THE INSTITUTE OF FINANCE MANAGEMENT

FACULTY OF INSURANCE AND BANKING

DEPARTMENT OF BANKING AND FINANCIAL SERVICES

BACHELOR OF BANKING AND FINANCE

YEAR TWO

ACADEMIC YEAR: 2024/2025

A REPORT ON PRACTICAL TRAINING CONDUCTED AT

TANZANIA REVENUE AUTHORITY (TRA), KINONDONI
DAR ES SALAAM.

CANDIDATE NAME: DICKSON CLAUDE LUSHIGWA

REG NO: IMC/BBF/2322603
SUBMISSION DATE: 31/01/2025

SUPERVISOR: Mr. MUSSA NURDIN

1
 ACKNOWLEDGEMENT

I would like to thank the Almighty God who has granted me his grace to accomplish my
practical training with both mental and physical health, also given me strength to prepare this
report. I really appreciate and thank the institute of finance management (IFM) for introducing
and maintaining the field practical training as a part and parcel of studies. As a student this
practical experience has enabled me to apply what I was taught in class and put into practice
which makes it easier for a student to work effectively in the employment field in future.

My most sincere gratitude should go to my academic supervisor Mr. JOHN URASSA who
devoted his valuable time in providing guidance, suggestions and best way and how to make
my report more presentable and understandable.

It is my pleasure to extend my sincere gratitude to the management of TANZANIA

REVENUE AUTHORITY (TRA) at KINONDONI district in DAR ES SALAAM region for
allowing me to conduct practical training at their organization, few of them are Mr.
BENJAMIN JULIUS, Mr. DAMAS LUPOGO, Miss NEEMA NNKO, Miss FLORA and
other staff members of DOMESTIC REVENUE DEPARTMENT (DRD) and others who
worked hand to hand throughout my field .I extend my thanks to my fellow practical trainees
from TANZANIA INSTITUTE OF ACCOUNTANCY (TIA), THE INSTITUTE OF
FINANCE MANAGEMENT (IFM), UNIVERSITY OF DAR ES SALAAM (UDSM), DAR
ES SALAAM TUMAINI UNIVERSITY (DARTU) and others; I appreciate their valuable
comments and piece of advice throughout our field training.

i
 LIST OF ABBREVIATION

DRD - Domestic Revenue Department

IFM - Institute of Finance Management.

TIN Taxpayer Identification Number

PT - Practical Training

PAYE - Pay As You Earn

SDL - Stamp Duty Land Tax

VAT - Value Added Tax

ii
 EXECUTIVE SUMMARY

This report presents a summary of the Practical Trainings which was organized by the IFM
(Institute of finance and management) to be done by first year and diploma one students for about
eight weeks. The main aim of the practical training is to enable a student to transform the theoretical
concepts learnt in class with the application in the field. Also, it enables students to learn and gain
work experiences as they are prepared to join the workforce after graduating. I undertake my
Practical Training at Tanzania Revenue authority for eight weeks since 15 th of July 2024 to 15th of
September 2024. I was placed at the department Domestic Revenue (DRD) office in NORMAL
FLOW unit.

During field training there are several tasks that I was assigned to conduct such as preparing of tax
position to different tax payers that is demanded by them or written to the unpaid taxes of other tax
payers, preparing of demand notices to different customer to remind them to make payments of
their taxes and other returns on time to avoid interests and penalties of delaying to pay on time, also
making follow up to the tax payers who didn’t pay their taxes on time so that to remind them to pay
on time their taxes, also issuing of TIN number to the tax payers through tax payers portal.

The key important lessons I learnt is how to make follow up to the unpaid different taxes such us
SDL, PAYE, and VAT from different tax payers and sort those who have already paid and those
didn’t make payments of their taxes and remind them to pay their respective taxes and also on how
to make VAT adjustment to those taxpayers with wrong returns and incorrect receipt issued.

iii
 ACKNOWLEDGEMENT

LIST OF ABBREVIATION...................................................................................................ii

EXECUTIVE SUMMARY....................................................................................................iii

TABLE OF CONTENTS.......................................................................................................iv

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

1.1. Chapter Introduction........................................................................................................1

1.3. An Overview of Fieldwork Placement............................................................................2

1.4. Industry in Which TRA Operates in and Services Offered by TRA...............................5

CHAPTER TWO.....................................................................................................................7

