1. i
UNIVERSITY OF DAR ES SALAAM
UNIVERSITY OF DAR ES SALAAM BUSINESS SCHOOL
DEPARTMENT OF GENERAL MANAGEMENT
PRACTICAL TRAINING REPORT
TITLE OF THE REPORT:
REPORT BASED ON POST CLEARANCE AUDITING OF TANZANIA REVENUE
AUTHORITY
NAME OF DEPARTMENT: ACCOUNTING
NAME OF STUDENT: MAIMU, NELSON .I.
REGISTRATION NUMBER: 2012-04-03634
PROGRAMME: BACHELOR OF COMMERCE IN ACCOUNTING
STUDENT YEAR OF STUY: 2014/2015
NAME OF ORGANIZATION: TANZANIA REVENUE AUTHORITY
FIELD PERIOD: FROM 07th
JULY - 29th
AUGUST 2014

2. ii
ACKNOWLEDGEMENT
I thank GOD the almighty, to whom we take refuge, for his endless supply of love, peace,
mercy, grace, wisdom, insight and all that I am. Praise and honor goes to him always as he is
awesome and above all. I wish I could describe him, but I could not. May God please continue
bless us all, Thanks.
Moreover I appreciate the management of UDBS for facilitating the practical training program
runs smooth and making sure that it achieves its goal of bridging the gap between theory and
practice.
I also extend my sincere and heartfelt gratitude to Mr. Patrick Nshanga, Sir Danieli Kayombo
And Mr. Joseph Raymond my internal supervisors and the entire team of the post clearance
auditing as part of customs and excise department in Tanzania Revenue Authority, for the
training that I acquired from them. I also thank them for their utmost cooperation and
coordination during my practical training.
Special thanks to Mr. Mussa J, Assad the university of Dar es salaam Business School (UDBS)
from the Accounting department, who was my external Supervisor, for his wonderful and
helping advices and opinions.
I extend my inner most appreciation to my beloved and caring family, for their endless moral
support, understanding, prayers, encouragement and productive suggestion that led me in
pursuing and get straight to my ambitions, goals and carrier in academic.
I also supply my inner most appreciation to my friends, roommates and fellow students for
encouragement, supports and advices on how to write this report.
I acknowledge all the mentioned and unmentioned for their material, mental and moral support
for this accomplishment. May the almighty God rain his shore less blessings upon them.

3. iii
EXECUTIVE SUMMARY
This report is all about what I learnt and trained to be at TRA(PCA) and it consists of three (3)
chapters and every chapter tends to have its components as shortlisted in the table of contents.
The first chapter is all about the nature of the organization (TRA) in general, its background,
organizational structure, offerings, customers, employees as well as its prospects.
The second chapter explains different specific activities performed within the area of placement,
working environment, level of interest and degree of meeting demand in the tasks performed,
problems faced in executing the tasks with their respective solutions and recommendations,
expectations before going to the training, new thing learnt, gaps between theory and practice,
employment prospects and relevance of the attachment.The third and last chapter is about
conclusion and recommendation concerning improving the gaps between teaching theory,
practice and the placement process.

4. iv
Table of Contents
ACKNOWLEDGEMENT............................................................................................................... i
EXECUTIVE SUMMARY ...........................................................................................................iii
DECLARATION........................................................................................................................... vi
LISTS OF ABBREVIATIONS.....................................................................................................vii
CHAPTER ONE............................................................................................................................. 1
1.0 INTRODUCTION .................................................................................................................... 1
1.1 NATURE OF THE ORGANISATION ................................................................................ 1
1.2 HISTORICAL BACKGROUND OF TANZANIA REVENUE AUTHORITY (TRA) ...... 1
1.2.1 Taxpayer’s Charter ......................................................................................................... 2
1.2.2 TRA Department ............................................................................................................ 2
1.2.3 Regional Offices............................................................................................................. 4
1.3 MAJOR TRA PRODUCT/SERVICES .................................................................................... 4
1.4 ORGANIZATION STRUCTURE............................................................................................ 7
1.4.1 ORGANIZATION STRUCTURE OF TRA...................................................................... 7
1.4.2 ORGANISATION STRUCTURE AT PCA ...................................................................... 9
1.5. Number of Employees ............................................................................................................. 9
1.6 Level of Technology............................................................................................................... 10
1.7 TRA CUSTOMER.................................................................................................................. 10
1.8 TRA Organization Performance and Awards......................................................................... 11
1.9 STRATEGIC DIRECTIONS.................................................................................................. 11
1.10 TRA’s MISSION AND VISION.......................................................................................... 11
CHAPTER TWO .......................................................................................................................... 13
2.0 ACTIVITIES PERFORMED.................................................................................................. 13
2.1 PLACEMENT IN THE ORGANIZATION ....................................................................... 13
2.2 DESCRIPTION OF TASKS AND DUTIES PERFORMED ............................................. 13
2.3 WORK ENVIRONMENT .................................................................................................. 15

