DAR ES SALAAM INSTITUTE OF TECHNOLOGY

ENTERPRENEURSHIP CONCEPTS AND CONTEXT GROUP WORK GROUP NO: 14

NAME OMARY N KIOZA MARIAM MAZOYA BIRGITHA BARNABAS ISAYA J CHIGALIKA MOSY MTORO

ADMISSION NUMBER 110627437929 110627121194 110627431120 110627112179 110627461198

TANZANIA REGULATORY AUTHORITIES Tanzania is a country with many resources and people and therefore rules and regulations should be made accordingly, and because of the democratic nature of it, Tanzania has some specific bodies which control these rules and stand for them as per the Law. These are the Tanzania Regulatory Authorities. They monitor everything which happens in the specific sector of their field. Some of the Authorities we are going to focus on are; Tanzania Revenue Authority (TRA) Tanzania Bureau of Standards (TBS) Energy and Water Utilities Regulatory Authority (EWURA) Surface and Marine Transport Regulatory Authority (SUMATRA) Tanzania Food and Drugs Authority (TFDA) Tanzania Communication Regulatory Authority (TCRA) Business Registrations and Licensing Agency (BRELA)

Tanzania Revenue Authority (TRA)

Tanzania Revenue Authority (TRA) During the 1996/97, the Government fiscal policy was set to enhance revenue collection and improve expenditure management through expenditure control measures aiming at restraining the fiscal deficit. On the revenue side the measures that were implemented included the strengthening of tax administration through the establishment of the Tanzania Revenue Authority (TRA).

Establishment of the Authority

The Tanzania Revenue Authority Act, 1995 established the Authority as a semi-autonomous agency of the Government, under the general supervision of the Minister for Finance.

Functions of the Authority

The major functions of the Authority are to:Assess, collect and account for all Central Government Revenue Administer effectively and efficiently all the revenue laws of the Central Government Advise the Government on all matters related to fiscal policy Promote voluntary tax compliance Improve the quality of services to the taxpayers Counteract fraud and other forms of tax evasion Produce trade statistics and publications ARCHIEVEMENTS The Tanzania Revenue Authority (TRA) being a semi-autonomous Revenue Authority was established under the TRA Act No. 11 of 1995. Since the Authority became operational in July 1996, it has strived to implement its statutory functions a stipulated in the Act, the core functions being assessing, collecting and accounting for Government revenue and administering effectively and efficiently all the revenue laws of the Central Government. Some of the achievements and goals attained by TRA are as follows in a categorized sequence:TRA REFORMS AND MODERNISATION EFFORTS TRA modernization efforts are benchmarked against the Principles of a Good Tax Administration as outlined by the Organization of Economic Cooperation and Development (OECD) countries. The OECD benchmark focuses on relations with taxpayers, relations with employees, legal characteristics, administrative characteristics and managing and adapting to changes. TRA is doing very well in all these areas as summarized hereunder: Revenue Collection TRA has made a tremendous improvement in its core function of collecting Government revenue. Monthly revenue collections have increased from a monthly average of Shs 42 billion during the 1st year of TRA operations to the current levels of Shs 278 billion. This is an increase of 555.6% for the entire period of 12 years of TRA operations. Tax Laws TRA has updated, amended, harmonized and consolidated all the tax laws in order to ensure that there is only one reference document when referring to the Tax Law. TRA has also adopted the new Income Tax Act, 2004 and East African Community Customs Management Act 2005. The simplification of tax laws has enabled taxpayers and tax officials to apply tax laws in a fair, equitable and transparent manner.

Integration of TRA Operations The aim of integrating TRA operations is to improve efficiency and effectiveness by providing services from a single office for all type of taxes at a single visit by taxpayers. The hallmark of this goal was the integration of VAT and Income Tax Operations. This has been achieved through the establishment of the Large Taxpayers Department (LTD) and the Domestic Revenue Department (DRD). Administration of Small and Medium Taxpayers The success on the establishment of the LTD for large taxpayers and One Stop Centers at District level as pilot areas for integration, enabled TRA be in a position to administer the integration of operations at Regional as well as Headquarter level for small and medium taxpayers. Implementation of the ICT Strategy Another major achievement is the development and implementation of the ICT Strategy that ensures that TRA modernization efforts are properly and adequately supported by technology. The achievements include: ASYCUDA Customs Processing Systems In an effort to improve Customs processes and procedures, TRA has modernized its Customs operations by migrating from ASYCUDA 2.7 to ASYCUDA++. This is a software package for processing Customs Data which was developed and is supported by the United Nations Conference on Trade (UNCTAD). Concurrently, a Direct Trader Input (DTI) System has been established to allow traders to procure their own computer and telecommunication equipment with the ASYCUDA ++ modules that enables them to input their declarations directly into the ASYCUDA++. In view of these achievements, reduction of delays in Customs clearance has been recorded. The average time taken from lodgment to issuance of release across airports has decreased from 4 days to 9 hours and 7 days to 48 hours across sea ports. Implementation of Destination Inspection Scheme (DIS) The Destination Inspection Scheme (DIS) replaced the Pre-shipment inspection scheme (PSI) in July 2004 whereby now goods are inspected at the country of destination. A Computerized Risk Management System (CRMS) has been introduced in order to profile importers, agents and commodities depending on the risk ratings associated with each consignment. TRA Employees and Management Controls TRA has introduced result based training which includes the Total