WORK DONE AND LESSONS LEARNT...........................................................................7

2.1. Chapter Introduction........................................................................................................7

2.2. Actual Activities Undertaken During my Practical Training at TRA KINONDONI

DAR ES SALAAM................................................................................................................7

2.3. Lessons Learnt.................................................................................................................9

2.4. Summary of Work Done and Lesson Learnt Based on DRD Department......................9

2.5. Challenges Faced During the Field Work.....................................................................10

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

ANALYSIS.............................................................................................................................11

3.1 Chapter Introduction.......................................................................................................11

3.2. Relation of the Theories I Learnt in class with What is Happening in the Market.......11

3.3. The Skills Learnt and Enhanced....................................................................................12

3.4. How the Experience Has Affected my Carrier Plans and Ambition.............................12

iv
 3.5. The Skills that are Lacking............................................................................................12

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

CONCLUSION AND RECOMMENDATIONS.................................................................13

4.1. Chapter Introduction......................................................................................................13

4.2. Conclusion.....................................................................................................................13

RECOMMENDATIONS.......................................................................................................14

REFERENCES.......................................................................................................................15

v
 CHAPTER ONE

INTRODUCTION

1.1. Chapter Introduction

This chapter provides general overview of the field placement the organization I undertook the
training and the objectives for I to conduct the field work training. The chapter also give out
the historical background of organization (TRA), Organizational structure, the mission and
vision, objectives, Industry in which the organization operates in, services offered by the
organization and major functions of the organization.

1.2. Purpose and Objective of Field Practical Training

1.2.1. Overall Purpose of Field Practical Training

The purpose of practical training is to apply the things learned in the class in the real life in
order to increase experience in working and the communication skills with the customers also
another purpose is to increase the confidence of the students on performing the office duties
and increasing the communication skills on talking with the customers in a discipline manner

1.2.2. Learning Objectives

To match theory and practice which I have learned in class and in the field.

To enhance student’s skills, knowledge, work abilities, attitude towards his/her area of
specialization, develops habits of rigorous thinking and gets exposed to managerial
responsibilities.

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.

To develop student understanding of work ethics, employment demands, responsibilities and

opportunities
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

1.3. An Overview of Fieldwork Placement

The objective of this field training was to provide the students opportunity for a practical “real
world” experience for purpose of developing direct leadership skills, knowledge, and
administrative skills sufficient for entry into a professional career also Providing an
opportunity for students to apply the principles and techniques theoretically, to develop
student understanding of work ethics, employment demands, responsibilities and opportunities
also to minimize student liability by learning what to do and what not to do from an
experienced professionals and help me to boost my confidence.

1.3.1. Historical Background of TRA

TRA is a government owned organization whose main roles are to collect and advise the
government on fiscal and taxation policy. As tax is the main source of government revenue, a
need for cost effective and efficient administration of the assessment collection and accounting
for all the central government revenue led to the establishment of TRA. Also, TRA has
responsibility administer all the revenue laws of the Country. TRA is divided into department
which function together to ensure that government revenue is collected and it is advised on
fiscal policy. The Tanzania Revenue Authority (TRA) was established Act No. 11 of 1995 and
started operations in 1996. 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.

The Tanzania Revenue Authority (TRA) was formed as a semi-autonomous agency of the
Government responsible for the administration of taxes duties and levies of the Central
Government. The first integration process of the tax administration started in 1996 when the
revenue departments were brought under one roof to form the Tanzania Revenue Authority
(TRA). The process is now at an advanced stage as a number of processes and system have
now been merged. One stop Centre districts, which provide all tax services to tax payers under
one roof, were established and Income tax and VAT department were merged to form the
Domestic Revenue Departments.

1
 The Tanzania Revenue Authority (TRA) is under a Commissioner General (CG) who is in
turn under the supervision and control of a Board of Directors, TRA was established in order
to improve the tax administration and for this reason it was given roles and functions in order
to achieve this objective.