5. v
2.4 LEVEL OF INTEREST IN THE TASKS PERFORMED ................................................. 15
2.5 MEASURING DEMANDS OF THE ASSIGNED DUTIES ............................................. 16
2.6 PROBLEMS FACED IN EXECUTING TASKS............................................................... 16
2.6.1 Inadequate of computers............................................................................................... 16
2.6.2 Access to information................................................................................................... 17
2.6.3 Insufficient of office furniture ...................................................................................... 17
2.6.4 Electrical problem......................................................................................................... 17
2.6.5 The manual filling system ............................................................................................ 17
2.7 SOLUTION AND RECOMMENDATIONS TO THE PROBLEMS ................................ 17
2.8 EXPECTATIONS BEFORE GOING TO THE TRAINING. ............................................ 17
2.9 NEW THINGS LEARNT ................................................................................................... 18
2.10 GAPS IN TEACHING BETWEEN THEORY AND PRACTICE................................... 19
2.11 EMPLOYMENT PROSPECTS........................................................................................ 20
2.12 RELEVANCE OF ATTACHMENT ................................................................................ 20
3.0 CHAPTER THREE ................................................................................................................ 21
CONCLUSION AND RECOMMENDATIONS ......................................................................... 21
3.1 CONCLUSION................................................................................................................... 21
3.2 RECOMMENDATIONS CONCERNING IMPROVING THE GAP IN TEACHING
THEORY AND PRACTICE..................................................................................................... 22
3.2.1 Restructuring of the Teaching Methodology of Information Technology Course....... 22
3.2.2 Increase time for practical training............................................................................... 22
3.3 RECOMMENDATIONS ON HANDLING GAPS IN PLACEMENT PROCESS ........... 23
APPENDICES .............................................................................................................................. 24
LOG BOOK AS ATTACHED.................................................................................................. 24
ORGANIZATION STRUCTURE OF PCA ............................................................................. 24

6. vi
DECLARATION
To my best knowledge I declared this work is entirely mine. It has not been submitted by
anybody for any academic award in any of higher learning institutions. And that any mistakes
found in this work cannot in any way be attribute to anybody else but me
STUDENT SIGNATURE........................................... DATE................................
STUDENT NAME..........................................................................

7. vii
LISTS OF ABBREVIATIONS
TRA – Tanzania Revenue Authority
PCA – Post Custom Audit
VAT – Value Added Tax
TANSAD – Tanzania Single Administrative Document
APAD – Assessed Pre Arrival Document
PAD – Pre Arrival Document
P – APAD – Pre Assessed Pre Arrival Document
SBL – Serengeti Breweries Limited
SBI INT – International Holding AG
ASYCUDA ++ – Automated System for Custom Data
OECD – Organisation for Economic Co-operation and Development
ISO – International Organization for Standardization.

8. 1
CHAPTER ONE
1.0 INTRODUCTION
1.1 NATURE OF THE ORGANISATION
Over the last 17 years Tanzania Revenue Authority (TRA) has matured from a tax
administration that provides tax type services for revenue collection to an efficient
organisation that delivers one stop shop services for all types of taxes which has steered
service delivery to the level of ISO 9001:2008 certification for the organisation.
Fourth Corporate Plan focus is attributed to the changes in TRA’s operating environment
which include the level of sophistication of stakeholders, the desire to offer services that meet
or exceed customer expectations and the Government’s need to be more self-reliant by
increasing domestic revenue mobilisation to eventual reduction in aid dependency in the
Government budget.
TRA implementing the Fourth Corporate Plan whose vision is To increase revenue to GDP
ratio to 19.9% by 2018. The Plan has been developed using the four Balanced Score Card
perspectives of Financial, Customer, Internal Processes and Learning and Innovation whereby
Strategic Objectives have been aligned under each perspective with cause and effect linkages.
The perspectives and their respective strategic objectives have been grouped into the Strategic
Themes of Convenience, Compliance and Continual Improvement to shape the TRA
strategic thinking for the next five years.
1.2 HISTORICAL BACKGROUND OF TANZANIA REVENUE AUTHORITY (TRA)
The Tanzania Revenue Authority (TRA) was established by Act of Parliament Not. 11 of 1995,
and started its operations on 1st July 1996. In carrying out its statutory functions, TRA is
regulated by law, and is responsible for administering impartially various taxes of the Central
Government.
The Tanzania Revenue Authority (TRA) is a government agency of Tanzania, charged with the
responsibility of managing the assessment, collection and accounting of all central government

