A Dissertation Submitted in Partial Fulfilment of the Requirements for the Award of Degree of Master of Business Administration in Corporate Management of Mzumbe University.In many literatures, Training and development have been considerably stated as an important component in human resource management. Its significance has proved to increase productivity, modified behaviours of employees and increase of knowledge and skills among employees. In that sense, the study tends to investigate the influence of training on employee’s performance; A case of TRA offices at Lindi-Nachingwea and purposely to determine the challenges in implementing training programs at TRA, examine the contribution of training to employee’s performance at TRA and identify the process involved in Training Needs Assessment. Respectively, the study discussed human capital theory as a way of investing in human capital through training to enhance knowledge and skills among employees; as well as organization support theory to see the perceptions linked between training and commitment of employees to perform better in the norms of reciprocity. Documentary review analysis and questionnaires were used, in which 41 questionnaires were distributed and 40 returned. Data analysis was done quantitatively (Correlation and descriptive statistics) and qualitatively (content analysis). The study reveal there are challenges in implementing training programs and Training need processes are not systematic and do not follow standard procedures in identify training needs within the organization. Despite of the problems mentioned the relationship between training and employee performance proved to be significant. Thus, the study recommends that there should be adequate fund allocation for training and development, increase efforts on promoting awareness of training needs among employees, sufficient management commitment towards training employees and sufficient communication to employees on availed training opportunities should be given priority in the implementing training programs at Tanzania revenue authority offices at Lindi-Nachingwea but not only that, TRA branch at Lindi-Nachingwea should follow the process involved in Training Needs Assessment in order to determine the organization training needs, employees knowledge and skills and training program effectiveness.