Tax dispute implies the general conflict or disagreement between tax authority and tax payer arising from the decision of commissioner general. Such disagreement is normally caused by either poor interpretation of statutes or tax avoidance. Tax Payment is a mandatory requirement for every person who has income derived either from employment, business or investment in the year of income as provided under section 4 of Income Tax Act In a general sense, a tax is any contribution imposed by the government upon individuals, for the use and service of the state, whether under the name of toll, tribute, tallage, gabel, impost, duty, or other name. The discussion on Tax Dispute Mechanism is important phenomena following the fact that its implications amounts to costly outcome financially especially to tax payers and the government as well. Such discussion is even more relevant now given the fact that the current government focuses much on tax collection having zero tolerance on non-compliance with tax laws This presents is categorized into six main parts, where part of this of work introduces the concept of tax, its legal justification, legality and the relevancy of taxation. Part two discusses the general context of Tax Dispute Mechanism, legality and fairness principle with regards to the Tax Statutes. Parts three ponders on the procedures on Tax Dispute. Part four details the procedures of institution of appeal to the Board, whereas part five details procedures of institution appeal to the Tribunal and Finally Part Six concludes the work. Tax collection is mandated to TRA and its implementation lies on various tax officers and commissioners. Tax decisions in Tanzania are in the legal capacity of the Commissioner General of TRA. The knowledge of Tax Dispute Settlement is an important phenomenon to both tax authority and tax payers as it fosters efficiency in Tax Administration. With that view these presents intends to discuss tax disputes mechanisms in Tanzania with the precise intent of ushering knowledge of procedures with regards to tax dispute settlement mechanism.
Table of Contents
- ABSTRACT
- INTRODUCTION
- The meaning of Tax?
- Justification to Taxation
- Legality of Taxation
- The Rationale of Imposing Tax
- Tax Dispute Settlement Mechanism
- Introduction
- Legality and Fairness Principle
- Procedures of Tax Dispute Settlement Procedures
- Procedures of Institution of appeal to the Board
- Procedures of Institution appeal to the Tribunal
Objectives and Key Themes
This presentation aims to discuss the tax dispute settlement mechanism in Tanzania, with the objective of enhancing understanding of the procedures involved. It explores the legal framework and principles governing tax disputes, examining the roles of the Commissioner General, the Board, and the Tribunal.
- Tax Dispute Settlement Mechanisms in Tanzania
- Legal Justification and Principles of Taxation
- Procedures for Resolving Tax Disputes
- The Role of the Commissioner General, Board, and Tribunal
- Importance of Efficiency in Tax Administration
Chapter Summaries
- The first chapter introduces the concept of tax, outlining its definition, legal justification, legality, and relevance. It emphasizes the mandatory nature of tax payments and the government's authority to impose taxes.
- The second chapter provides a general overview of the Tax Dispute Settlement Mechanism in Tanzania, highlighting the principles of legality and fairness enshrined in tax statutes. It emphasizes the legal framework and processes for resolving tax disputes.
- The third chapter focuses on the procedures for resolving tax disputes, exploring the steps involved in navigating the dispute resolution process. It delves into the roles of various stakeholders, including the taxpayer and the tax authority.
- The fourth chapter details the procedures for appealing to the Board, outlining the steps involved in seeking redress from this body. It explains the appeals process and the role of the Board in resolving tax disputes.
- The fifth chapter examines the procedures for appealing to the Tribunal, providing a detailed description of the appeals process. It highlights the role of the Tribunal in resolving tax disputes and ensuring fairness in the system.
Keywords
The primary focus of this presentation is on tax dispute settlement mechanisms in Tanzania, examining key legal frameworks and procedures. It delves into the roles of the Commissioner General, Board, and Tribunal in resolving tax disputes. Key concepts explored include tax avoidance, tax statutes, legal justification, fairness principles, and the importance of efficiency in tax administration.
- Quote paper
- Francis Mbago (Author), 2018, Tax Dispute Settlement Procedures in Tanzania, Munich, GRIN Verlag, https://www.grin.com/document/438898
