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Comprensive guide to Tax Complaints and Dispute Resolution in Tanzania

Tax dispute resolution mechanism is necessary in settling tax disputes arising between the Revenue Authority and Taxpayers. Most tax disputes and complaints arise among others in the areas of interpretation of tax law, tax assessments issuance with wrong figures, disallowance of expenses, custom decisions, time-barred assessments, etc. The bottom line of it all, is that; it is vital in any tax system to have a tax dispute resolution mechanism that is efficient and responsive in resolving tax complaints and disputes.This article highlights the mechanisms and procedures of solving tax complaints and disputes arising between Tanzania Revenue Authority (hereinafter TRA) and Taxpayers.