CHAPTER 408
TAX REVENUE APPEALS ACT

[PRINCIPAL LEGISLATION]

ARRANGEMENT OF SECTIONS

   Section

Title

PART I
PRELIMINARY PROVISIONS

   1.   Short title.

   2.   Application.

   3.   Interpretation.

PART II
ESTABLISHMENT OF THE TAX REVENUE APPEALS BOARD AND THE TAX REVENUE APPEALS TRIBUNAL

   4.   Establishment and composition of the Board.

   5.   Tenure of office of Chairman etc., and members.

   6.   Secretary of the Board.

   7.   Jurisdiction of the Board.

   8.   Establishment and composition of the Tribunal.

   9.   Tenure of office of Chairman, etc., and members.

   10.   Registrar of the Tribunal.

   11.   Jurisdiction of the Tribunal.

PART III
NOTICE OF OBJECTION

   12.   Notice of objection to assessment.

   13.   Powers of the Commissioner-General on receipt of notice of objection.

   14.   Application of appeal procedure to other decisions, etc., of Commissioner-General.

   15.   Finality of assessment.

PART IV
APPEALS GENERALLY

   16.   Right of appeal to the Board and Tribunal.

   17.   Powers of the Board and the Tribunal.

PART V
PROCEEDINGS OF THE BOARD AND TRIBUNAL

   18.   Procedure on hearing.

   19.   Appeals affecting two or more persons.

   20.   Opinion of members.

   21.   Disclosure of interest.

   22.   Hearing.

   23.   Witnesses.

   24.   Enforcement of the decisions of the Board and Tribunal.

   25.   Appeal to Court of Appeal.

   26.   Costs.

PART VI
OFFENCES AND PENALTIES

   27.   Offences and penalties.

PART VII
FINANCIAL AND MISCELLANEOUS PROVISIONS

   28.   Sources of funds of the Board and the Tribunal.

   29.   Accounts and audit.

   30.   Remuneration.

PART VIII
GENERAL PROVISIONS

   31.   Indemnity of the Chairman, etc., members of the Board and the Tribunal.

   32.   Seal of the Board or the Tribunal.

   33.   Minister may make rules.

   34.   Transitional provisions.

   35.   Savings.

CHAPTER 408
THE TAX REVENUE APPEALS ACT

An Act to provide for the establishment of the Tax Revenue Appeals Board and the Tax Revenue Appeals Tribunal and to provide for related matters.

[1st June, 2001]
[G.N. No. 126 of 2001]

Act No. 15 of 2000

PART I
PRELIMINARY PROVISIONS (ss 1-3)

1.   Short title

   This Act may be cited as the Tax Revenue Appeals Act.

2.   Application

   This Act shall apply to Mainland Tanzania as well as to Tanzania Zanzibar.

3.   Interpretation

   In this Act unless the context requires otherwise–

   "Act" means the Tax Revenue Appeals Act *;

   "appellant" means any person who lodges an appeal before the Board or the Tribunal;

   "Board" means the Tax Revenue Appeals Board established under section 4(1);

   "Commissioner-General" means the Commissioner-General appointed under Section 15 of the Tanzania Revenue Authority Act * and includes any person appointed as Commissioner in respect of any tax;

   "Court of Appeal" means the Court of Appeal established by Article 117(1) of the Constitution of the United Republic *;

   "High Court" means the High Court of Tanzania or the High Court of Zanzibar;

   "member" in respect of members of the Board, or the Tribunal means the Chairman, Vice-Chairman and other members appointed under sections 4(2)(c) and 8(2)(c);

   "Minister" means the Minister responsible for finance;

   "party" means a person or his duly authorised agent who refers a matter or dispute to the Board or lodges an appeal in the Tribunal and includes the Commissioner-General or a person authorised on that behalf;

   "Register" means the Register kept by the Registrar into which all complaints are entered;

   "Registrar" means the Registrar of the Tax Revenue Appeals Tribunal appointed under section 6(1);

   "revenue" means taxes, duties, fees, levies, fines or other monies imposed by or collected under the law or the specified provisions of the laws set out in the First Schedule to the Tanzania Revenue Authority Act *;

   ''Secretary" means the Secretary of the Tax Revenue Appeals Board;

   "tax" means any revenue collected or due under any written law;

   "Tribunal" means the Tax Revenue Appeals Tribunal established under section 8(1).

PART II
ESTABLISHMENT OF THE TAX REVENUE APPEALS BOARD AND TAX REVENUE APPEALS TRIBUNAL (ss 4-11)

4.   Establishment and composition of the Board

   (1) There is established a Board to be known as the Tax Revenue Appeals Board.

   (2) The Board shall consist of–

   (a)   a Chairman who shall be appointed by the Minister;

   (b)   two Vice-Chairmen who shall be appointed by the Minister one of whom shall be from Tanzania Zanzibar,

   (c)   four other members who shall be appointed by the Minister from each region who shall sit in the Board for the purposes of hearing and determining any appeal originating in the region from which they are appointed.

   (3) A person may be appointed to be–

   (a)   Chairman if he is a principal legal officer or a person having adequate knowledge of taxation;

   (b)   member of the Board if he has knowledge of, and experience in, taxation, commercial or financial matters.

   (4) Where any appointment relates to a person from Tanzania Zanzibar, the Minister shall consult the Minister responsible for finance in the Revolutionary Government of Zanzibar.

5.   Tenure of office of Chairman, etc., and members

   (1) Subject to subsection (2), the office of Chairman, Vice-Chairman and member of the Board shall become vacant upon the occurrence of any one of the following events–

   (a)   resignation;

   (b)   in relation to a member other than a Chairman and Vice-Chairman, absence without a reasonable cause from three consecutive sessions of the Board;

   (c)   death or inability to perform his functions by reason of sickness;

   (d)   conviction of an offence against section 21(3) of this Act.

   (2) A member of the Board shall, unless his appointment is sooner terminated, hold office for a term of three years and shall be eligible for re-appointment for one additional term.

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