HR TANZANIA INAWALETEA
TRA INTERVIEW QNS
1-10 multiple choices (10 marks)
11a.Differentiate btn International double taxation and domestic double taxation.
b.reasons for occurance of International double taxation.
c.mention two methods of double taxation
12a.Give similarities and differences between exempt VAT and zero rated vat.
b.conditions for a trader to be registered into VAT.
c.effects of VAT to a trader.
13a.Reasons for Tax disputes and measures to control them.
14.write down the procedures to solve the incidence of Tax disputes.
15.ilikua swali la kusolve duties/Tax liabilities za CIF.(25 marks)
Note,hii lilikua paper ya Tax management officer ii
Written ya TMO
1.Inclusion& exclusions in calculations tax
2.withholding tax
3.what is VAT,what one should have to be registered as VAT person
4.Dispute settlement
5.difrence btn zero rate and Exempt supply
6.Internationa Double Taxation
7.Calculations of import & export duties
1. Introduce your self
2. Differentiate tax base and tax administration
3. Wat is income tax
4. Wat is VAT
5. Functions of tax administration
6. Roles of taxation
7. Positive and negative impacts of digital economy
Naomben majibu ya haya maswali:
01:State penalties for making false or misleading statements under Tax administration Act Cap 438.
02:Explain causes and Effects of cancellation of VAT registration.
03:Explain methods that can be used to quantify the level of Tax Avoidance and tax evasion
04😀istinction and Similarities between identical and similar goods.
Qn no 3
Method of tax avoidance
1.transfer princing
2.Thin capitalization
3.Income capitalization
4. I ncome splitling
5.Income shattering
TAX EVASION METHOD
1 .Underdeclation of income
2.Overstating of expenses
3.Keeping two sets of accounts(moonlighting)
4. Smuggling
Taxation areas za kupitia...
1.Objectives of taxation.
2.Adam Smith canons of taxation.
3.Other canons of taxation.
4.X-tics of a good tax system.
5.6 steps of problem solving.
6.Classification of taxes.
7.Theories of equity in taxation.
8.Explain taxable capacity and factors affecting taxable capacity of a country.
9.Steps of problem identification.
10.Explain the TRA departments.
11.Explain taxes administered by TRA.
12.Explain tax compliance and the types of tax compliance.
13.How can we achieve maximum voluntary compliance?
14.Taxpayers obligations.
15.Problems associated with enforcement of taxpayers rights.
16.define tax evasion and tax avoidance and the causes of such acts.
17.Tax avoidance mechanisms.
18.How to minimize tax avoidance.
19.Consequences of tax evasion
20.Tax audit and its phases.
21.Tax base and the competing tax bases.
22.Sources of tax laws.
23.Basic principles construing tax statues.
24.Elements of tax.
25.Factors on which the ultimate burden of tax depends on.
26.x-tics of a broad tax system.
27.Tax planning techniques.
28.Research process.
29.Self assessment and the advantages of self assessment.
30.Categories for which taxes may be levied.
31.Procedures for gathering tax audit information.
32. Common criteria that satisfy the scientific scientific research.
33.significance of classifying a person as resident person.
34.Differentiate between tax impact and tax incidence.
35.Meaning of employment and the difference between contact of service and contact for service.
36.Tax Regulations that are used in tax laws
37.Main tax laws
CC
Unknown Source