I)

Tax Person (TTP) on all tax laws as well as customer care to ensure that staff are skilled and competent in the provision of quality service. ii) The Anti- Corruption Strategy is being enforced within TRA as part of the National Anti-Corruption Policy and Strategy. Reform on the Tax Refund System Under this reform all VAT repayment claims are classified into three categories namely gold, silver and non-gold silver depending on the degree of risk for traders who are engaged in zero rated supplies as well as those who supply to VAT relieved persons. This has enabled TRA refund an average of 75% of the claims within the statutory period of one month. The target is to ensure that 90% of all gold classified claims are handled within stipulated time.

Stakeholders Forum TRA has established this forum with the aim of providing a dialogue between TRA and its major stakeholders. Also TRA has established Taxpayers Charter with the objective of enabling taxpayers to clearly understand their tax obligations on the one hand and for the TRA to offer transparent and consistent services on the other hand. Additionally TRA has established an annual Taxpayers Day whereby compliant taxpayers in different categories and other stakeholders are recognized for their outstanding contribution in revenue collection. Quality Management System (ISO 9001:2000) TRA is implementing a Quality Management System based on the ISO 9001:2000 Standard whereby in December 2006, the pilot Department of LTD became ISO certified. FAILURES OF TRA With all its efforts and ways to collect and manage tax payment. TRA still have some shortcomings on its operation and management. Some of them are as summarized below. CORRUPTION: this has been the most troublesome thing in all government authorities especially TRA. Most staff member and Tax collectors engage themselves in corruption activities and bribing both inside and outside the board. No effectiveness in collecting and taking taxes from the sources (people). TRA has not been successful also in applying the electronic way of collecting revenue since most of the places are not reached and the machines are very expensive to buy for a small business man. Although advertisements are made on television and radios about the use of new electronic machines, most of inspectors take bribe from people and they leave them alone.

OPINION TRA has done quite well in implementing the reforms both as measured against best practices in tax administration as well as within the internal performance measures. However, we acknowledge the fact that there is still room for improving performance given the challenges facing the tax administration with regards to complexities emerging in the business as a result of globalization. We are confident that with the ongoing Government support and determined staff, better results are expected.

ENERGY AND WATER UTILITIES REGULATORY AUTHORITY (EWURA) The Energy and Water Utilities Regulatory Authority (EWURA) is an autonomous multisectoral regulatory authority established by the Energy and Water Utilities Regulatory Authority Act, Cap 414 of the laws of Tanzania. It is responsible for technical and economic regulation of the electricity, petroleum, natural gas and water sectors in Tanzania pursuant to Cap 414 and sector legislation. Functions The functions of EWURA include among others, licensing, tariff review, monitoring performance and standards with regards to quality, safety, health and environment. EWURA is also responsible for promoting effective competition and economic efficiency, protecting the

interests of consumers and promoting the availability of regulated services to all consumers including low income, rural and disadvantaged consumers in the regulated sectors. Duties In carrying out its functions, EWURA shall strive to enhance the welfare of Tanzania society by: promoting effective competition and economic efficiency; protecting the interests of consumers; protecting the financial viability of efficient suppliers; promoting the availability of regulated services to all consumers including low income, rural and disadvantaged consumers; taking into account the need to protect and preserve the environment; enhancing public knowledge, awareness and understanding of the regulated sectors.
ACHIEVEMENTS EWURA through its managing respective ministries have accomplished many things in utilizing the energy and water resources of Tanzania to bring benefits to the government and the citizens at large. Some of these achievements attained by the body are as follows. Power and Energy management has been achieved by the body since EWURA has been harnessing new energy from the resources. Also the GREEN energy projects have been an achievement since a lot of people now especially in the rural areas have got the knowledge to use and harness power and energy from the solar energy and other energy resources. An achievement has also been made in supplying clean water to urban areas and local areas in proper pipeline systems. Also the exploration of renewable resources and new energy system has been an achievement to some extent compared to the long time systems. Proper allocation of energy and water systems to conserve the environment and residential areas. Introduction of new payment systems like LUKU has been a successful act due to the reduction of cost in collecting the payment bills manually, its has also an advantage in the usage records for every user in the system and has helped people to have a proper use electrical energy. The introduction of meters in water systems also has increased and improved the system of payment without any problem. FAILURES AND IMPACTS Although EWURA has been successful in many matters concerning it there still some drawbacks and challenges which they face in their operation, these include the following:

