Chapter one

Introduction

Fieldwork is the studies, which enable student, transmit what they are taught in class into
practical of everyday activities. However, it well defines as the subject, which enable student,
personnel to practice what have been taught in theory learning into practical of daily activities.

1.1The aim of conducting field work to students are as follows:

 To increase knowledge, ideas and understanding about the study and all practice
concerning human resource management, this enables the students to see things in reality
of performance.
 To provide the room to the student to explore personnel attribute particularly values
attitudes and personality in complex roles of organization.
 To strengthen understanding of student about power relationships and chain of command
at work place, such as superior- subordinate relationship cultivate teamwork spirits
through shared responsibilities at working place
 To promote creativity to student in the course of attending complex issues in service
provision particularly in the world diversity

Historical background

Prior to June 1996, the tax administration in Tanzania was under three independent
revenue departments, operated under civil services framework and were all directed
and controlled by the Ministry of Finance (Soest, 2008). On 1st July 1996 the
government established TRA under the Act No 11 of Parliament of 1995 in order to
improve the efficiency in revenue collection. TRA acts as semi autonomous agency
of the government and is responsible for collection and administration of central
government tax and several non –tax revenue tasks. such as access, collect, and
account for all central government revenue; administer efficiently and effectively all
revenue laws of the central government; advice government in all matters
concerning fiscal policy; promote voluntary tax compliance; improve quality of
services to taxpayer; counteract frauds and other forms of tax evasion; produce trade
statistics and publications

Vision and mission

Vision

A trusted revenue administration for Socio-economic development

Mission

We make it easy to pay tax and enhance compliance for sustainable development

Obligations of TRA

TRA Obligations

 In discharging its responsibility of collecting Government Revenue, TRA is committed to

observe the following obligations to taxpayers/stakeholders.
 To issue correct tax assessment in accordance with tax laws.
 To collect taxes according to the existing tax laws, regulations and procedures.
 To provide high quality services to taxpayers and other stakeholders.
 To handle all enquiries from taxpayers and other stakeholders so as to enable them fulfill
their obligations.
 To manage all complaints from taxpayers and stakeholders with a view to providing
solutions and enable the TRA to improve service delivery.
 To recruit competent staff who shall ensure quality service delivery to taxpayers and
stakeholders.
 To educate taxpayers and other stakeholders on their rights and obligations.
 To issue tax forms and provide timely and accurate information in a simple language.
 To facilitate effective communications to taxpayers and other stakeholders.
 To cooperate with taxpayers and other stakeholders in a manner that shows respect,
dignity and a customer focused attitude.
  To cooperate with the Tax Appeals Board/Tribunal and Courts of Law by ensuring timely
attendance and provision of evidence in order to resolve tax disputes. In the process TRA
will respect judicial decisions.
 TRA will provide advice to the Government and other government organs on matters
pertaining to fiscal policy and its implementation.
 To offer professional training on tax matters to stakeholders.
 To provide feedback for tax evasion information provided by taxpayers and the public,
and in case of tax recovery, the provider of information will be awarded 3 percent of tax
collected provided that the amount of reward will not exceed Tsh. 20 million.
 TRA officers have an obligation to show respect when they are performing their duties or
when the taxpayers need any service from TRA.

Objectives of the company

Values of the company

Functions of TRA

Organization structure
 Chapter two

Work done and lesson learnt

 Provision of tax assessment through the ITAX application

 Receiving and recording incoming mails from tax payers
 Provision of control number
 Provision and recording of tax clearance
 Registration of TIN
 Maintaining and updating taxpayer account by using TRA taxpayer portal

Lesson learnt

 The importance of taxpayers to pay all income tax for the year he or she has given tax
clearance after being given the information recorded to the book of task clearance.
 For customers to get the tax control number he or she must a have a TIN for a specified
business and the assessed income tax paid for four installments
 TIN registration is done using a system, each registered tax payer information is stated
in TIN system including phone number, street and ward whereby there are two TIN
which are for business and non businesses.
 Letters from tax payers or incoming mail should be pinned to the file of tax payer as
evidence for the given information to TRA.
 The importance of physical survey of taxpayers business can enable to know the
unregistered business with new branches and how tax payers business grow according to
their turnover as well as how they follow TRA rules such as using of EFD machines.
 Chapter three

Analysis

Challenges encountered

Financial challenges: during the field th most influential source of motivation is money that
enables us to fully attend work week in week out but financial challenges are a problem as we
work for free without any incentive provided to motivate us other than a thank you or job well
done.

Time constraint: learning is a process which requires more time, therefore in translating
theoretical knowledge into practical knowledge time is an important factor as a challenge field
time is too short to acquire the knowledge desired

Information hiding due to confidentiality: during my field time at the agency, we are prohibited
to access certain information due to confidentiality and client privileges, this hinders the learning
process as this is due to lack of trust in field students who may expose the information to
outsiders hence breach of confidential information.

Transport challenge: the distance from home to the agency is a bit too long which requires me to
at least travel with two or three buses which sometimes I have to use motorcycles commonly
known as bodaboda to pass through minor roads so as to get to the office early which is risky to
me as a lady.

Information and communication technological challenges; during my field time at the agency I
had trouble using computers and computer applications due to lack of ICT knowledge since
various information requires computers and ICT devices to be computed, manipulated and stored
systematically to offer decision making.
 Chapter four

Conclusion

This field work has been a success through the experience and exposure that i have gained in
these three monthly period, regardless of the challenges I had, I managed to adapt to the
circumstances. therefore the department should consider the use, regulation of policies that are
flexible automation or adapting to sophisticated technology for the agency to work more
efficiently and survive within the competitive market within the industry to meet objectives and
increases performance as well as work efficiently .

field training is generally a valuable training program provided by institutions to ensure that the
conversion of theoretical knowledge in practical know how facilitates the students to now the
challenges, the impact of certain decisions and their executions, adaptability to various working
environment within the labour market as part of putting their careers in a competitive way

Recommendations

For the purpose of improving these training programs within the academic level and as part of
the students awards for the prosperity and success in these programs so as to overcome the
problems that we have faced and oversee the success in the future I would like to provide some
recommendations to the following to both the IFM and the Agency.

Recommendations to IFM

Time of field work: The duration of field practice was very limited, this largely hindered
coverage of Practical training, as a solution enough time should be devoted by the institute so as
to allow students to be well equipped with their training as professionals.

Adding ICT studies computer based knowledge is of paramount importance to its students. This
is because most of the activities in organization are nowadays done by using computers hence it
will be a pre – requisite tool to the students before going for their field work attachment.
Accommodation stability The Institute should ensure that all the necessary arrangements for
field work attachment are carried earlier so as to avoid inconveniences of some of the field
trainees to delay getting agencies for attachment.

Help its students taking field practices into finding the places for doing their field practices
because it is a more challenging issue especially to all the students who seeks for places to do
their field practices, students usually get challenges when it comes to finding the places for doing
their fields, when they go there others are told to offer money in exchange for the field that they
seek, others are told that there no extra offices or tables for the students to sit and others are
usually told that they do not take any more field students

Recommendations to the agency

The Agency should devote to proper and modern methods of record keeping by using computer
system to both employees and customer’s information so as to avoid misplacement of
information within the agency.

Ensuring they put supervisors that can help to get what is best expected form the students. This is
consistent with the view expressed by agency supervisor that they experience problems
completing students’ assessment forms at the end of the placement because they do not
understand what is expected of them.

Reference

Appendices