INSTITUTE OF FINANCE MANAGEMENT

FACULTY OF ECONOMICS AND MANAGEMENT SCIENCE

BACHELOR OF SCIENCE IN TAXATION

YEAR II 2021/2022

A FIELD REPORT BASED ON UNDERWRITING IN GENERAL

TANZANIA PORTS AUTHORITY

NAME DAFROSA HONORI NDEMBIKIO

REG. NO IMC/BTX/2020864

ACADEMIC YEAR 2021/2022

SUPERVISOR MR. MAPAMBA AMAN

SUBMISSION DATE 20 DECEMBER 2021

Table of Contents
EXECUTIVE SUMMARY.........................................................................................................................ii
ACKNOWLEDGEMENT..........................................................................................................................iii
LIST OF ABBREVIATION.......................................................................................................................iv
LIST OF FIGURES.....................................................................................................................................v
CHAPTER ONE..........................................................................................................................................1
INTRODUCTION...........................................................................................................................1
1.1 Introduction to field placement......................................................................................................1
1.2 Introduction and historical background of the company................................................................1
1.3 Vision and Mission statement........................................................................................................2
1.4 Functions of the Company.............................................................................................................2
1.5 Organization Structure...................................................................................................................3
1.6 Overview of Tanzania Port Authority
CHAPTER TWO.........................................................................................................................................6
WORK DONE AND LESSONS LEARNT....................................................................................6
2.0 Introduction...................................................................................................................................6
2.1 Introduction to the organization.....................................................................................................6
2.2 TEPP
2.3 Bill system
2.4 Cash and credit
2.5 Cargo system
2.6 Refunding

CHAPTER FOUR.....................................................................................................................................14
CONCLUSIONS AND RECOMMENDATIONS........................................................................14
4.1 Conclusion...................................................................................................................................14
4.2 Recommendation to the Institute of Finance Management..........................................................15
REFERENCES..........................................................................................................................................16

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 EXECUTIVE SUMMARY
The field attachment was conducted at Tanzania port authority. The aim was to transform the
theoretical knowledge acquired at the Institute of Finance management (IFM) into the real
practical on the working environment. This report four chapters in which each contains different
contents as

Chapter one:this chapter explains on the introduction to field placement , introduction and
historical background of the authority, vision and mission statement , functions of the authority ,
organization structure , overview of the port authority

Chapter two: this chapter explains on the work done and lesson learnt on the Dar-es-salaam
authority , introduction to the organization , bill system, TEPP, cargo system, refunds, cash and
credit

Chapter three: this explains on the work done and the lesson learnt for the whole days in the
field, description of skills learned and enhanced

Chapter four: in this chapter it explains on the conclusions and recommendations

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 ACKNOWLEDGEMENT
My practical training at Tanzania Port Authority, the moment I started and can be concluded as
successful. With my own effort I could not have made it to where I am today. This success has
been contributed by number of people who dedicated their time and efforts into helping me. My
sincere gratitude goes to all of them who have helped me from the time of preparation for
training to the time my report is assessed.

My sincere gratitude goes to the people of Tanzania Port Authority where I worked.

I would also like to thank my family for their encouragement and support during the practical
training period. Also special thanks should go to my friends and all other people who helped me
in one way or another will always remain in my memory and prayers.

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 LIST OF ABBREVIATION
TEPP - Tanzania Electronic payment portal

BTX - Bachelor of Science in Taxation

IFM - Institute of Finance management

TPA - Tanzania Ports Authority

ICD’s - Internal Container Departments

MPS - Miscellaneous Port Service

TRA - Tanzania Revenue Authority

VAT - Value Added Tax

DRC - Democratic Republic of Congo

NMB - National Microfinance Bank

NBC - National Bank of Commerce

CRDB - Commercial Rural Development Bank

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 LIST OF FIGURES
Figure 1.1 - Organization Structure of Tanzania Port Authorities.

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 CHAPTER ONE
INTRODUCTION

1.1 Introduction to field placement

The field work practical is the central mechanism for transmitting theoretical knowledge into the
practical knowledge. Practice learning in social work training plays a pivotal role in providing
the students with an opportunity to get more explore, learn and develop professional skills
necessary for working with people which is the essence of the profession. It has several
components that help the students to develop a holistic understanding of the problems, situations,
their causative factors and the possible strategies of intervention.

1.2 Introduction and historical background of the authority

TPA currently performs the role of both a Landlord and Operator with the main functions of
promoting the use , development and management of ports and their hinterlands and entering
into contracts for the purpose of delegating the powers of the Authority (Through licensing and
concessioning ports service)
TPA operates a system of ports serving the Tanzania hinterland and the landlocked countries of
Malawi, Zimbabwe, Zambia, Democratic Republic of Congo (DRC), Burundi, Rwanda and
Uganda.