9. 2
revenue. It is a semi-autonomous body that operates in conjunction with the Ministry of Finance
and Economic Affairs. The current chairperson of the TRA is Dr. Mrs. Marcellina M. Chijoriga.
Offices of the TRA are located in Dar es Salaam.
The TRA Board of Directors is the Governing body of the Authority while the Commissioner
General is the Chief Executive Officer of the Authority. The Commissioner General is appointed
by the President on recommendation of the Minister for Finance.
In order to carry out its administrative functions, TRA has eleven Departments namely:
Domestic Revenue, Large Taxpayers, Customs and Excise, Tax Investigations, Internal Audit,
Finance, Human Resources and Administration, Research and Policy, Taxpayer Services and
Education, Information and Communication Technology and Legal Services.
In order to ensure efficiency and effectiveness, TRA benchmarks itself against international best
practice in Tax Administration through the OECD principles of a good tax administration by
which it is fairing extremely well. TRA is now upgraded to ISO 9001:2008 certified from ISO
9001:2000.
1.2.1 Taxpayer’s Charter
The fifth edition of the Taxpayer’s Service Charter has been prepared to replace the fourth
edition with a view of taking into account the changes which are currently taking place in our
society and more specifically in the tax administration.
As part of the Public Service Reform Programs which emphasizes on transparency and provision
of quality service to every citizen, TRA being a public institution, established a Taxpayer’s
Service Charter which stipulates taxpayers rights, obligations and service standards expected
from TRA.
1.2.2 TRA Department
All functions of TRA are managed by the various departments of TRA. These departments are
grouped into two, revenue departments and supporting departments.
Revenue Departments
This is involved directly in mobilizing tax revenue collection through the administration of
various tax laws. The department is sub divided into the following,
 Domestic revenue department
The department started its operations on 1st
July 2005 after the integration of the former
income tax department and value added tax department. The department administers all

10. 3
taxes which were previously income tax and VAT departments, these includes, Income
taxes for individuals and corporations, Value Added Tax (VAT), Excise Duty on locally
manufactured goods, Motor vehicle registration and transfer tax, Skills Development
levy, Driving Licence fees, Port and Airport services charges.
 Customs and Excise Department.
This administers all taxes on international trade, which are import duty, exercise duty on
imported goods and VAT on imports. Other responsibilities of these departments are to
control prohibited and restricted goods or materials imported into the country through
borders, seaport and airports. It has another function of compiling trade statistics and
facilitates international trade.
 Large Tax payer department.
The department which is headed by the commissioner was established in 2001 to serve as
one stop shop for large corporate taxpayers. Taxpayers of this department are considered
to have complex business activities and equally more complex tax affairs. Currently there
are 370 taxpayers drawn from financial institutions, multinational companies, big oil
marketing companies and large mining companies. The main criteria for selection of this
department are for the company to have an aggregate payment of VAT, Income Tax and
Exercise Duty of at least sh. 400 million per annum or an annual business turnover of sh.
12 billion per annum.
 Tax Investigation Department
This support directly the revenue department in enforcing the various tax laws through
regular investigation of tax cases with substantial amounts of revenue at risk. In
collaboration with the Legal Service Department, it is responsible for prosecution of
established cases of tax evasion. The department has data intelligence unit responsible for
gathering data information, which is analyzed and used for field audits. Also it has a
control data base for capture and storage of data and information that provides backup to
tax investigation.

11. 4
1.2.3 Regional Offices
Currently, there are 23 TRA Regional offices throughout the country having their Head office at
Dar es Salaam- Samora Avenue. There are 4 offices that are located in Dar es Salaam Region
which are:
 Coast Region-Kibaha
 Kinondoni
 Ilala
 Temeke
Up country Regional Offices include:
Singida Arusha Iringa
Ruvuma Shinyanga Morogoro
Mtwara Mwanza Dodoma
Mbeya Tanga
Mara Kilimanjaro
Manyara Tabora
Lindi Rukwa
Kigoma Kagera
TRA its still grow in different regional areas in Tanzania above are some of them.
1.3 MAJOR TRA PRODUCT/SERVICES
TRA as the one of the major government agency, it’s offers different kind of services to
taxpayers/stakeholders. These include Registration, Tax Assessment, Tax Audits, Customs
Clearance, Permits and licenses, Response to enquiries and complaints, Tax relief, Tax refunds,
Tax investigation services, Tax education , Provision of statistical data and Training.
 Registration
TRA offer service to taxpayers/customers in Motor Vehicle Registration and Online Registration
for TIN, Registration for VAT, Registration for Payment and also in register artist products
(FMIS).TRA register customers (local and foreign) for ease of collect tax in different areas in the
country.
 Tax Assessment
TRA make an assessment of tax as determined or ascertained in each respective tax law. TRA
has issued this calendar to remind taxpayers and stakeholders of the important dates of filing
tax returns, making tax payments and other important events. This calendar should help in
planning your tax affairs.

