has acted as catalyst towards
a shift in a attitudes demand necessary for the institutional reform to take a firm hold. Thanks to an
uninterrupted core top leadership TRA has equally promoted a positive public image with various
stake holders who perceive the authority as a serious and professional organization even though some
huge image challenges still exist .in the beginning ,the TRA had four revenue departments under the
overall growing and dynamic organization TRA has continually embraced organization reform so as
to align itself with internationally accepted best practices .for the larger part of its operation ,the
authority had endeared a classical tax-type organization model.TRA then implemented a functional
model of tax administration by first adopting a “one-stop centre”(OSC) concept in 1999 to bring
services closer to the taxpayer. At TRA head quarters a large taxpayer department was establishment
in 2001,and in July 2005,the value added tax and income tax department were integrated into the
domestic revenue departments (DRD).The aim was to improve efffienciency and effectiveness by
providing all services to taxpayer under one of.

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 TANZANIA REVENUE AUTHORITY (TRA) ORGANIZATION STRUCTURE

BOARD AUDIT COMMITTEE BOARD OF DIRECTOR BOARD STANDING COMMITTEE

COMMISSIONER GENERAL

DIRECTOR INTERNAL AUDIT DIRECTOR INTERNAL AFFAIRS

DEPUTY COMMISSIONER
GENERALY

DEPUTY DIRECTOR
INTERNAL AUDIT

DIRECTOR DIRECTOR COMMISSIONER

RESEACH&POLICY

COMMISSIONER COMMISSION COMMISSIONER DIRECTOR

COMMISSIONER DIRECTOR DIRECTOR
ER TAX INFORMATION FINANCE HUMAN
DOMESTIC CUSTOMER INVESTIGATION &COMMUNICATI RESOURCE
REVENUE &EXCISE
LARGE ON &ADMINIST
TAXPAYERS TECHNOLOGY RATION

DEPUTY DEPUTY DEPUTY DEPUTY DEPUTY

DEPUTY DEPUTY COMMISSIONER COMMISSIONER DIRECTOR DIRECTOR DIRECTOR
COMMISSIONER COMMISSION TRADE OPERATION SYSTEM ACCOUNTING HUMAN
ER FACILIZATION DEVELOPMENT OPERATION RESOURCE
OPERATIONS & &MAINTAINANCE

PROCEDURES

DEPUTY DEPUTY DEPUTY DEPUTY DEPUTY

COMMISSIONER DIRECTOR DIRECTOR
DEPUTY DIRECTOR DIRECTOR
COMPLIANCE & OPERATION OPERATION
COMMISSIONER MANAGEMENT ADMINIST
&PROCEDURES &PRODUCTION ACCOUNTING RATION
ENFORCEMENT
TECHNICAL
SERVICES
DEPUTY RECTOR
COMMISSIONER INSTUTE
MODERIZATION OF TAX
&MANAGEMENT ADMINIST
RATION

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 LEVEL OF TECHNOLOGY

The use of Information and Communication Technology (ICT) facilities has a great potentially to
support development and is a key contributor to productivity growth in an organization. Employees
are vital players in changing work practices and contribute to the growth of the Authority by utilizing
fully the available ICT facilities.TRA uses software such as CMVRS Motor vehicle Registration as
well as ITAX These have shown how ICT have great role towards increase revenue collection in a
cost effective way.

The provision of seamless communication network for major revenue centres has remarked the
increase the use of ICT facilities.

The network ,which is the backbone for all revenue systems such as CMVRS and ITA ,has enable
communication and electronic data interchange for customs outposts such as TUNDUMA and
KASULU in MBEYA region also NAMANGA in ARUSHA Tax Region

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 CHAPTER TWO
LITERATURE REVIEW

EFFECT OF TAX AUDITING ON REVENUE COLLECTION

The Tax revenue authority is responsible to the government and the community for collecting the
revenue and ensuring that everyone pays the correct amount of tax.

A tax audit is an examination of taxpayer’s business affairs and right amount of tax laws and
regulations.

The enquiries or audits conducted vary in their complexity. sometimes involve a phone call or letter
asking taxpayer to provide further information or verification of their claims. In some cases taxpayer
premises and in some cases taxpayer may be asked to bring all records for examination.

THE ROLE OF COLLEGE SUPERVISOR

The college supervisor looks after the overall performance of the student by checking on him or her
work place supervisor at the training place.

The college supervisor also responsible in preparing the course work marks of the student after
completion of their report.

The college supervisor responsible to mark and arranged the marks of the student report after
submission. This occur when the student submit their attachment report to their college supervisor.

The college supervisor is responsible to make sure that the student must be in good performance in
her or his study.