Not much emphasis is made in the repair of the water system ways and pipelines, this has caused a fluent fluctuation in the water supply system especially in urban areas. Rules and Laws are not given much attention especially in taking care of water systems and energy transmission infrastructures. Also the destruction of water resources in conservation areas by people has been a problem to the body due to lack of effective ways to control the tragedy. Electrical power systems and fluctuations has been a very big problem here in Tanzania, many small power source do not provide enough Power(WATTS) to sufficiently provide electricity easily. The control of water systems has also been an issue to EWURA since a lot of pipes have been destroyed by people who need water for free in towns, this brings many problems to other people who use the same route for getting water. Destruction of meters and measuring instruments which are used in calculating the service cost of water and electrical power.

OPINION Ensuring that all regulated suppliers in the country are licensed and operate in observance of the required standards, rules and regulations governing their respective industry in the country; Developing a regulatory monitoring systems for all regulated sectors to ensure timely availability of sufficient and accurate information; Conducting capacity building activities for the Authoritys human resources in technical, managerial as well as regulatory skills in order to execute regulatory duties effectively and efficiently. Speeding up the process of developing regulatory tools including making rules and standards that all players in the regulated sectors must adhere to;Continuing to play a strong supporting role in the development of the remaining gas and water sector legislation which are tools for effective sector regulation.

THE SURFACE AND MARINE TRANSPORT REGULATORY AUTHORITY(SUMATRA)

Is the multsector regulatory agency established by an act of parliament (No.9) of 2001. The acts come in to force on 20th August 2004. The authority sector scope cover rail transport, port and shipping services, maritime safety and security road transport. FUNCTIONS The role functions and scooper of Sumatra are set out in the act and sector ' registrations are following Promoting effective competition and economic efficiency Promoting the interest of the consumers Protect the financial availability of efficient suppliers Protecting the availability of regulated services to all consumers including low income rural and disadvantaged consumers Enhancing of public knowledge/ awareness and understanding of the regulated sectors Taking in to account the need to regulate safety and security in the transport sector. To facilitate the resolution of complain and disputes To disseminate information about relevant to the functions of the authority ACHIEVEMENT In achievement this sector or authority I t promotes port and fishing services Enable inter modal transport with land locked countries Enhance the competitive of domestic in land transportation They regulate services of shipping agency, shipping lines , port operates clearing and forwarding agent and cargo consolidators They collaborating with other stock holders in overseeing investigation Insure that registering and licensing ship They enable by ensuring the unsafe ships do not operate due to overloading or unsafe improper loading

Unless those achievement there are obstacles or failures which facing this authority those are as follows FAILURE They fail to monitor and prevent abuse of monopoly position in the rail way transport sector They fail to investigate accidents and incident prejudicial They fail in to control and monitor rail way standard They fail to avoid the recondition vehicles with poor combustion process They fail to provide proper way of avoiding air pollution due to the emission of gases like carbon dioxide OPINION Due to the fact that all form of transportation like motor vehicle and others emits gases like carbon monoxide, nitrogen oxide which cause effects to the human health like can cause respiratory diseases, irritation to the eyes, and aggregate breathing problems such as asthma and other medical conditions. Sumatra should emphasize in providing education program to equip people with the necessary knowledge, attitude and motivation for the prevention of pollution and resource deterioration also providing of some dustbin to dump solid wastes.

BUSINESS REGISTRATIONS AND LICENCING AGENCY (BRELA)

Introduction and Functions BRELA is a Government Executive Agency established under the Government Executive Agencies Act No. 30 of 1997. It was established on the 28th of October, 1999 by Government Notice No. 294 A published on the 8th October, 1999 and it was officially inaugurated on the 3rd December, 1999. AIM ROLE AND STRATEGIC OBJECTIVES ROLES The specific roles include the following: To administer companies and business names laws. To regulate business by administering business and industrial licensing laws. To administer intellectual property laws. To encourage and facilitate local and foreign business investment. To stimulate scientific and technological inventiveness and innovation and encourage technology transfer. To protect the development of creativity in artistic, literary works, and expression of folklore by protecting such work in conjunction with rights owners.