TANZANIA PORTS AUTHORITY is owned by Tanzania Government. TPA Tower is

located at 1 Nelson Mandela Road, Kurasini, Dar-es-Salaam 2 floor

Tanzania Ports Authority (TPA) was established by the Ports Act No. 17 of 2004 as landlord
port authority. It operates a system of ports serving the Tanzania hinterland and the landlocked
countries of Malawi, Zambia, Democratic Republic of Congo (DRC), Burundi, Rwanda and
Uganda.

TPA currently performs the role of both a Landlord and Operator with the main functions of
promoting the use, development and management of ports and their hinterlands, entering into
contracts for the purpose of delegating the powers of the Authority (through licensing and
concessioning ports services).

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1.3 Vision and Mission statement

1.3.1 Vision
To lead the regional maritime trade and logistics services to excellence.

1.3.2 Mission
To Develop and manage ports that provide world class Maritime Services and promote excelling
total logistics services in Eastern Central and Southern Africa.

1.4 Functions of the Authority

The organizational functions are as follows;

(a) To establish and coordinate systems of harbours

(b) To provide facilities related to harbours and provide harbour services.
(c) To construct, operate and maintain beacons and other navigation aids.

(d)To carry on the business of stevedore, wharfage or lighter man.

(e)To act like a warehouse man to store goods whether or not the goods have been or
have to be handled as cargo or carried by authority

1.5 Organization Structure

The management team is led by the managing director Mr. Erick B Hamiss , MsNuru
mhando(finance and account manager) Director of Human Resource Management and
Administration Mr. Gabriel Mwita, Director of Security Services Mr. Novatus Mpanda,Director
of Legal Services Mrs. Leticia Mutaki,Director of Engineering Services Dr. Baraka Mdima and
Port DirectorMr. Elihuruma Lema.

We believe in training as a key tool for advancement both professional and personal. We there
fore have on job training program to see that there is improvement in equality of service to be
offered by the firm.

Were daily improving the working environment to see that our employees become party of the
organization and that by doing so the quality of our services has also improved to provide too.

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Tanzania Port Authority (TPA) employees and management are committed to provide safe work
environment to protect employees customers and the public at large

Apart from the fact that we are newly introduced in insurance business as a firm we have already
done a recommendable job both for individuals and corporate clients.

1.6 Overview of Tanzania Port Authority

The Tanzania Ports Authority (TPA) was established by the Ports Act No. 17 of 2004 as landlord
port authority. It operates a system of ports serving the Tanzania hinterland and the landlocked
countries of Malawi, Zambia, Democratic Republic of Congo (DRC), Burundi, Rwanda and
Uganda.
TPA currently performs the role of both a Landlord and Operator with the main functions of
promoting the use, development and management of ports and their hinterlands, entering into
contracts for the purpose of delegating the powers of the Authority (through licensing and
concessioning ports services).
TPA administers a diverse system of Tanzania’s Mainland sea and inland water ways (Lake
Ports). The major sea ports are Dar es Salaam, Tanga and Mtwara while smaller sea ports are
Kilwa, Lindi, Mafia, Pangani and Bagamoyo. The lake ports under TPA mandate are: on Lake
Victoria include Mwanza North and South Ports, Nansio, Kemondo Bay, Bukoba and Musoma:
on Lake Tanganyika, are Kigoma and Kasanga: and on Lake Nyasa are Itungi Port, Kiwira,
Manda Liuli and Mbamba Bay.

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 CHAPTER TWO
WORK DONE AND LESSONS LEARNT

2.0 Introduction
This chapter contains the work performed by the student during the field work at Tanzania Port
Authority (TPA).

It also provides lessons learnt from each activity performed.

2.1 Introduction to the organization

The Port of Dar es Salaam is the principal port serving Tanzania. The port is one of three ocean
ports in the country and handles over 90% of the country's cargo traffic. According to the
International Association of Ports and Harbors, it is the fourth largest port on the African
continent's Indian Ocean coastline after Durban, Mombasa and Maputo. The port acts as a
gateway for commerce and trade for Tanzania and numerous bordering landlocked states.

Lesson Learnt
Learnt that there are different Revenue departments Tanzania Port Authority such as TEPP, Bill
system, cargo system, cash and credit, and refunding.

The new e-payment is part of a USD 10 million TPA’s project to install the Electronic Single
Window System which is meant to integrate all the port activities and stakeholders in a single
interface and improving the flow of information.

Cargo system; I learnt different types of cargoes Tanzania

Port load and unload, there are dangerous cargoes, bulk cargoes, dry cargoes, liquid cargoes and
containerized cargoes.

