In the event that TRA officers depart from these service standards without a reasonable cause thus causing delays to taxpayers, the Commissioner General shall:

  •     Write a letter of apology to the taxpayer. 
  •   Direct a senior officer to expedite and resolve the matter. 
  •    Waive, where the laws allow, any interest payments that may accrue as a result of the delay. 

However, any officer who departs from the service standards and from the norms of a good tax administration shall be disciplined in line with the prevailing TRA Staff Regulation.