You’re Taxpayer Rights
Taxpayer Rights
The Taxpayer Rights groups the existing rights in the tax code into certain fundamental rights and makes them clear, understandable, and accessible.
Tax Administration Act, Cap 438 R.E 2019
Income Tax Act, Cap 332 R.E 2019
The Value Added Tax Act, Cap 148 R.E 2019
The Port Service Charges Act, Cap 264 R.E 2019
The Motor vehicle (Tax Registration and Transfer) Act, Cap 124 R.E 2019
The Airport Service Charges Act, Cap 365 R.E 2019
The Road and Fuel Toll Act Cap 220 R.E 2019
The Stamp Duty Act, Cap 189 R.E 2019
The East African Community Customs Management (Amendment) Act, 2011
The East African Community One Stop Border Post Act, 2016
The Gaming Act, Cap 41 R.E 2019
The Foreign Vehicle Transit Charges Act, Cap 84 R.E 2019
The Written Laws Miscellaneous amendments) (No. 2) Act, 2019
The Excise (Management and Tariff) Act, Cap 147, R.E 2019
The Tanzania Revenue Authority Act, Cap.399 R.E 2019
The Customs (Management and Tariff) Act [CAP. 403 R.E. 2019]
The East African Community Customs Management [Rev.2017]
The Vocational Education and Training Act [CAP.82 R.E. 2019]
Regulations
This part consist of regulations made by the Minister for matters authorized to be made or prescribed and for better carrying into effect of the principles, purposes and provisions of the respective Acts.
The Tax Administration (General) (Amendment) Regulations, 2022
The Tax Administration (Remission of Interest and Penalties) (Revocation) Regulations, 2021
The Tax Administration (General) Regulation, 2016
The Tax Administration (Transfer Pricing) Regulations, 2018
The Tax Administration (General) (Amendment) Regulations, 2017
The Electronic Revenue Collection System 2017
The Electronic Tax Stamps Regulations, 2018
The Tax Administration (Registration of small vendors and service providers) Regulations, 2020
The Value Added Tax (General) (Amendment) Regulations, 2023
The Value Added Tax (Registration of non-resident Electronic Service Suppliers) Regulations, 2022
The Value Added Tax (Exemption Management Procedures) Regulations, 2021
The Value Added Tax (General) (Amendment) Regulations,2021
The Value Added Tax (General) Regulations, 2015
The Value Added Tax General Regulation, amendments, 2018
The Value Added Tax Exemption Monitoring Procedures) Regulations, 2018
The Gaming (Amendment) Regulations 2023
The Gaming (Internet Gaming) Regulations, 2022
The Gaming (Amendment) Regulations, 2022
The National Payment Systems (Electronic Money Transaction Levy) Regulations, 2022
The Public Finance (Amendment) Regulations,2022
The excise (Management and Tariff) The Films and Music Products (Tax Stamps) Regulations 2013
The Road Traffic (Motor Vehicles Registration) Regulations, 2001
The Road Traffic (Motor vehicle Registration) (Amendment) Regulations, 2014
The Road Traffic (Motor Vehicles Registration) (Amendment) Regulations, 2017
The Fire and Rescue Force (Safety Inspections and Certificates (Amendment) Regulations, 2017
Taxpayer Rights
-
The Right to InformationTaxpayers have the right to be informed, to know what they need to do to comply with tax laws. They are entitled to clear explanations of the law and TRA procedures in all tax forms, instructions, publications, notices, and correspondence. They have the right to be informed of TRA decisions about their tax accounts and to receive clear explanations of the outcomes.
-
The Right to Quality ServiceTaxpayers have the right to receive prompt, courteous, and professional assistance in their dealings with the TRA, to be spoken to in a way they can easily understand, to receive clear and easily understandable communications from the TRA, and to have a way to file complaints about inadequate service.
-
The Right to Pay No More than the Correct Amount of TaxTaxpayers have the right to pay only the amount of tax legally due and to have the TRA apply all tax payments properly.
-
The Right to Challenge the TRA’s Position and Be HeardTaxpayers have the right to raise objections and provide additional documentation in response to formal TRA actions or proposed actions, to expect that the TRA will consider their timely objections and documentation promptly and fairly, and to receive a response if the TRA does not agree with their position. The taxpayer has a right to fair justice unless proven guilty.
-
The Right to Appeal TRA Decision in an Independent ForumTaxpayers are entitled to a fair and impartial administrative appeal of most TRA decisions, including many penalties, and have the right to receive a written response regarding the Office of Appeals’ decision. Taxpayers generally have the right to take their cases to court.
-
The Right to FinalityTaxpayers have the right to know the standard time they have to challenge the TRA’s position as well as the maximum amount of time the TRA has to audit a particular tax year. Taxpayers have the right to know when the TRA has finished an audit.
-
The Right to PrivacyTaxpayers have the right to expect that any TRA inquiry, examination, or enforcement action will comply with the law and are no more intrusive than necessary. And will respect all due process rights, including search and seizure protections and a collection due process hearing where applicable.
-
The Right to ConfidentialityTaxpayers have the right to expect that any information they provide to the TRA will not be disclosed unless authorized by the taxpayer or by law. Taxpayers have the right to expect the TRA to investigate and take appropriate action against its employees, return preparers and others who wrongfully use or disclose taxpayer return information.
-
The Right to Retain RepresentationTaxpayers have the right to retain an authorized representative of their choice to represent them in their dealings with the TRA. Taxpayers have the right to be told that if they cannot afford to hire a representative they may be eligible for assistance from a TATA Legal Aid department.
-
The Right to a Fair and Just Tax SystemTaxpayers have the right to expect the tax system to consider facts and circumstances that might affect their underlying liabilities, ability to pay, or ability to provide information timely. Taxpayers have the right to receive assistance from the Taxpayer Advocate Service if they are experiencing financial difficulty or if the TRA has not resolved their tax issues properly and timely through its normal channels.
-
Tax incentives and exemption under the Tax LawsTaxpayer has the right to plan their tax affairs so as to obtain incentives and exemption allowed under the tax laws.