Bill system; where invoices created, MPS and creating pre-invoice and pre-verification of agents
documents.

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2.2 TEPP
I was introduced to TEPP system were agents get port charges or invoices so that they can use
them to pay port charges, and the documents which can be in pending, in progress, approval or
escalated.

Lesson learnt
From this activity I learnt that the process of electronic payments simplifies payments processes.
The system seek to improve revenue collection and transform the operation into paperless.TEPP
use different banks account on its payment such as CRDB, NMB and NBC.

2.3 CARGO SYSTEM

I was introduced to cargo system were I performed different activities including determine the
type of cargoes entering and exiting Dar-es-salaam ports is in pristine condition and on time.

Types of Cargo Handled

Dry Bulk Cargo

From grains to coal and from rice to maize, dry bulk cargoes cover a range of produce and raw
materials that have two features in common: they are unpacked and are homogeneous. These two
properties make it easier for dry bulk cargoes to be dropped or poured into the hold of a bulk
carrier. Dry bulk cargo such as Rice, wheat, maize, beans, fertilizer, sugar, cement, sodium
nitrate, clinkers, gypsum, copper slugs, coal, iron ore and zinc ores. Break Bulk Cargo
These are goods that must be loaded individually, including containers. Examples of break bulk
cargo that are frequently handled at TPA are iron, steel, metals, motor vehicles & parts, trailers
& parts, agri-products, , machinery, copper, railway vehicles, tractor & tractor parts, containers.

Bulk Liquid
These are liquid form cargoes such as petroleum products, kerosene, diesel, jet oil, and edible oil

Lesson learnt

I learned that charging of cargoes depends on different type of cargo.

Local cargoes should be charged VAT rated to 18%, Transit cargos should not. Transit cargoes
charges is wharf age, corridor levy, storage if any, handling charges and removal charges if any,

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where by removal is only one day. Democratic republic of Congo charged only handling and
corridor levy charges

Also under this activity learnt that having calculation on that day was helpful to me to understand
on how to find a basic premium that is needed to be charged to a customer and this helped me to
be experienced in the provision of such services.

2.4 BILL SYSTEM

Under Billy system I learnt that;

FULL CONTAINER SHIP

A full container ship is one specifically designed to carry containers
Only. In case of doubt, this will be determined by the Port Manager,
Tanzania Ports Authority, before the ship starts working. For the purposes of raising interim
bills, all container ships will be treated as ordinary ships until the type of the ship is determined
through the container return.

THROUGH BILL OF LADING CONTAINER

A through Bill of Lading Container is a house to house container
Whose handling and Wharf age Charges are paid by the shipping agents, in addition to
Stevedoring Charges. For other house to house containers, the Stevedoring Charges are paid by
the Ship’s Agents and the Shore handling and Wharf age charges by the Clearing Agents.

Reefer Containers
These will be plugged on to discharging points when available and shall pay an additional
charge.

Lesson learnt
Under this activity I learnt that through bill system storage for local cargoes is 7days and for
transit cargoes is 15days for Malawi, Burundi, Rwanda, Mozambique and zambia.30days for
Uganda and Democratic Republic of Congo

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Burundi and Uganda are charged wharf age charges for loose cargoes.Wharfage is calculated in
tones or volume in cubic meters

After the grace period that is 7 days for local cargoes, 15 days for transit cargoes and 30 days for
Uganda and DRC.The cargoes should charged storage charges.

2.5 CASH AND CREDIT

During these duties I knew that in cash and credit there are many activities to perform such as
remittance note, preparing and providing receipt, extending credit to customer, preparation of
debtors report and preparation of journal report.

 Cash remittance is a transfer of funds.

 A cash remittance is when the sender deposits cash instead of using a debit or credit card,
cheque, or direct bank transfer to remit.
 A cash remittance requires the sender to provide their information such as full name,
local address, the purpose of the remit.
 For a cash remittance to a bank account, the sender needs to provide the beneficiary's full
name, bank account details

Extending credit to customers allows them to pay on credit. Offering credit is often a win-win for
both TPA clearing and forwarding agents.

Lesson learnt.

Under this activity I learnt that through extending credit to agents enable them to get the right
and avoid the cost which they could get without extending credits example extending storage
date will help the customers to avoid storage charges.

2.6 Shipping
Shipping is the date the product will leave the supplier’s warehouse, delivery is the date the
package will make it to the customer’s doorstep. A port authority operates ports and other
transportation infrastructure for a special-purpose.

