MB.Mwiguru Nchemba: TRAT and TRAB. Maana ya neno TRAT na TRAB .

 

TRAB stands for TAX REVENUE APPEALS BOARD.

TRAT stands for TAX REVENUE APPEALS TRIBUNAL

TRAB: Tax Revenue Appeals Board

Appeal Procedures

The Tax Revenue Appeals Board (TRAB) is where appeals are made when a tax payer is unhappy with the Commissioner General’s decision.

TRAB evaluates the situation and renders a judgment. The Tax Revenue Appeals Tribunal hears appeals from parties who are unhappy with TRAB decisions (TRAT).

Within fourteen days of the day the Board’s decision was made, a person may appeal to the Tribunal by filing a written notice of intent to appeal. The aforementioned notice must specify whether the intended appeal is against the Board’s entire decision or just a portion of it

Objectives and Functions

Objective

♦ The core objective of establishing the Tax Revenue Appeals Tribunal is that of a speedy, efficient, effective, and impartial resolution of tax appeals arising from the decision of the Tax Revenue Appeals Board.

 

Functions of the Tribunal

The functions of the Tax Revenue Appeals Tribunal are as follows:-

♦ To hear and determine, tax appeals arising from the decision of the Tax Revenue Appeals Board as provided for by Section 11 of the Tax Revenue Appeals Act, Cap 408 [R.E 2009].

♦ To supervise Tax Revenue Appeals Board in the exercise of its powers under Tax Revenue Appeals Act, Cap 408 [RE 2009]

♦ Giving advice to parties to tax disputes on procedures of appealing to the Tribunal.

♦ To provide public awareness on Tax Revenue Appeals Act and other related tax laws.

♦ To make follow-up and Report on the decisions from the Tax Appeals Tribunal to the Court Of Appeal of Tanzania.

♦ To advise the parliamentary drafts on the Tax laws according to prevailing time and material conditions.

♦ To prepare and avail Tax Law Reports.