Tanzania Revenue Authority (TRA)

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Introduction

The Tanzania Revenue Authority (TRA) is Government Agency established by the TRA Act Chapter 399 and became operational on 1st July, 1996.[1]

Functions

The Authority is mandated to exercise the following functions:[2]

  • To administer and give effect to the laws or the specified provisions of the laws set out in the First Schedule to the TRA Act, and for this purpose, to assess, collect and account for all revenue to which those laws apply;
  • To monitor, oversee, coordinate activities and ensure the fair, efficient and effective administration of revenue laws by revenue departments in the jurisdiction of the Union Government;
  • To monitor and ensure the collection of fees, levies, charges or any other tax collected by any Ministry, Department or Division of the Government as revenue for the Government;
  • To advise the Minister and other relevant organs on all matters pertaining to fiscal policy, the implementation of the policy and the constant improvement of policy regarding revenue laws and administration;
  • To promote voluntary tax compliance to the highest degree possible;
  • To take such measures as may be necessary to improve the standard of service given to taxpayers, with a view to improving the effectiveness of the revenue departments and maximising revenue collection;
  • To determine the steps to be taken to counteract fraud and other forms of tax and other fiscal evasions;
  • To produce trade statistics and publications on a quarterly basis; and subject to the laws, to perform such other functions as the Minister may determine.

Additionally, the Authority shall in the discharge of its functions, have power to,

  • Study revenue laws and identify amendments or alterations which may be made to any law for the purposes of improving the administration of and compliance with revenue laws;
  • Study the administrative costs, compliance costs and the operational impact of all intended legislative changes and advise the Government accordingly;\
  • Collect and process the statistics needed to provide forecasts of revenue receipt and the effect on yield of any proposals for changes in revenue laws and advise the Minister accordingly;
  • Negotiate and agree with the Treasury on the revenue collection targets for any given financial year;
  • Undertake work measurement exercises in order to determine the manpower needs for the functions of each revenue department in the Authority;
  • Set appropriate objectives and work targets in each revenue department and monitor progress in achieving them;
  • Take such other measures as it may deem necessary or desirable for the achievement of the purposes and provisions of the TRA Act.[3]

Vision and Mission

The Tanzania Revenue Authority is guided by a vision to “increase Domestic Revenue through Enhancement of Voluntary Tax Compliance,” and a mission to “make it easy to pay Tax and make lives better.”[4]

Corporate Plan

Over the years of its existence, the Authority has been conducting its business guided by five-years Corporate Plans. The plan has aided the Authority to have a common strategic direction in the course of discharging its mandate. This approach of managing corporate affairs has enabled the Authority to achieve remarkable performance in the mobilization of the Government revenue.[5]

The Fourth five-years Corporate Plan (CP4) was implemented for a period of four years in order to be in sync with the UN Sustainable Development Goals adopted in September 2015; National Vision 2015; the second National Five Years Development Plan – FYDP II (2016/17-2020/21); and the zeal of 5th Phase Government which was launched in June 2016 calls for the need to undertake interventions aimed at the enhancing domestic resource mobilization. The emphasis on revenue from these documents had made it necessary to take them on board in formulating a new TRA’s Strategic Plan.[6]

Additionally, the IMF’s TADAT Assessment conducted in February 2016 brought up a number of pertinent issues that needed to be addressed by the TRA at the strategic level. Consequently, all these factors necessitated early development of Fifth Corporate Plan (CP5) for another period of five years commencing July 2017.[7]

Core Values

TRA core values are a handful of moral boundaries within which the Authority operates. They define TRA’s personality and are ethical standards by which TRA would be measured. The values are a commitment to the stakeholders and are incorporated into all actions taken by the organization. They are:[8]

  • Professionalism: The Authority is committed to applying the law consistently, responsibly and with credibility using the skills and knowledge as a prerequisite in administering our requirements.
  • Accountability: The Authority believes in creating and sustaining an organization that values and promotes accountability.
  • Integrity: The Authority believes in being fair and honest in all its dealings with taxpayers and other stakeholders.

References

  1. "Corporate Plan" “TRA”, retrieved 21st October 2018.
  2. "The Tanzania Revenue Authority Act" “TRA”, retrieved 21st October 2018.
  3. "The Tanzania Revenue Authority Act" “TRA”, retrieved 21st October 2018.
  4. "Vision and Mission" “TRA”, retrieved 21st October 2018.
  5. "Corporate Plan" “TRA”, retrieved 21st October 2018.
  6. "Corporate Plan" “TRA”, retrieved 21st October 2018.
  7. "Corporate Plan" “TRA”, retrieved 21st October 2018.
  8. "Core Values" “TRA”, retrieved 21st October 2018.