We will observe and respect among others, the following rights in ensuring that taxpayers fulfill their obligations.

       Impartial treatment

Taxpayer has a right to an impartial application of the tax laws when fulfilling his/her tax obligation, so as to enable the taxpayer pays the required amount of tax.

       Privacy and Confidentiality

Taxpayer has a right to privacy and confidentiality for private and business information supplied to TRA unless the law allows the exposure of such privacy and or confidentiality.

       Presumption of Honesty  

The taxpayer has a right to be presumed honest unless evidence to the contrary exists.

       Objection of Tax Assessment

Taxpayer has a right to object to an assessment or any other decision made by TRA to the extent of which that right is restricted by the law.        

       Tax incentives and Exemption under the Tax Laws

Taxpayers have the right to plan their tax affairs so as to obtain incentives and exemption allowed under the tax laws. TRA shall apply the tax laws in a consistent manner to all taxpayers. 

We will observe and respect among others, the following rights in ensuring that taxpayers fulfill their obligations.

8.1       Impartial treatment

Taxpayer has a right to an impartial application of the tax laws when fulfilling his/her tax obligation, so as to enable the taxpayer pays the required amount of tax.

8.2       Privacy and Confidentiality

Taxpayer has a right to privacy and confidentiality for private and business information supplied to TRA unless the law allows the exposure of such privacy and or confidentiality.

8.3       Presumption of Honesty  

The taxpayer has a right to be presumed honest unless evidence to the contrary exists.

8.4       Objection of Tax Assessment

Taxpayer has a right to object to an assessment or any other decision made by TRA to the extent of which that right is restricted by the law.

8.5       Tax incentives and Exemption under the Tax Laws

Taxpayers have the right to plan their tax affairs so as to obtain incentives and exemption allowed under the tax laws. TRA shall apply the tax laws in a consistent manner to all taxpayers. 

We will observe and respect among others, the following rights in ensuring that taxpayers fulfill their obligations.

8.1       Impartial treatment

Taxpayer has a right to an impartial application of the tax laws when fulfilling his/her tax obligation, so as to enable the taxpayer pays the required amount of tax.

8.2       Privacy and Confidentiality

Taxpayer has a right to privacy and confidentiality for private and business information supplied to TRA unless the law allows the exposure of such privacy and or confidentiality.

8.3       Presumption of Honesty  

The taxpayer has a right to be presumed honest unless evidence to the contrary exists.

8.4       Objection of Tax Assessment

Taxpayer has a right to object to an assessment or any other decision made by TRA to the extent of which that right is restricted by the law.

8.5       Tax incentives and Exemption under the Tax Laws

Taxpayers have the right to plan their tax affairs so as to obtain incentives and exemption allowed under the tax laws. TRA shall apply the tax laws in a consistent manner to all taxpayers. 

In discharging its responsibility of collecting Government Revenue, TRA is committed to observe the following obligations to taxpayers/stakeholders.

6.1         To issue correct tax assessment in accordance with tax laws.  

6.2         To collect taxes according to the existing tax laws, regulations and procedures.

6.3         To provide high quality services to taxpayers and other stakeholders.

6.4         To handle all enquiries from taxpayers and other stakeholders so as to enable them fulfill their obligations.

6.5         To manage all complaints from taxpayers and stakeholders with a view to providing solutions and enable the TRA to improve service delivery.

6.6         To recruit competent staff who shall ensure quality service delivery to taxpayers and stakeholders.

6.7         To educate taxpayers and other stakeholders on their rights and obligations.

6.8         To issue tax forms and provide timely and accurate information in a simple language.

6.9         To facilitate effective communications to taxpayers and other stakeholders. 

6.10      To cooperate with taxpayers and other stakeholders in a manner that shows respect, dignity and a customer focused attitude.

6.11      To cooperate with the Tax Appeals Board/Tribunal and Courts of Law by ensuring timely attendance and provision of evidence in order to resolve tax disputes.  In the process TRA will respect judicial decisions. 

6.12      TRA will provide advice to the Government and other government organs on matters pertaining to fiscal policy and its implementation. 

6.13      To offer professional training on tax matters to stakeholders. 

6.14      To provide feedback for tax evasion information provided by taxpayers and the public, and in case of tax recovery, the provider of information will be awarded 3 percent of tax collected provided that the amount of reward will not exceed Tsh. 20 million.

6.15      TRA officers have an obligation to show respect when they are performing their duties or when the taxpayers need any service from TRA.

Every taxpayer has the following obligations:

   Registration 

 Any person who is eligible to register for tax purposes must register in accordance with the laws. 

   Filing Returns

 Any person who is registered for tax purposes must file a tax return within the periods prescribed and pay the tax assessed  within the due dates stipulated under the tax laws. 

   Accuracy of Returns, Customs Declaration and Refund Claim

  Any person who files a tax return, makes a customs declaration or lodges a refund claim, has an obligation to ensure that the  return, refund claim or customs declaration is a complete and has true disclosure of the transaction(s) covered in that    document.

   Timely Payment of Taxes

 Every taxpayer has a duty to pay taxes promptly as they fall due for a taxpayer to avoid the penalties and/or interest    prescribed under the tax laws.  

   Issuance and demand of fiscalized receipts/Tax invoice

 Every taxpayer (seller of goods and/or service) has a duty to issue fiscal receipts/tax invoice likewise every buyer has a duty  to demand fiscal receipts/tax invoice for possession of goods or services obtained in accordance to the laws.

   Cooperation with TRA Officers

 Every taxpayer has a duty to cooperate adequately with TRA officers by disclosing or producing relevant information or  documents when required.

 Every person has duty to cooperate with TRA officers and provide adequate freedom to carry out their lawful duties without  intimidating, abusing, mistreating, threatening or influencing them in any manner whatsoever.

TRA offers a number of services to its stakeholders.  These include: 

• Registration
• Tax Assessment
• Tax Collections and Accounting
• Tax Audits
• Tax Debt Management
• Customs Clearance
• Permits and licenses
• Response to enquiries and complaints
• Tax incentive and Exemptions
• Tax refunds
• Tax investigation services
• Tax education
• Provision of statistical data
• Training