Law governing tax objections and appeals

Objections and Appeals is governed by 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.