All complaints pertaining to services rendered; procedural or administrative matters undertaken by the Commissioner General, or staff of the Authority (TRA) in the Course of administering tax laws may be lodged to the Tax Ombudsman Office. Examples of the complaints include;

• Delays or non – response to taxpayer’s application or request for service or decision and 30 days have passed without action since the request was submitted to TRA; or where the taxpayer is not satisfied by a reply given by the authority (TRA) or no reply was given altogether; 
• Seized goods, documents by staff of the Authority (TRA) from the taxpayer have not been returned etc.