Law governing tax Objections and Appeals
Objections and Appeals is governed by Tax Administration Act (2015) and Tax Revenue Appeals Act, Cap.408 as revised from time to time.
Introduction to Objection and Appeals
Tanzanian tax laws allow any person who feels aggrieved to request a formal change to an official decision regarding tax assessment made by the Commissioner General. A taxpayer who feels that the Commissioner General misapplied the law, came to an incorrect factual finding, abused his powers, was biased, considered evidence which he should not have considered or failed to consider evidence that he should have considered in making an assessment, may object against such an assessment.
Assessment of Tax
Is an assessment of tax as determined or ascertained in each respective tax law.
Is an assessment made by the Commissioner General and the taxpayer disagrees with such tax findings.
Tax not in dispute
Means the amount that ought to be charged where the assessments or a tax decision is amended in accordance with objections and the whole of duty or any tax assessed on import.
A person who is aggrieved by a tax decision made by the Commission General may object the decision by filling notice of objection in a prescribed form ITX 389.01.E Notice of Objection to the Commissioner General within 30 days from the date of service of the tax decision. An objection to a tax decision shall be made in writing stating the grounds upon which it is made and such objection to a tax decision shall be accompanied by relevant document or information which the tax payer intends to rely upon to support his objection. Such objection shall not be admitted unless the taxpayer has paid amount of tax which is not in dispute or one third of the assessed tax whichever the amount is greater.
The tax not in dispute and in case customs duty of the whole of duty or any tax assessed on imports shall be payable at the time of filing the notice of objection and if the due date occurred earlier than the period of thirty days the tax not in dispute shall be payable on that due date.
Upon application by taxpayer within fifteen days from the date of the issue of the tax decision, and where the Commissioner General is satisfied that there exist good reason warranting reduction or waiver, he may waive the amount to be paid or accept the lesser amount. Where a taxpayer files an objection and makes statutory payment, the liability to the remaining assessed tax shall be suspended until the objection is finally determined.
A person who has a reasonable ground to warrant extension of time to file an objection against the tax decision may apply for an extension of time within 7 days before expiration of the time limit for lodging the notice of objection. Where the Commissioner General is satisfied by the reason started in the application made, he shall grant the extension of time and save the notice of his decision to the applicant. The extension granted shall not exceed 30 days.
Where and to whom the objection should be lodged?
To the Regional Office where the taxpayer is registered
Commissioner for Customs and excise,
Commissioner for Large Taxpayers.