1.3.1.1. Major Product/ Service.

Major services of Tanzania Revenue Authority are shaped by the changing government policies.
The main role of TRA still remains to collect the government revenue and advice it on the fiscal
policy of the country. TRA is a service giving government entity with its primary clients being the
government, taxpayers and the general public. The major services issued by the TRA Kinondoni
Tax Region, Dar Es Salaam include;

Registration, Tax Assessment, Tax Collections and Accounting, Tax Audit, Tax Debt, Management,

Customs Clearance, Permits and licenses, Response to enquiries and complaints, Tax incentive and

Exemptions, Tax refunds, Tax investigation services, Tax education, Provision of statistical data

1.3.1.2. Core Value of TRA

TRA goals and objectives have been formulated to respond to the TRA business and its client. The
strategic goals and objectives are, to increase revenue collection in a way of effective cost, to integrate
TRA operations, to provide high quality and responsive customer services, to promote tax compliance
through fair equitable and transparent application of tax laws and to improve staff competence,
motivation, integrity and accountability.

1.3.1.3. TRA Mission Statement

To be effective and efficient Tax Administration which promotes voluntary tax compliance by
providing high quality customer services with fairness and integrity through competent and motivated
staff.

1.3.1.4. TRA Vision.

The vision of TRA is to increase Domestic Revenue through enhancement of voluntary Tax
Compliance "In response to Government policies of increasing domestic revenue contribution and
revenue yield to Sub Saharan averages, TRA in the next five years aim sat increasing the revenue yield

2
to 19.9%. This will be achieved through improving efficiency from specialized sectors of mining, oil
and gas, telecommunication, tourism, construction, real estate, financial sector, High Net Worth
Individuals {HNWI} and incomes from the informal sector. (www.tra.go.tz).

1.3.2. Primary Function of TRA

The major functions of TRA are Assess, collect and account for all central Government Revenue,
administer effectively and efficiently all the revenue laws of the central Government, Advice the
government on all matters related to fiscal policy, promote voluntary tax compliance, Improve the
quality of the services of tax payers, counteract fraud and other form of tax evasion and Produce
trade statistics and publications.

1.3.3 The Organizational Structure of TRA

The structure of TRA has a board of directors which is a headed by a chairman who is appointed by
the President of the United Republic of Tanzania. The board is responsible for the formulation and
implementation of the policies of TRA. It is also responsible for advising the Ministry for Finance
on fiscal policy of the country and tax matter in particular. The TRA board consists of ten members
including the chairman who is appointed by the president on the recommendation of the minister for
finance in line with the authority’s Act Five members are ex-officio that is they sit on the board by
virtue of their positions. These are: Permanent Secretary- Ministry of Finance (Union Government),
Principal Secretary – Ministry of Finance (Zanzibar Government), Secretary if the planning
commission, Governor of the Bank of Tanzania and The Commissioner General of TRA.
In addition to the five ex-officio members, the Minister of Finance also appoints from the public
four other members to the board on the basis for their professional knowledge, experience and
competence in the relevant areas. The tenure of office for the members in three years and the non-
ex-officio members can be re- appointed only once. The commissioner General who is appointed by
the President is the Chief Executive of the Authority. He is responsible for the day operations of the
Authority subject to the general supervision and control of the board.
TRA has two departments which concern with the taxes collection (revenue). Revenue
Department which is involving directly in mobilizing tax revenue collection through the
administration of various tax laws. This department is divided into four sub department which are
3
Domestic Revenue Department, Customs and excise Department, Large Taxpayers Department and
Tax Investigation Department another department is Supportive department, TRA has seven support
departments which are headed by directors. The departments Finance Department, Human
Resources and Administration Department, Information and Communication Technology
Department, Research and Policy Department, Tax payer services and Education Department,
Internal Audit Department and Board Secretariat and legal services Department.

ORGANIZATION STRUCTURE OF TRA

Figure 1: Organization structure of TRA

4
 Source: (www.tra.go.tz).

1.4. Review of the industry that TRA is operating.

TRA operates in economic and finance industry and they offer a number of services to its customers
including, Registration, Tax Assessment, Tax Audit, Customs Valuation, Permits and licenses,

Response to enquiries and complaints, Customs warehousing, Transit clearance, Tax relief, Tax
refunds and Tax investigation services. TRA deals with receiving customers with various needs and
they are directed to the relevant sections in which their problems may be solved. The major products
and services that TRA provides change according to the policies of the government though the main
role of TRA is to collect the government revenue and advice the government on the fiscal policy of
the country. These major products and services includes the following, tax collection from the
customers, issuing of TIN, issuing VAT, SDL, STAMP DUTY, PAYE, PROPERY TAX and
certificate to the customers using the products, assessing the newly registered Taxpayer and the
existing ones on the correct amount of tax in which he/she is supposed to pay, issuing road and
driving license, providing education to taxpayers and giving response to various enquires brought by
the customers, providing necessary documents to be read by the customers when there are changes,
opening files for new Taxpayers Registering customers for tax payment.

