Tax Revenue Appeals Act in Tanzania
Before enactment of this act, matters related to appeals were incorporated in various sections of the respective tax laws and other acts of parliaments. The Act established an appeal board and a tribunal
Part II of the Act: This part is having 8 sections (4-11) and it establishes the Tax Revenue Appeals Board and Tribunal and lays down their composition. It also provides jurisdication of the same and the various officials who make them.
Part III of the Act: This part has 4 sections (12-15) and it it lays down grounds and procedures related to a notice of objection to assessment. The part establishes the powers of the Commissioner-General on receiving a notice of objection of assessment. It also lays down the application of appeal procedure to other decisions, etc., of Commissioner-General and finality of assessment.
Part IV of the Act: This part has 2 sections (16-17) and it provides for two issues. One, right to appeal to the board and tribunal. Two, Powers of the board and the tribunal.
Part V of the Act: This part has 9 sections (18-26) lays down the proceedings of the board and the tribunal. The part provides for (i) procedure of hearing, (ii) appeals affecting two or more persons, (iii) opinion of members of the board, (iv) disclosure of interest, (v) hearing, (vi) witnesses, (vii) enforcement of the decisions of the board and the tribunal, (viii) appeal to court of appeal, and (ix) costs related to an appeal.
Part VI of the Act: This part has one section (27) and it deals with offences and penalties. The offences covered here includes (i) failure to attend proceedings without reasonable excuse, failure to take an oath or make affirmation as required by the board or tribunal, (ii) failure or refusal to produce any document, book or paper after being summoned to do so by the board or tribunal, (iii) making, knowingly, a false statement, (iv) omiting or suppressing any information required by the board or the tribunal, (v) misleading, obstructing, insulting, or disturbing the board or the tribunal, (vi) sitting and taking part in the proceedings of the board or tribunal contrary to section 21(3).
Part VII of the Act: This part has 3 sections (28-30) and deals with financial and miscellaneous provisions including sources of funds of the board and the tribunal, accounts and audits and remuneration.
Part VIII of the Act: This part has 5 sections and deals with indemnity of officials of the board and the tribunal, seal of the board and the tribunal, powers of minister to make rules, transitional provisions, and savings.