ARCHIEVEMENTS The Agency has been successful in governing and monitoring all business that operate within the boundaries of Tanzania. The summarized view of the success of this agency may be kept in this way: Human Resources Management (HRM) has been evaluated with respect to staffing levels, remuneration, HRM services, working environment and human resources management. Overall, the agency has made some improvement in all aspects of human resource development compared with the period before its establishment in October 1999. The management has unveiled sound business and strategic plans that are being implemented to strengthen further internally generated revenue. Currently, the agency does not receive Government subsidy. Thus,overall, the prospects for the agency to achieve financial self-reliance are high. Since its inception, the agency has been improving its financial management and control systems. Unlike before being made an agency when manual systems were being used, BRELA management has installed computerized information and financial management systems. This system is still evolving and all key data has not been entered. However, the systems are operational and are expected to improve financial management and control. FAILURES AND IMPACTS The overall performance of BRELA has improved slightly compared with the period before agency status. However, the agency is not yet customer focused and financial and service delivery performance is not high enough compared with levels before its establishment. As a result, the agency's impact is low. The agency, however, is developing adequate financial, information and management systems that should enable it to deliver quality services in the future and hence achieve more impact. Pointers in this regard are as follows: On Human Resources BRELA personnel are better paid after being made an agency through topping up arrangements. Although this arrangement has motivated staff to improve performance, it is not sustainable. To have sustainable impact, the agency needs to develop a new personnel remuneration package that will link staff performance and rewards. Training of staff underway and the current effort by BRELA management to develop employee performance targets should be expected to have impact on quality service delivery. On Service Delivery The agency's efforts currently directed at modernizing it registry system and moving away from the old filing system should impact on service delivery through offering prompt and more timely services. Similarly, the review of business laws and regulations now underway should facilitate adoption of more efficient commercial principles and business facilitation. This should be expected to impact heavily on the desire of businesses to engage in "clean" business and become more responsive in voluntary payment of due taxes and fees.

OPINION Agency needs to develop strategies for reducing unnecessary bureaucracy and barriers to business operations. This entails, amongst others, progressively changing the mind set of its personnel to be customer-focused, diligent and supportive of businesses both internal and external business enterprises. It also requires putting in place plans and strategies to attract more domestic and foreign investors to invest in the country. The agency is urged to continue to review business laws and regulations under its jurisdiction to ensure these are consistent with sound commercial principles and its vision of business facilitation. The agency is advised to continue modernizing its registries system. Most agency registries are operated manually, using old filing systems. This makes information sharing, retrieval and dissemination difficult, which partly contributes to cumbersome and inefficient service provision. The agency is advised to include name and number of old company in case of registering a new company sometimes the new companies is merely the old companies in new names. Current available register has no names and numbers of the old companies. BRELA services are overly centered in Dar es Salaam. The Agency has established three zonal offices, but these offer a limited range of services. The agency is urged to develop plans and strategies that will provide countrywide business regulation and facilitation services.

TANZANIA FOOD AND DRUG AUTHORITY(TFDA)

TFDA is the short form of ( Tanzania Food and Drugs Authority) which is a regulatory body responsible for controlling the quality, safety and effectiveness of food, drugs, herbal drugs, cosmetics and medical devices. It is established under Tanzania Food, Drugs and Cosmetics. On the other hand, TFDA is a regulatory body under the ministry of health and social welfare responsible with protecting the public healthy by insuring various National Standards of Food, Drugs, Cosmetics and medical devices are met and adhered to. The Mission of TFDA is to protect the health of consumers against hazards associated with food, drugs, herbal drugs, cosmetics and medical devices. This mission is achieved by performing the following function:Product Evaluation and Registration In Tanzania drugs, prepackaged food, cosmetics, herbal drugs, medical devices and food supplements are evaluated and registered by the Tanzania Food and Drugs Authority (TFDA) before being approved for distribution and marketing in the country. Premises Registration and Licensing The Director of Inspection and Surveillance is responsible with ensuring that all dealings in food, drugs, herbal drugs, cosmetics and medical devices are done after obtaining relevant licenses and permits. Inspection and Surveillance The Directorate of Inspection and Surveillance is responsible with inspecting manufacturers, wholesalers and retailers and clinical trials sites and at port of entry to ensure that standard requirements for food, drugs, herbal drugs, cosmetics and medical devices are complied to