Taxpayers some of them are allocated far from the offices of TRA hence make them difficult to visit
TRA offices.

5
 CHAPTER TWO

WORK DONE AND LESSONS LEARNT

2.1. Chapter Introduction.
This chapter consists of description of all actual activities I did during the field work. The work I
performed and the way I carried out that work. Also, it provides the lessons I learnt from the
activities I did and challenges I faced during the field work training.

2.2. Actual Activities Undertaken During my Practical Training at TRA

KINONDONI TAX REGION DAR ES SALAAM.
When I was in practical training at TRA in Kinondoni Tax Region I was practicing some of activity
such as.

2.2.1 Preparing of Tax Position

Involves gathering, analyzing, and documenting information to accurately determine a tax payer’s
status or obligations in taxation that includes tax liability of an individual, company or entity so that
they can be aware of tax that is owed to TRA.

2.2.2 Preparing of Tax Demand Notices

This refers to the formal document issued by TRA to an individual or an organization requesting
them to make payments in a specified time frame. It is written to the tax payers who haven’t make
payments of their tax in current or previous dates.

This notice includes the amount of tax liability that a tax payer failed to make payment on time, also
deadline for the amount of tax liability to be paid to TRA that is either the full amount of liability or
by installments depending on the agreement entered.

It also includes invoices, contracts, or tax assessments as evidence of the outstanding amount
supporting the documents.

Also legal implication is used as when the tax payer failed to make payment actions like interests
and penalties will be added if the demand is not met on the specified time frame.

6
 2.2.3. Making Follow up To the unpaid Taxes

It’s a systematic process to ensure outstanding tax liabilities are resolved. when a tax payer fails to pay
their outstanding by the due date, we initiates and identify the outstanding tax and then communicate
with the tax payer through various communication channels like letters, phone calls and emails to
notify the tax payer of the unpaid taxes and potential consequences that may follow after failing to pay
on or before due date.

Also make negotiations on payment terms if the outstanding will be paid fully or by installments when
the full amount cant be paid immediately and the agreements should be documented and signed by tax
payer and Tax officer.

2.2.4. Tax clearance.

is a formal confirmation that a business or organization has met all its tax obligations and tax owed. A
tax payer may submit a formal application for tax clearance and the tax officer may reviews the tax
payers records to ensure all taxes returns are filled and taxes are paid, including penalties and interests
and if the taxes are still unpaid the taxpayer is notified to pay before the clearance is granted. This
document confirms that the taxpayers obligations are up to date.

2.2.5. Vat Adjustment

This refers to the process of correcting or modifying the amount of VAT that a business has reported on
its VAT returns. This may occur due to change in sales price, bad debts, wrong receipts. It allows the
business to reclaim VAT on sales invoices that have become irrecoverable after being overdue for more
than six months. The tax payer must maintain records like credit notes, and accounting entries that
justify the adjustment.

2.2.6. To Issue Receipt for Payments (control number)

7
A receipt for payment is a document given to a customer as a proof of full or partial payments for a
product or service. During my field work I issued receipt of payments using TRA Gateway System
which assessed through Google chrome

2.3. Lessons Learnt

This shows how members are working together to achieve their targets in their organization. Due to
that it simplifies the work hence activities go as planned.

2.3.1 I learned on how to prepare tax position for different taxpayers as it is useful in showing the
outstanding tax owed to TRA so that to be paid on or before due date.

2.3.2. I learnt on how to prepare the demand notices that are used to remind the tax payers to pay
their outstanding taxes and that includes due date, outstanding amount and days given tne interest
and penalty can be added to the outstanding.

2.3.3. I learnt on how to communicate with tax payers and having a good communication skills when
talking to the taxpayers so that to make the tax payer to listen and make a negotiations. Also on how
to communicate with tax payers through different communication channels so that to reach them
quickly and make a respond quickly.