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There are different activities performed such as marine services, stevedorine services and MPS.
In marine services includes navigation dues, port dues, Moring and unmoring, dockage and
bowage,pillatage, navigating light, and Tagging.
Stevedorine services include payment done in nature of goods .the cargo type includes
containerized cargoes, dry cargoes and liquid cargoes, cargoes on it is own wheel and dangerous
cargoes.
Miscellaneous Port services included in grace period of the cargo. They are not necessarily to be
charged on a client

Lesson learnt
Under this activity, learnt that there are other charges which are not necessary to be charged to
the client but they occur as emergency clients disobey some payments which are supposed to be
done by them on their own time.

2.7 Refund
During refunding I calculated the amount to be refunded when the customers pay more charges
and then claim for excess money they paid, sometimes TPA needs refund from their clients.
The amount to be refunded can be calculated as double payment, short shipment and short
landing. Short landing is for import cargoes and short shipment for export cargoes.
A voucher should be prepared if the refund recognized by TPA after being proved .The invoice
of the customers should be well understood with there refunding request letter after being
approved.

Lesson learnt
I learnt that all customers who pays more charges should be request for refund so that they can
return back their money.

A voucher must be prepared so as to make customers to be confident with Tanzania Port

Authority and receive their money at exactly time.

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 CHAPTER THREE

ANALYSIS

3.1 Theories learnt in class related with what is happening in the market
In the Tanzania Port Authority that I worked with during my field attachment training, I learnt
practically a number of things concerning my course that were basically taught in class. In
Revenue department at Dar-es-salaam port had a chance to get trained in the TEPP, bill system,
refunding, cash and credit. Throughout the training period I realized that some the things that I
learnt in class are the same with those in the practiced in the field training.

 To prepare debtors report, sort the unpaid invoices of a business with the number of days
outstanding.

 This report displays the amount of money owed to TPA by their customers. Reviewing
the debtors report regularly helps you ensure the clients are paying Tanzania Port
Authority.

 The journal can reduce the error and omission of transaction records or incomplete
transaction records. The journal functions as a control system help TPA to record
transactions in chronological order.

3.2 Description of skills Learned and enhanced.

During the field work training period I learned various skills including preparation of invoices,
pre-verification and creating pre-invoices

Having learned these skills basically in the underwriting and under the revenue department
specifically, have helped me know how to conduct the revenue activities generally and
particularly with the TPA, this has a positive effect in my career.

Despite of the described obtained skills that I obtained from the field training there are still skills
that I’m lacking and in which if I would have obtained them then I would have performed better
and had wider knowledge in the ports Authority field these skills include:

How to deal with those who needed to refund TPA, as they are needed to return money that
exceed wrong on their hand.

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 CHAPTER FOUR
CONCLUSIONS AND RECOMMENDATIONS

4.1 Conclusion
Practical training is important for students not only due to the weight it carries in the student’s
general assessment but also it provides room for them to apply the knowledge they have in real
world and hence understand more and face the challenges in business environment. It also
enables students to improve different skills such as working skills, communication skills and
other interpersonal skills.

This means the Report enables the students to develop the skills and knowledge and makes the
students familiarize with the real situation in this industry. In the case of Tanzania Port Authority
the directors should well inform their employees and their members on how to behave careful
and confident to reduce cost. Example findings have suggestions for strategies to improve
reliability and efficiency of the link between Dar es Salaam seaport and its hinterlands. The
execution of these strategies can be easy with the grand spirit of the Tanzania’s government
through the Ministry of Works, Transport and Communication, Tanzania Ports Authorities,
Tanzania Shipping Agency Corporation, and their various partners.

All in all, the Government should invest in various infrastructure projects. For example we are
facing congestion on the roads during transportation of cargoes such as containerized cargoes.
The government should build that infrastructures to reduce congestion. Government should make
more effort to make sure that all students get the place of Report in each year where they are in
the institutions or universities and to provide them more allowance to encourage them in their
Report work.

4.2 Recommendation to the Institute of Finance Management

The Institute of Finance Management (IFM) should make sure that it builds collaboration with
different organizations in order to create a conducive environment for students who are doing
field work and other academic projects to transform their theories applied in classes into
practical.

4.3 Recommendation to the Tanzania Port Authority (TPA)

The TPA should make sure that;

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• Assess all construction activities that have been carried out And are being implemented in the
port at and increase efficiency in the provision of services.

Carry out a due diligence to identify any site-specific issues in the areas of Berths 8 – 11 and
then propose any additional

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 REFERENCES
Kieran McCarthy.2019.The Dock and Harbour Engineers. Published February 8 th 2015 by
Scholar Choice.3rd edition

Kenneth Christopher.(2015).Port Security Management .Published June 20 ,2014.2nd edition

http://www.ports.go.tz

Jean-Paul Rodrigue,(2014) the geography of Transport system Published July 15 ,2009.2nd

edition.

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