TRA MULTIPLE CHOICES Q & A FANI ZOTE PDF

Tax Management Officer II – Multiple Choice Questions

1. Which of the following is the primary objective of a desk audit in tax management?
   a) To determine the financial position of a taxpayer
   b) To assess the compliance level of a taxpayer
   c) To approve tax exemptions without verification
   d) To collect penalties from taxpayers
   ✓ Answer: b) To assess the compliance level of a taxpayer
2. What is the first step in preparing an action plan for tax audits?
   a) Identifying risk areas in tax compliance
   b) Issuing penalties before verification
   c) Requesting financial reports from taxpayers
   d) Conducting a surprise physical visit
   ✓ Answer: a) Identifying risk areas in tax compliance
3. Face vetting of tax returns involves:
   a) Verifying taxpayer documents without physical meetings
   b) Conducting interviews with taxpayers before approval
   c) Assessing tax returns for accuracy and compliance
   d) Processing tax refunds immediately
   ✓ Answer: c) Assessing tax returns for accuracy and compliance
4. Which of the following documents is crucial for tax exemption applications?
   a) Business license
   b) Taxpayer’s National ID
   c) Certificate of exemption eligibility
   d) Import declaration form
   ✓ Answer: c) Certificate of exemption eligibility
5. What is the main reason for following up on tax arrears payments?
   a) To penalize taxpayers for non-compliance
   b) To ensure revenue collection and compliance
   c) To close non-compliant businesses
   d) To impose higher tax rates on defaulters
   ✓ Answer: b) To ensure revenue collection and compliance
6. Which tax authority is responsible for managing vehicle license renewals in Tanzania?
   a) Tanzania Revenue Authority (TRA)
   b) Tanzania Bureau of Standards (TBS)
   c) Tanzania Investment Centre (TIC)
   d) Ministry of Transport
   ✓ Answer: a) Tanzania Revenue Authority (TRA)
7. What is a key challenge in tax collection and compliance?
   a) Overpayment of taxes by businesses
   b) Low taxpayer awareness and evasion
   c) Excessive government expenditure
   d) Limited tax types available for collection
   ✓ Answer: b) Low taxpayer awareness and evasion
8. Which tax is imposed on goods imported into Tanzania?
   a) Pay As You Earn (PAYE)
   b) Withholding Tax
   c) Import Duty
   d) Excise Duty
   ✓ Answer: c) Import Duty
9. Which department within TRA handles tax audits?
   a) Taxpayer Services Department
   b) Investigations and Audits Department
   c) Legal Affairs Department
   d) Revenue Collection Unit
   ✓ Answer: b) Investigations and Audits Department
10. What is the main purpose of VAT registration for businesses?
    a) To increase revenue collection
    b) To formalize businesses for taxation
    c) To ensure businesses collect and remit VAT
    d) To provide businesses with tax incentives
    ✓ Answer: c) To ensure businesses collect and remit VAT

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