12. 5
 Tax Audit
In Internal Audit department, its responsible for assisting the management by providing
independent appraisal on the adequacy and effectiveness of the system of internal control and
determine whether reasonable assurance exist that TRA objectives are achieved, through audit
different client/taxpayers for tax purpose.
 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.
 Customs Clearance.
This service involves with the control of prohibited and restricted goods or materials imported
into the country through borders, seaport and airports.
 Tax investigation services
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.
 Handling of Objection
TRA shall acknowledge receipt of an objection within 5 working days from date of receipt. TRA
shall resolve simple objections within 3 months, and for complex ones, within 6 months from the
date of receipt. TRA shall communicate in writing within 5 working days after reaching an
agreement on taxation issue that has been discussed with the taxpayer or his/her representative.
 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.
 Permits and Licenses.
TRA, permit the operation of business in the country by provide the license of the business to the
customers/clients.
According to Mr. Patrick Nshanga (senior officer at PCA) the major services issued by the post
clearance unit as Department which I have been located of customs and excise department
among TRA department are-

13. 6
 auditing the client
 Collection of debt from client.
TRA also provide Services Recovery;
In the event that TRA officers depart from these service standards without a reasonable
cause thus causing delays to taxpayers, the Commissioner General shall: -
o Write a letter of apology to the taxpayer
o Direct a senior officer to expedite the finalization of the delayed process so as to mitigate
future losses or expenses to be incurred by the taxpayer.
o Waive, where the laws allow, any interest payments that may accrue as a result of the
delay.
However, any officer who departs from the service standards and from the norms of a good tax
administration shall be disciplined in line with the terms of employment.

14. 7
1.4 ORGANIZATION STRUCTURE
1.4.1 ORGANIZATION STRUCTURE OF TRA
Board of Directors
TRA is under the direction and control of a Board of Directors, which is headed by a
Chairperson who is appointed by the President of the United Republic of Tanzania. Currently the
Chairperson of the Board of Director is Mrs. Marceline Chijoriga. The Board is responsible for
the formulation and supervision of the implementation of policies of the Tanzania Revenue
Authority. It is also responsible for advising the Minister for 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 include; (field report, 2011)
(i) Permanent Secretary – Ministry of Finance and Economic Affairs (Union
Government)
(ii) Principal secretary – Ministry of Finance (Zanzibar Government)
(iii) Governor of the Bank of Tanzania
(iv) Commissioner General of TRA
Secretary of the Planning Commission
And four other members appointed by the Minister for Finance, with the professional knowledge
and experience in finance, commerce, economics or law from among institutions of financial,
commercial, legal or economic nature having vested interest in the Authority.
The Commissioner General
The Commissioner General is the Chief executive of the Authority. Subject to the general
supervision and control of the Board he is responsible for the day to day operations of the
authority, management of funds, property and business of the Authority and for administration,
organization and control of other officers and staff of the Authority

15. 8
Figure 1: Organization Structure headquarters

16. 9
1.4.2 ORGANISATION STRUCTURE AT PCA
Normally, a PCA programs will be driven by a central policy team responsible for managing the
audit programs. Depending on the demographics of a particular country, an administration will
set up one or more operational PCA units. The need for Customs staff to be able to visit a
trader’s premises means Customs officers should be located accordingly. For example, a small
island economy may have just one main business Centre and require just one PCA office. A
large country, on the other hand, may have many centers, separated by long distances and time
zones (Guidelines for PCA, Volume 1, june 2012)
(See appendix 2)
1.5. Number of Employees
The total number of TRA employees in Tanzania is about 3000 and more. Since TRA has many
departments hence numbers of employees vary each department. And as for the department were
I undertaken my practical training, According to Mr. Joseph Raymond, number of employees is
forty four (44). And out of forty four there are about 7 individual responsible for collection of
debt which include follow up.
The number of employees is limited due to the audit standard. PCA should be carried out by
professionally Customs personnel/Auditors. With the increased use of electronic record-keeping
and the sophistication of global trade, the need for higher standards of training becomes
increasingly important. Standards ensure consistency and quality and provide a context for the
audit processes. Customs administrations should be committed to providing auditors with the
levels of training necessary to equip them to perform their duties. Therefore, Auditors must avoid
any arrogation when conducting audits, neither individual human rights nor a peaceful private
life must be violated by unjustified use of the PCA authority. The auditors’ authority must
strictly comply with the relevant Laws and regulations.

17. 10
1.6 Level of Technology
At customs and excise department under Post Clearance Audit, level of technology is quite
advance because there have a database known as Automated System of Customs Data
(ASYCUDA ++) which compose of all the information needed for auditors as well as the client.
Also TRA start to use TANTIS, this is the system which is directly used as a for the motor
vehicle registrationas well as keeping records to all the payments related to the motor vehicle
issues in the authority.
And all the work is computerized and every employee knows how to use computer especially
Microsoft excel. Also power is always available thus facilitate the effectiveness and efficient of
the daily task of employees
Despite there are some works done in hard copy but to low extent and there are looking forward
to introduce a new system to shift from hard copy to soft copy work.
1.7 TRA CUSTOMER
In the course of doing its official business TRA interacts with people and institutions that have
interest and stake in the operations of the Authority.
Therefore, According to team leader Mr. Patrick Nshanga under post clearance unit, client is
anyone involved in the importation and/or exportation of goods or in the receipt, storage,
manufacture and delivery of goods subject to Customs controls may be audited.
This may include:
 importers;
 declarants;
 consignees of the imported goods
 owners of the imported goods;
 subsequent acquirers of the imported goods;
 Customs clearing agents of the imported goods;
 storage agents of the imported goods;
 transporters of the imported goods;