2.3.4. . I learnt on how to prepare the tax clearance to the tax payers so that they can get tax
clearance certificate that could be used in their different purposes. Efficient tax clearance
demonstrate good standing with TRA and facilitates business or personal financial activities

2.3.5. I learnt on to make VAT adjustment of different tax payers using taxpayer portal so that to
adjust on the wrong VAT returns to make them to pay the intended amount of returns..

2.3.6. I learnt that tax payer whose are fail to adher different tax rules are comply different penalties
and fines but also generally I got the most important lesson on office management and teamwork in
accomplish different task

2.4. Summary of Work Done and Lesson Learnt Based on DRD Department.
In my field practical of two months at TRA KINONDONI tax region department of domestic
revenue normal flow section where I done different tasks inside and the office, example of tasks that
8
I undertake during my field practical are, tax registration, issue of tax clearance , VAT adjustment, TIN
registration, tax debts collection, provide education to taxpayer about various tax issues especially
tax debts, issuing control number. Through those task that I had undertaken I was gaining huge
knowledge on tax matters by understanding more what I learn in class and add new ones, example of
lesson I learnt are; increasing self-confidence, communication skills, systematic ways of undertaking
TRA activities whereby varieties of task performed should be passed in section’s in charge then
department manager and finally to regional manager, so team work is secret of their succession also.
I learnt that TRA certificate to tax payer gives notification that the tax payer has already clear his or
her outstanding debit and I learnt that tax payer whose fail to pay tax on due date comply with fines,
interest and penalty.

2.5. Challenges Faced During the Field Work.

Inadequate of computers, since most of work is done through computer and during my practical
training they were other trainee’s as well so computers were not enough to meet number of users

Access to information, some of the information related to the duties that I performed could not be
accessed directly unless one is an authorized user to login with a password so as to obtain such
information.

Complaints from Customers due to frequent failure of the server. There were time customers
complained about the delay of their services for the TIN registration, provision of assessment due to
the failure of the server. It was very difficult to make them understand what exactly was going on
and this discouraged most of the customers causing others to provoke badly and others decided to
leave without receiving the service which logically was not good implication to the authority as it
reduces its collections of taxes.

Limited time for field. Time allowance for field was limited because of delaying for applying the
field so according to that was not started time was consider as compared to the list of things which I
was supposed to learn. The activities were many, but owing to limited time, I was not in a position to
learn everything in relation to my field.

9
 CHAPTER THREE

ANALYSIS
3.1 Chapter Introduction
This chapter provides the relation of theory I learnt in the class and actual activities I did during field
work i.e. comparison on what I learnt in classes versus what I did during field work. Also provide all
skills I learnt, enhanced and archived during the field work and how the experience has affected my
career plans and ambitions.

3.2. Relation of the Theories I Learnt in class with What is Happening in the
Market.
Computer uses I learnt in introduction of computer module such uses are Excel which I use it during
fulfill a report of non-filers and receivable reports indicates numbers, TIN numbers, tax payer
names, number of installment and its debt numbers also phone number but not only that also in
preparation of physical survey reports.

Communication skills I learnt during my studies such as listening skills, talking skills, way of
responding during different situation and collaboration with the team skills which I used them during
interaction with customers, work colleagues and my daily supervisors.

The concept of Credit and Debit I learnt in Accounting i.e. during confirmation on whether the
taxpayer has already payee income tax, withholding tax on rental and stamp duty when the tax
payer estimated the amount of estimated for particular year of income. Income tax withholding tax
and stamp duty will be credited after the tax payer pays the amount will be debited.

Theory there was slightly different between theories learned in class and the practical training does
not include issues such as human relations that is how to relate with fellow employees while in the
practical training.

Another gap between theory and practice is mainly about coping with the changing organization
aspects such as technology. Normally technology changes faster than the theory do. Organization are
introducing new technology which is updated as compared to theory’s response to changes.

10
The current institute curriculum provides another gap between theory and practice. An example of
this is the timing of important subjects that are to be applied during practical training for instance
Taxation is important for one to know before heading to practical training.

3.3. The Skills Learnt and Enhanced

The skills I learnt and enhanced during field training include cooperation and collaboration with the
team (team work) skills, communication skills such as listening, talking, responding and
commenting during interaction with customers and work colleagues, Data collection skills, during
the training especially during preparing of tax payers data for different purpose, Time management
skills i.e. Able to manage time to perform required tasks, Sense of responsibility skills i.e. As the
training helped me to be aware with my obligations and purpose of the training and also the training
enhanced my confidence and confidence toward my work colleagues.

