How to Object to a Tax Decision in Tanzania: Step-by-Step Guide and Important Information

If you’re dissatisfied with a tax decision made by the Commissioner General, you have the right to object to it. Here are the procedures you need to follow, based on the on the law.

 1: Filing an Objection

• You must file your objection to the Commissioner General within 30 days from the date you received the tax decision.
• If you have a valid reason for needing more time, you can apply for an extension of Time.

2: Applying for an Extension (if needed)

• If you have a reasonable cause for needing more time to object, you can request an extension.
• The Commissioner General will grant the extension if your reason is valid, and they will notify you of their decision.

 3: Writing Your Objection

• Your objection must be in writing and should clearly state the grounds on which you are objecting.

 4: Payment Requirement

• To have your objection considered, you must pay the amount of tax that is not in dispute or one-third of the assessed tax (whichever is greater) within 30 days from the date you received the tax decision.

 5: Waiver or Reduction (if applicable)

• In some cases, the Commissioner General may reduce or waive the required payment if there are valid reasons.

 6: Suspension of Remaining Tax

• Once you file an objection and make the required payment, you won’t have to pay the remaining assessed tax until your objection is resolved.

7: Understanding “Tax Not in Dispute”

• “Tax not in dispute” means the amount that should be charged if the assessment or tax decision is amended in line with your objection, as well as any duty or tax on imports.

8: Non-Payment Consequences

• If you fail to pay the required amount within the specified time, the assessed tax decision will become a final tax assessment as per the Tax Revenue Appeals Act.

In summary, if you disagree with a tax decision, follow these steps to file an objection and protect your rights. Make sure to adhere to the time limits and payment requirements to ensure your objection is considered.