18. 11
1.8 TRA Organization Performance and Awards
TRA is the kind of organization which shows a good performance in the collection of tax in all
players in the country and increase revenue and also its award different organization in different
categorize in "Overall Tax Compliant Winner", as well as "Most Compliant Tax Payer in the
Financial Sector", and "National Tax Contributor". For example on 7th November 2012,
National Microfinance Bank PLC (NMB) was honored with the top tax payer awards by
Tanzania Revenue Authority (TRA).
1.9 STRATEGIC DIRECTIONS
According to TRA fourth corporate plan, in implementing the fourth Corporate Plan (2013/14-
2017/18), which has to be convenience, compliance and continual improvement TRA aims at
strengthening its operational efficiency and boost customer service in order to improve revenue
collection. To achieve this objective, TRA is guided by: - (TRA, 2013)
VISION
The Vision for the TRA Fourth Corporate Plan is to be
‘To increase revenue to GDP ratio to 19.9% by 2018’
The Authority will achieve this through continuous improvement efforts which will focus on
training, technology enhancement, customer services and enforcement programmes.
MISSION
The Mission Statement summarizes TRA’s role and how customers’ expectations will be met.
TRA’s mission statement is:
“To make it easy to pay tax and make lives better”
1.10 TRA’s MISSION AND VISION
As summarized in Strategic Direction above. TRA doing its activities by looking up on the
following Mission and Vision Statement.

19. 12
TRA MISSION
“We make it easy to pay tax and make lives better”
TRA believes that it is possible to mobilise revenue in a simplified and transparent manner
and taxpayers shall have easy access to services that are offered promptly. In return
compliance increases shall be realized with more revenue for the Government to provide
adequate and quality social services. This makes the taxpaying community appreciate social
and economic benefits from the taxes they pay on improving the living standards.
TRA VISION
“To increase revenue to GDP ratio to 19.9% by 2018”
In response to Government Policies of increasing domestic revenue contribution and revenue
yield to Sub Saharan averages, TRA in the next five years aims at increasing the revenue yield
to 19.9%. This will be achieved through improving efficiency in tax administration and
widening the tax net in order to collect more revenue especially from specialised sectors of
mining, oil and gas, telecommunication, tourism, construction, real estate, financial sector,
High Net worth Individuals (HNWI) and incomes from the informal sector.

20. 13
CHAPTER TWO
2.0 ACTIVITIES PERFORMED
2.1 PLACEMENT IN THE ORGANIZATION
The programmed practical training, took place at Tanzania Revenue Authority (TRA) Customs
Office which particularly forms a category of Customs and Excise Department and I was
placed in the Department of Auditing section known as Post Clearance Unit located at Shauri-
Moyo in Ilala District, Dar es Salaam.
The Auditing section department is responsible for auditing of the financial statements brought
by corporations, for purpose of verification of the taxable amount which has been paid whether
the amount paid is what was needed to be paid or appropriate or not, as well as collection of
debt as taxes which were not being paid by the client.
2.2 DESCRIPTION OF TASKS AND DUTIES PERFORMED
During the practical training period, I was assigned different tasks and duties to perform. Most of
tasks were of routine nature and few were non routine. The assigned tasks required a collective
knowledge of both class and field acquired skills, together with the trainee creativity. Most of
them were done through the use of computers and therefore a computer knowledge especially
Microsoft Office and specifically word, outlook, excel and access programs was needed from a
student.
Since post clearance audit deals with auditing of company financial report of previous years so
as to check whether the appropriate tax was paid by the client or not fully paid. Also collection
of unpaid tax as debt and to make follow up so as to ensure the debt is paid by the customer,
therefore task were routine
Also due to the arise of new case like receiving orders of collect tax on behalf of other customs
office hence task were problem solving.
In the whole period of the training, I managed to perform a number of tasks related to TRA in a
close supervision and assistance of TRA supervisor and other staff members. The following are
the task/duties I performed