3.4. How the Experience Has Affected my Carrier Plans and Ambition
The experience from the training helped me to see the reality of the profession I want to have and
what to expect, the experience motivated me firstly to continue to study hard so as I can archive
good grades which will help me in competition of employment market and also made to be more
ambitious in planning what may career in the future.

3.5. The Skills that are Lacking

During field time there are some skills that i was lacking such as the use of E-filing, before I conduct
the practical training I was mostly not involved about the issue of using this system, also the issue of
E-filling that help the commissioner to know the reports of sales for those who use EFD machine,
preparation of Assessment using the note of interview when assessing presumptive tax payer.

11
 CHAPTER FOUR

CONCLUSION AND RECOMMENDATIONS.

4.1. Chapter Introduction
This chapter provide conclusion of experience from field work I conducted at TRA Kinondoni tax
region including some key activities I did during the training, lesson I learnt from the activities I did
challenges I faced during the training, some of the benefits I gained from the training and my
recommendations to the TRA and to IFM about the field work training.

4.2. Conclusion
In my field practical of two month at TRA in Kinondoni region under the department of domestic
revenue unit where I done different tasks inside and outside the office, example of tasks that I
undertake during my field practical are, TIN registration, Electronic Fiscal Devices Offencement, tax
clearance, tax assessment of presumptive tax payer, interviewing customers on business details,
issuing control number. Through those task that I had undertaken I was gaining huge knowledge on
tax matters by understanding more what I learn in class and add new ones, example of lesson I learnt
are; increasing self-confidence, communication skills, systematic ways of undertaking TRA
activities whereby varieties of task performed should be passed in section’s in charge then
department manager and finally to regional manager, so team work is secret of their succession also.
I learnt that TRA certificate to tax payer gives notification that the tax payer has already clear his or
her outstanding debit and I learnt different interest and penalty are charged to those who go against
tax rules.

Challenges I faced during my field practiced at TRA Kinondoni tax region; Engagement of many
activities at short period was somehow a challenge for as was hard for me to master all them at short
period, long working hours and too many works since TRA has a limited number of employees,
absence of enough employees makes an inevitable performance for the available employees,
Absence of motivation in which I worked for my all efforts and capability without any motivation
like payment of little wages to acknowledge my presence and contribution.

12
RECOMMENDATIONS
4.3.1. Recommendations to TRA.
I also like to recommend TRA, first is employment of enough experts in all departments of TRA so
that all professionals can work on their areas of specialization for efficiency and high productivity,
second maximizing supervision for the students of field work so that they can gain satisfactory
experience as targeted by the College/university programs expectations third Provision of adequate
office equipment like computers which shall fit the requirements of personnel and students of fields
for further understanding on the computer applications and firth Organization could provide little
payment inform of wage as a motivation to the trainees who work very hard to accomplish all tasks
given.

4.3.2. Recommendation to IFM.

From the above challenges, I would like to recommend the following as the solutions to rectify the
limitations at IFM, I recommend IFM maximize the duration of field for at least ten weeks so that
students can acquire high experience, knowledge and skills in their professions and also IFM should
make more effort to make most of the student if not all get opportunities on organizations to
undertake field practical training on time rather leaving it to the students on their own to search for
those opportunities.

13
 REFERENCES
Institute of finance management (2023), Practical Training Guideline for Bachelor Students M.T,

(2023), Financial Accounting.

R.G, Mponguliana (2005) Tax theory and practice of Taxation in Tanzania, 2nd Edition, NBAA

T.Z (2020), The Principles of Income Taxation in Tanzania.

Tax administration and structure in Tanzania”, journal of TRA, 7th Editions.

The Tanzania Revenue Authority guide book to the taxpayer

The United Republic of Tanzania (2004), Vat Act 1997, Revised Edition 2006 by United Republic

of Tanzania.

The United Republic of Tanzania, Income Tax Act 2004, Revised Edition (2008), By United

Republic of Tanzania, Dar es Salaam.

TRA Tax administration and structure in Tanzania 8th edition (December 2010).

TRA website, www.tra.go.tz Revised from 19/12/2023.

14