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.