21. 14
Preparation of VAT summary and VAT analysis
Vat analysis was involving calculation of VAT charged in foreign goods for certain company for
previous years. The amount charged is 18 percent so you multiply the percent to the value so as
to get the appropriate amount of VAT charged and record on sheet of Microsoft excel in order to
find summation of vat in each month, then each year.
Typing the demand letter
This is a notice issued to the taxpayer calling for payment of additional taxes resulting from an
audit. It is done through a written notice to the taxpayer giving him a time frame within which
payment of the additional taxes must be made.
Verification of foreign payments made by client
Through bank statement of the client the audit verified payment made to foreign suppliers which
can be transferred through company’s bank account maintained either in Barclays, Standard
Chartered, Stanbic Bank and other accounts with their corresponding ledgers. The audit can
observe some of the discrepancies regards to two suppliers this issue can be caused by the
amount posted to foreign supplier ledger do not reflect the amount as per customs data in
automated systems customs data (ASYCUDA++) for the year selected unless otherwise shall
produce evidence that may help to solve these discrepancies occurred during the audit.
Conduct entry meeting with the client.
Before start auditing the client there is desk audit, after that letter of entry is sent to the client for
entry meeting to be held between the auditors and a client, during the meeting the client was
informed about the purpose of the audit, and brief explanations about Post Clearance audit Unit
.Also the client explained the brief background of the company and its activities.
Verification of in going and outgoing goods
Since the auditors need to verify value of goods imported to bond warehouse is the same of value
of goods come out from this bonded warehouse is the same for the purpose of determine the risk
of client to evade payment of tax
Analysis of import declaration and commercial invoice
By doing analysis on declaration and invoices it enable auditors to verify price quantity and
description of goods so as to check if correct tax rate as well amount charged on that goods.
Import declaration compose, date of declaration/release, country of shipment, country of origin,
description of goods and/or tariff classification code (full digits), quantity (number and weight),

22. 15
customs value of goods (CIF basis), rate of duty.
To photocopy the document selected for verification.
After they select the document which is required for verification so as the auditor to remain with
copies which were the bank statement, financial statement, Invoices and ledgers for the
reconciliation of all transaction were made during classification.
2.3 WORK ENVIRONMENT
The work environment at TRA-PCA is very inspiring, motivating and easy to adopt. The first
impression we received from management, staff and non-staff members was more than
welcoming and they had a great pleasure for us to work with them, train us and learn from each
other. Cooperation, understanding and teamwork are considered as the pillars for success and the
essential ingredients for fulfillment of organization goals at maximum level. The Auditing and
Debt recovery analysis involves many interrelated sections which were of research based and not
easy to perform individually. The team work spirit within the organization made the work easier.
Therefore this environment made people to know that for any organization to succeed there must
be cooperation, understanding each other and activities so that the fulfillment of the organization
goals to be attained at maximum level.
Although I was working in team, but still most of the tasks that were assigned were supposed to
do them independently. The team work was to help each other for the information, as
information was to flow from one section to another.
2.4 LEVEL OF INTEREST IN THE TASKS PERFORMED
Most of the duties performed were interesting, enjoyable and gratifying for, they provided me an
opportunity to be exposed to the real world of practice after becoming conversant to some extent
to the accounting theories. All the tasks performed throughout my PT demand both knowledge
acquired at class and new skills learnt in the field. Applying the accumulated theoretical
knowledge for the first time was an exciting part and it strengthens me to see my carrier through
to a successful end. Through the acquisition of new practical insights, it equipped me with more
capacity in utilization of analytical skills and problems solving skills, creativity and confidence.

23. 16
The accumulation of theory learnt at the university before coming into the practical training was
the highest time to use from which I was work smoothly without any problem. The accumulated
theory and knowledge at this time was digested and simplified. Through the acquisition of new
practical insights it builds more capacity in utilization of analytical skills and problems solving
skills and confidence. It enlightens more capacity of thinking in evaluating various accounting
transaction, which increases the desire to become more active in performing the tasks assigned.
2.5 MEASURING DEMANDS OF THE ASSIGNED DUTIES
Although most of the duties performed were on routine basis which increases the efficiency and
effectiveness of carrying them, some of them were more challenging and require more
experience and practice. For example of challenging task was when the client use the same
specification code for many imported goods thus it were difficult to determine where exactly the
codes have been used to a specific goods as a result we were start to take a look of codes used for
last five years in ASCUDA++ SYSTEM.
I tried my level best to meet the demand of the given duties, for example by finishing the
assigned tasks, doing the tasks with trustfulness and greater accuracy. At first it was not such
easy but as I coped with the working environment and become familiar to the organization
normal practices and procedures, the performance increased and higher degree of meeting the
demand of assigned duties was achieved.
The collective demand of all tasks assigned tends to prepare experienced, trustworthy and
creative performer in the accounting realm.
2.6 PROBLEMS FACED IN EXECUTING TASKS
Generally there were no major problems in executing tasks assigned while carrying out my PT.
TRA in PCA is composed of adequate and skilled employees utilizing considerable sufficient
facilities to enhance smooth running of daily operations, such as big offices, computers and
furniture’s. As the slogan no one who is perfect states, there were some problems and drawbacks.
2.6.1 Inadequate of computers
Since most of work is done through computer and during my practical training they were other
trainees as well so computers were not enough to meet number of users

