The Tax Administration Act (Regulation 4(1) of the Tax Ombudsman Complaint Procedure Regulations) provides that, any person who is not satisfied by the services rendered by the Commissioner General or any staff of TRA is allowed to lodge a complaint to the Office of the Tax Ombudsman in a prescribed form provided in the Complaint Procedure Regulations within 90 days after the occurrence of the complained event. The form must be accompanied by a statement that the Complainant has exhausted the available internal complaint procedure at TRA and evidence of correspondence with the TRA and any other relevant documents or information.

Any complaint may be lodged to the Tax Ombudsman Service orally or written or through electronic and the same can be in person or through an authorized representative as provided under Regulation 3 and 4(2) of the Tax Ombudsman Complaint Procedure Regulations.

In accordance with Regulation 5 of the Tax Ombudsman Complaint Procedure Regulations a person may lodge a complaint in relation to non-compliance of procedures or mal-administration by Tanzania Revenue Authority, delay in release of documents or assets seized during investigation of tax affairs, delay in responding to a complaint submitted to TRA by a taxpayer; and non-response to letters or documents sent to Tanzania Revenue Authority.

In order for a complaint to be entertained by the Office of the Tax Ombudsman Service, the complainant must have made a written representation to Tanzania Revenue Authority and the Tanzania Revenue Authority must have rejected the complaint, or did not respond within 30 days, or the complainant is not satisfied with the response given by Tanzania Revenue Authority. The Tax Administration Act (Regulation 7(3) of the Tax Ombudsman Complaint Procedure Regulations) provides that, the Tax Ombudsman Service Office shall not admit a complaint on a matter which has already been resolved in a previous complaint process unless there is new evidence that is likely to affect the outcome.

Regulation 10(1) of the Tax Ombudsman Complaint Procedure Regulations requires that, after receiving a complaint, the Office of the Tax Ombudsman Service shall determine the matter within 30 days from the date of receiving a complaint.

Furthermore, Regulation 9(1) and (2) of the Tax Ombudsman Complaint Procedure Regulations provides that, the Office of Tax Ombudsman Service may determine the matter through mediation, conciliation or any other amicable dispute resolution method which the office may consider appropriate. The Office of Tax Ombudsman Service may uphold the complaint wholly, or in part or decline to consider the complaint, or dismiss the complaint.

In accordance with Regulation 10(2) of the Tax Ombudsman Complaint Procedure Regulations, the findings and recommendations of the Office of Tax Ombudsman Service should be submitted to the Minister within 14 days after determination of a complaint.

It is important to note that, under section 28D of the Tax Administration Act, the jurisdiction of the Office Tax Ombudsman Service is limited to only matters that relate to services, administration and procedures. The Office of Tax Ombudsman Service is prohibited to review: -

1. Legislation or tax policy;
2. TRA’s policy or practice except when it relates to services, administrative or procedural matters with respect to administration of tax laws; and
3. tax decision or objection decision