Also the college supervisor must know the behaviour and performance of student at work place by
make communication.

And the last is that the college supervisor is responsible to the despline and their attendance of the
student with the course period.

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 2.5.THINGS ENJOYED MOST AND WHY

Cooperation from the staff member, because the situation of workers they work in team ,almost
enjoyed because I like the cooperation which done in theirs staff between staff members.

Mostly enjoyed thing like to be given the money of break fast and lunch it gave me to effectively
during my field practical until is enjoyed.

2.6 THE FOLLOWING ARE THE PROBLEM EXPERIENCED AND HOW TO HANDLE IT.

Some organization are not aware about ICT programs that why most organization their not allow us to
contract field at their organization like IGUNGA district at TABORA.

Something I would like to advice my college company is that to fund another alteration to introduce
the program to the government in order everyone to understood the program of the college to find the
place where student are supposed to done field.

Lack of money that most of us their lack enough money for run different activities like food,
transport and other things so what will like to advice our teacher’s is that to provide money to the
student In order to eradicate different problem because once student lack money it may lead to engage
bad situation like prostitution and probably.

2.2 EXPLAIN NEW KNOWLEDGE AND SKILLS GAINED

THE following were the knowledge and skills gained is;

I have got knowledge on how to manage my carrier through office hours but also the experience on
how to handle customer.

Also I got knowledge on understand the use of certain office facilitate like printer machine,
photocopy machine parching machine and stamp pad which were all new to be in term of use.

Knowledge on how to do a work in team this is due to the team member they work through skills on
working in team.

Also was got the knowledge on how to connect two different networks by using switch and router.

2.3 LEVEL ACCOMPLISHMENT OF DUTIES/RESPONSIBILITIES ASSIGNED.

Was good because I was getting enough cooperation from the staff member’s due to cooperation
among staff members because during the field attachment all staffs gave me cooperation and
knowledge on how to use difference office machine like computer machine, photocopies machine.

2.4. RELATIONSHIP WITH OTHER STAFF

The relationship with other staff was good because when I ask question to them they helped me and
give me money for break time and they teach me how to use some of the officially tools like
computer .

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 CHAPTER THREE
2.5 RECOMMENDATIONS

RECOMMENDATION TO WORK PLACE

For subsequent trainees being taken up by the company, I strongly recommend a more
stringent supervision of their training program, especially by the ICT Department. This will
go a long way in ensuring that trainees do not lose focus and will constantly remind them that
their services to the company remain valuable.

2.6 RECOMMENDATION TO THE COLLEGE

The Information Communication Department should make the better preparation before
student go to the industrial Practical Training. The preparation should be done two weeks
before the final semester examination such as field orientation and other instruction about
the Industrial Practical Training.

The college should provide some allowance to the students during the Industrial Practical
Training which can helps the students during the industrial practical training period but
also such money can helps the student to solve some problems which may face the student
and need to be solved by money

The teachers should make sure they go to the work place to see what student doing in the
Industrial Practical period Training this can makes students to feel satisfy when they see
their teachers arrive at their place during Industrial Practical Training.

Also the students should study well and keep their time more in practice what they been
gained or learned through theoretically in order to improve their performance on their study .

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 SUMMARY/ABSTRACT

The report writers conduct her field attachment at Tanzania Revenue Authority (TRA) office at
IGUNGA district. Therefore the objective of field attachment was to know how to practice from
theory in the class. The following were to enable student gets hand on /real life experienced to work in
when they are experienced for student to apply the principle and techniques.

Theoretically learn into real life problem solving situation to provide an opportunity for student and
academic staff to interact with the shake holders and potential employees and thus appreciate field
situation that will also generate information for calculation view and improvement to develop
responsibilities and opportunity to stake holders.

A part from that also the objectives of field attachment were to learn how to close and open new files
in registry and learn how to close and open new files in registry and learn how to handle customers.

Duties performed, recording the incoming corresponding send file for action to the record officers,
stamp the mail sorting open files and also closing file.

Benefits derived from the field attachment were how to use and control office tools the way on how to
handle customers to learn how different duties were performed in registry like open new files data
stamp and closing file.

On the side of challenge show in report were over leading jobs, poor control of files movement,
failure to follow the records office product, lack cooperation among staff lack of fund in order our
community.

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 REFFERENCE

1. Hand book on Tax administration and structure in Tanzania 6th edition

august 2008, by Tanzania Revenue Authority.
2. www.libguides.USC.edu/writingguide/fieldreport.
3. Computer Installation and Servicing written by D
Balasubramanian(2001)
4. www.daniweb.com/techtalk

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