24. 17
2.6.2 Access to information
Some of the information related to the duties that i performed could not be accessed directly
unless one is an authorised user to log in with a password so as to obtain such information, for
instance through ASYCUDA + +
2.6.3 Insufficient of office furniture
Some of furniture were useless which lead to shortage of furniture as a result you find someday
when all employees arrive at office you have to rotate around the office due to due to lack of
seats.
2.6.4 Electrical problem
When power went off most of work cannot be persuade and staff stay ideal since most of data for
auditing are in computer office which are desk top thus when there is no power some task are not
done and people are staying ideal till the power come back depend, hence it delay the process of
audit in time scheduled.
2.6.5 The manual filling system
Despite of the high level of technology at PCA, still there is a problem with the location and
arrangement of files. Files are arranged and located manually making the work to become
boredom and resource consuming e.g. time, manpower, etc.
2.7 SOLUTION AND RECOMMENDATIONS TO THE PROBLEMS
Since most of the problems encountered are technologically related, computerizing the entire
systems is highly recommended and its implementation has already started taking place,
including installation of accounting packages for accounting unit.
Working under unnecessary employee’s pressure was minimized through fixing reasonable time
for the claims to be settled.
2.8 EXPECTATIONS BEFORE GOING TO THE TRAINING.
The major belief I had before going to the place of attachment was that, PT would provide a lot
of exposures to opportunities that could lead to accounting carrier development. Most of the

25. 18
expectations within this belief were met and some were not met. Among of these expectations I
have are as follows;
 Applying my accounting skills into practice and to acquire new accounting knowledge
 To work with experienced accountants and other profession experts and gain valuable
new insight from them.
 Understanding how people behave, communicates, work as team and on how they
manage their daily activities as the managers of their position.
 To make new friends of different background and education level.
 Understanding more about the labor market especially to analyze my strengths and
weaknesses.
2.9 NEW THINGS LEARNT
Being at TRA-PCA for eight weeks has been a valuable moment in terms of skills gained both
by observation and being trained. I learned how people put aside their differences and work
together as a team to achieve the organization goals and to fulfill organization visions.
I acknowledged how it is like for an organization to have less motivated and uninspired
employees with their contribution being unappreciated within the organization and vice versa.
Also I learned how to relate professionally with people of different background, education level,
sex and ranks. I realized that for an organization to achieve its ultimate goals, values such as
punctuality, discipline, commitment, confidentiality and accountability are for every employee to
adopt so am I.
My communication skills were improved and I learnt that language is among key issues in
accomplishing task in the organization. As we were performing accounting work we had to
communicate with employees from different units.
One of the important character accountant must have is honest which I notice at TRA. Dishonest
behavior by accountant affects reputation of firm and may cause loosing of trust.
Also, during my practical training i was able to learn a lot of new thing which widen my
knowledge so as to be competent enough in the labour market. I was able to know the
following:-

26. 19
- How goods are processed before being exported to other country, where there are
regulations and law to follow before good in exported and this ensure the quality of
goods exported from our country so as to create sound perception of product from
Tanzania in international trade, because TBS are involved in this process.
- I was able also to learn on how goods are taxed based on the classification which was
provided by Tanzania government so as to protect the industry and product produced by
our producers
- Also i learn on how companies are audited by TRA officers based on General Accepted
Account Standards for the purpose of tax collection and also to explore any creative
accounting
- There is need of great effort to be made in financial sector since most of transaction made
outward the country are done through foreign bank and rather than domestic one.
- I learnt how to examine customer through audit his documents of import and export.
- Also I learnt about how to extract data from ASYCUDA ++ to the excel sheet.
2.10 GAPS IN TEACHING BETWEEN THEORY AND PRACTICE
Basically Theory and Practice are the same things, with the same contents but different in format
interrelated together to accomplish similar objectives. Theory normally tends to build the way for
practice to undertake because one cannot practice something without knowing its theoretical
aspects. Similarly, theory without practice is of no use because it a bit of theory. In that sense
theory and practice complete each other.
During my PT there were several gaps between the theory and practice which I have come along
with. The major category in which there was a big gap in teaching between theory and practice is
about information system. The knowledge acquired in computer courses was much of theories
and tends to be of no help in executing computerized tasks during my PT.
Generally the qualities sought from graduates by two different firms, even within the same
industry varies to a large extent. As a result any university can’t satisfy the need of any firm
100% by providing graduates with appropriate mix of skills required by a particular firm. In
colleges only foundation is laid to allow its application anywhere. Therefore there is and will

27. 20
always be a gap in teaching between theories and practice and the situation justify the worthiness
of the PT course.
2.11 EMPLOYMENT PROSPECTS
I won't dare to waste any employment opportunity in this organization if vacancies would be
announced soon after I graduate. The environment is friendly, challenging, motivating and
provides room for further studies in case an employee is interested. Everything at TRA is tailored
to provide a promising future for employee's career development for the goods of the
organization as well as individual benefits. My internal supervisor, not to mention other workers,
was impressed with my energy and abilities and they recommend that I should apply in case of
vacancies. The placement at TRA being the part of Graduates Recruitment Program, it’s most
likely for the trainee to be recruited after graduating.
2.12 RELEVANCE OF ATTACHMENT
Being within the organization, acting responsibly as a real employee and observing the codes of
conducts bearing in mind the PT objectives, made the field attachment to have great relevance.
Integrating theory and practice provide opportunity to understand the already taught theories and
concepts in case of misunderstandings and confusions existing. Also because of the tight nature
of university's schedule, field attachment is appropriate place to ponder the new and already
acquired knowledge. The PT was helpful at sharpening my human relations skills, problem
solving skills, analytical skills and creativity. Practicing of organizational culture such as
punctuality, discipline, dressing codes and accountability for eight weeks has been useful in
refining my attitude.

