A Research Report Submitted to Mzumbe University – Mbeya Campus College for Partial /Fulfillment of the Requirements for Award of Bachelor Degree of Accounting and Finance in Business Sector (BAF-BS) of Mzumbe University.The aim of the study was to assess the roles of internal control system on Revenue Collection at TRA Shinyanga Tax Region. The study specific objectives were; to assess the scope of coverage of internal control system on revenue collection at TRA-Shinyanga, to examine the contribution of internal control system on revenue collection at TRA-Shinyanga, and to determine challenges facing the internal control system of TRA-Shinyanga on revenue collection. In the course of the study a case study design was adopted by the researcher. The study encompassed of 38 employees from TRA as a sample size selected, simple random sampling and judgmental sampling was used by the researcher to select respondents to fulfill the study purpose. Questionnaire and interview data collection methods were used by the researcher to collect primary data. The collected data were analyzed and processed by Microsoft Excel software by utilization of descriptive statistics where; frequencies, percentages and tables were run. The study findings found that revealed that scope of coverage of internal control system at TRA is doing the best to ensure all activities are doing well. There was also a of view that the segregation of duties was done to ensure that duties were shared for more than one individual, also TRA management ensure that all transaction occur are timely recorded and correct values are accurately accounted for in their records so as to avoid any errors. The study discovered that the internal control system is being managed well, but is still facing some challenges, these challenges include; network instability, system failed to capture payment. The study recommended that, TRA staffers should not be kept in a particular section for long. Decision -making control should also be seriously invigorated to ensure a continuous check on abuse that can lead to distress in the system; It is also recommended that staff of TRA Shinyanga especially staff at the internal audit unit must be trained regularly to acquaint themselves with new forms of risk which are complex and difficult to prevent or detect.