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This Performance Audit Report aimed to assess whether the Tanzania Revenue Authority (TRA) has adequately administered Electronic Fiscal Devices (EFDs) to ensure tax compliance in revenue collection.

The audit found that the registration of eligible EFD users was not done adequately, with a decline in the attainment of targets from 101% to 46% EFD users were not registered on time. Also, the audit noted that the Electronic Fiscal Device Management System (EFDMS) captures only local stock details. The imported quantities cannot be linked without TRA officials processing them in the system. The audit also found that the TRA did not ensure suppliers entered service-level agreements with EFD users, and monitoring and enforcement programs were not adequately executed. 

The audit recommended that TRA consider past performance, registered traders, and eligible EFD users when setting targets for EFD identification and acquisition and Improve the Electronic Fiscal Device Management System (EFDMS) to capture stock movement and all transactions (purchases and sales) for all registered traders for goods imported and locally manufactured.