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3.0 CHAPTER THREE
CONCLUSION AND RECOMMENDATIONS
3.1 CONCLUSION
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 operates in conjunction with the
Ministry of Finance and Economic Affairs.
Practical training course is an enhancing program designed for students to learn and understand
the challenges necessary for their career. Most things taught theoretically are put in really world
situation during field attachment. It enables students to experience working environment before
being exposed to work after completion of their studies.
In my Practical Training, I was exposed to varieties of accounting and finance responsibilities
which sharpened my skills, working abilities, knowledge, experience, motivation and attitude
towards my carrier. I learnt a lot on professional activities which could hardly be taught in the
lectures. Practical training shows that theory and practice are complements. It is a program that
brings more understanding of the theory and its application in the real world situation. This is the
times were the theoretical knowledge is put into practice and reveals their strengths and
weaknesses.
Furthermore, the program (PT) opens up employment prospects for the students since the same
organizations offering practical training placements for the students might be interested and offer
an employment once graduating as well as other organizations having confidence of recruiting an
experienced graduate.
Indeed my placement at TRA-PCA was very enjoyable due to good working environment, team-
work and friendly working relationship. For eight weeks I spent, I am confident to say that it is
the promising organization with its tremendous performance increasing day by day.

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3.2 RECOMMENDATIONS CONCERNING IMPROVING THE GAP IN TEACHING
THEORY AND PRACTICE
Despite of the effort which have been done and those which are still on progress by the
University of Dar-es-Salaam School of Business [UDBS] and the university at large towards
reducing the existing gaps between teaching theory and practice, there are still some aspect
which should be undertaken towards reducing the still existing gaps.
The following are my recommendations towards narrowing the existing gaps between teaching
theory and practice;
3.2.1 Restructuring of the Teaching Methodology of Information Technology Course
Much emphasis should be given on teaching Information Technology based courses practically.
University of Dar-es-Salaam should increase the number of computer and other related facilities
so that every student will have own computer during seminar sessions. Much time should be
given on practical learning especially on computer program used by offices like Microsoft excel,
Word, database and accounting packages.
3.2.2 Increase time for practical training
Despite of the good structure of the PT program there, are still some aspects which should be put
in consideration. The duration of PT was too short compare to things we have learnt in the class
and at the time the student gain some experience then the PT comes to an end leaving student
with unsolved aspects. There should be more time for the students to practice what they learnt
from the class by extending practical training to be done on both first year and second year. This
will help the students to cope with the working environment efficient and effectively. Also there
should the increase in the number supervisors from the University to visit the student during their
PT.

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3.3 RECOMMENDATIONS ON HANDLING GAPS IN PLACEMENT PROCESS
 Before students starts their PT, organization should give an outlay on what the student is
going to do. This will help the students to meet their expectations and also will assist the
students to write their reports which will reflect the planned work.
 The school should contact several reputable organizations to know if there is any
placement for a student and how many do they need. This will improve placement
process and reduce the burden of going around looking for placement to the students.
 There should be established good relationship between UDBS and several organizations
to which their students are being placed. This will build a continuous interest of those
organization preferring students from the school each year.
 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.
 The quotation that the organization is not required to pay the student during the PT
should be left at the option of the organization. This is in order to value the work of the
student and his contribution to the organization.

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APPENDICES
APPENDIX 1:
LOG BOOK AS ATTACHED
APPENDIX 2:
ORGANIZATION STRUCTURE OF PCA
Assistant Manager
Audit:
Mr. Rogatian Shirima
Ag. Assistant Manager
Debt Management:
Mr. Oswald Massawe
Team 1
Team
Leader
Mr.
Thomas
Masese-
CO
Supervisor
2
Objections
& AQ:
Mr.
GabrielBay
ona –
TO/TE
Supervisor 1
Debt Coll. &
Risk
Profiling:
Mr. Adam
Sawaki-
ACCT
Principal
Officer-3
Team 3
Team
Leader
Mrs.
Virginia
Rwezaura-
CO
Team 2
Team
Leader
Mr.
Hashim
Ngoda-
ACO
Team
members
Team
members
Team
members
Team
members
Team
members
Manager
Post Clearance Audit
Mr. Qamdiyay Akonaay