Import and Export Control The TFDA control import and export of food, drugs, herbal drugs, cosmetics and medical devices in order to ensure their safety, quality and effectiveness. There for this section gives details and procedures to be followed when you import and export your goods. Post Marketing Product Risk Analysis TFDA continually monitor safety of food, drugs, herbal drugs, cosmetics and medical devices available on the Tanzania market. This section of the site explains how TFDA conduct Post marketing product and risk analysis. Laboratory Analysis for Quality, Safety and Effectiveness Laboratory analysis are carried out to find out (determine) the quality, safety and effectiveness of food, drugs, herbal drugs, cosmetics and medical devices manufactured or imported into Tanzania. This section elaborates how TFDA carries out this activity. Product Promotion Control Promotion of food, drugs, herbal drugs, cosmetics and medical devices in the country are controlled and organized by TFDA. This section describe how does the promotion in Tanzania controlled in order to bring into desired level so as get approval for promotion of materials/activities. Public Education This section is responsible with marketing and its activities through educating and informing stakeholders on all issues related to institutions functions such as control of the quality, safety and rational use of drugs, food, herbal drugs, cosmetics and medical devices. There for it give details on what is Public education all about. ACHIEVEMENT On its succession the organization has been achieving good leadership on working and organizing the program. This has been proved during the nation day of public service in 2011 at MNAZI MMOJA GROUND SHOW IN DAR ES SALAAM. The rewarded of the certificate of good provision of PUBLIC SERVICE to the societies. In this case the institution become the best managed institution. TFDA also on that occasion become the winner with the best pavilion. FAILURES The authority gets the challenge on how to provide the education concerning the organization to all stakeholders. The organization spends much money on organizing the program and dealing with the laboratory analysis. Sometimes the organization fails to control the imported and exported cosmetics, drugs and food hence results into unsafely of the product.

OPINION The Authority should try to maximize the efficiency of performing their job and management system. This will reduce the obstacles and problems encountering the authority and the people at large. As the Agency is concerned with very vital things in live that is food and drugs, care should be taken to ensure that the proper usage of Drugs by people is monitored and controlled. Drug trafficking should also be monitored and controlled since most of Tanzanian Youths use and become drug addicts and thus destroying the working power of Tanzania.

TANZANIA BUREAU OF STANDARDS(TBS)

Tanzania Bureau of Standards (TBS) was established under the ministry of industry and trade by an act of parliament. The standard act no. 3 of 1975 as the national standard institute and became operational in April. The Bureau was established as a part of the efforts by the government to strengthen the supporting institutional infrastructure for the industry and commerce sector of the economy specifically. TBS was made to undertake measures for quality control of products of all description and promote standardization in industry and commerce. FUNCTIONS OF TBS To provide for the testing of locally manufactured and imported commodities with a view to determine whether such commodities comply with the provisions of the Act establishing TBS or army other law dealing with standards relevant to such commodities. To undertake measures or quality control of commodities of all description and promote standardization in industry and commerce. To provide training to the industries and small and medium enterprises (SME) on matters concerning quality packaging design. To make arrangements or provides facilities for testing and calibration of precision instruments , gauges and scientific apparatus for the determination of degrees of accuracy by comparison with standards approved by the ministers on recommendation of the council and the Issue of certificate in regard there to. Provision of standard marks which allows manufactures whose products have conformed to Tanzania standards to use the TBS. Provides of symbol which manufactures may use to promote their products and consumers seek as prime facile evidence of quality.

ACHIEVEMENT. They help to improve production on Agriculture by provision of good fertilizers which are well tested. It enable and protects the manufactures from competing with inferior products. They emphasis the manufactures to prove to the market that their products satisfy all their requirements specified in the standard. Help to minimize the products of low quality to be used by people. Improve the health of people and protect from diseases as which are causes by badly chemicals. FAILURES Some Agriculture facilities imposed by TBS has negative effects to the healthy of human being. Fail to allow good construction materials leads to the damage of building. Fail to allow good electrical and electronics devices which leads to the electric shock. They fail to provide with good laws which will allow the person who caught with low quality goods to be accused and punishment for at least ten years. OPINION Law enforcement must be strengthened and made effective on all fake imported goods and facilities especially the ones which have vital impacts and lethal things. Instruments used in measuring the quality of goods must be approved for the best results in recognizing things and goods. The working team must be aware of CORRUPTION and bribery to avoid any impacts on consumers of the goods like electrical appliances and other things like cosmetics and food products. Seminars and Educational exhibitions must be promoted and emphasized to increase the awareness to people on bad and fake goods which should be used especially the ones consumed by people directly, example cosmetics and electrical appliances.