AUGUST 2023

BATCH NO.1

1. Adaptation of the Tax Ombudsman Services in the Tax Administration system; a panacea to maladministration of the tax laws.
2. Tax Ombudsman complaint resolving methodologies are justified by the prevailing circumstances regardless contravention of tax-laws.
3. The effectiveness and efficiency of the Tax Ombudsman services are highly dependent on the proficiency and work experience (quality) of her personnel.
4.  Online and virtual interactions in resolving tax complainants constitute the most modern, effective and efficient means to serve the general public.
5. Cooperation between Tax Ombudsman office and Tanzania Revenue Authority (TRA) is necessary for improving tax administration system.
6. Restricted scope of the Tax Ombudsman Services to procedural, service and administrative matters suffices to reduce tax Complaints.
7. Ombudsman philosophy now applied across industries worldwide in resolving industrial disputes through mediations/reconciliations is effective and efficient.
8. There is a significant number of complaints pertaining to procedural, service and administrative matters in the administration of tax laws.
9. The preconditions stipulated before submission of tax Complaints to the Tax Ombudsman Office are necessary for harmony in the tax administration.
10.  The TRA internal complaint handling process is effective and suffices to review for resolution of tax complaints in the tax administration system.

BATCH NO. 2

1. Tax Complaints against arbitrary or fictious tax assessments can effectively be resolved through Tax Ombudsman without affecting revenue collections.
2. Customs Valuation of imported goods is not necessarily the Commercial price transacted between importer and seller of goods in the country of exportation.
3. The use of Valuation data base by Customs in the determination of the valuation of imported goods is a violation of the WTO valuation Agreement.
4. Importers of the overstayed goods have a stake in the auction sales proceeds being distributed by Customs and is justly managed by Customs.
5. Manufacture Under Bond (MUB) is a Customs process which is properly administered on manufactured goods which are sold in the Local Market.
6. Clearing and Forwarding Agent (CFA) is a culprit for recovery of duties on diverted/stolen Transit goods while under conveyance to border exit stations.
7. It is exclusively necessary that the Clearing and Forwarding Agent (CFA) must execute Customs Bond Security for conveyance of goods under Customs controls.
8. Empirical experiences on law enforcement for recovery of the tax liabilities through use of Agency Notice or Attachment of assets violate taxpayers” rights.
9. Seizure of assets and business records at subjects’ business premises at the outset of the tax investigation exercises is a norm which applies to all taxpayers.
10. Targeting a business entity for Tax investigation exercise without any clear risk alerts on a person is a world-wide practice yet undesirable.
11.  Subjecting a business entity to yearly Comprehensive tax audit exercises is a world-wide undesirable practice.

BATCH NO 3

1. Corrupt practices in the administration of Tax laws are a resultant of the ingrained reluctancy of the tax population to pay their rightful tax liabilities.
2. Corrupt practices within Tax Administration Systems in sub-Saharan Africa are subject to applicable tax rates and multiplicity of taxes on taxpayers.
3. Reduced tax rates and multiplicity of taxes on a business entity, trigger a compensatory expansion of the tax base and improved voluntary tax Compliance.
4. Excessive complaints against a Tax Administration System are attributed to multiple factors worth exploration.
5. Complaints by Taxpayers against tax personnel of a Tax Administration can be attributed to multiple factors worth exploration.
6. TOST and TRA are a left and right hand of the same body which synergistically subscribe to the same goals yet look antagonistic.
7. The expanding informal business sector, a sole cause for presumptive or arbitrary tax assessments which prompt complaints against a Tax administration system.
8. Where revenue collection efforts are geared by the philosophy, “the end justifies the Means”, Tax Ombudsman Services are a fiasco.
9. Without a balanced approach to protecting rights and obligations of taxpayers versus duties and responsibilities of taxmen, tax collection efforts will suffer.
10. Remuneration and incentive package for Tax Ombudsman personnel need to equal or even surpass that of the personnel of the Revenue Authority.

BATCH NO. 4

1. Tax debts which are created based on unilateral tax assessment on a person lead to unfair and improper tax liability; hence a source of tax arrears.
2. The verification process of TRA for refund claim eligibility is by design denying taxpayers rights to claim interest on delayed repayments.
3. Unprocedural consolidation and deconsolidation of imported goods, a large tax evasion scheme perpetrated contrary to standard world-wide practices.
4. Non-keeping of business records by a significant number of business entities, a deliberate tax evasion scheme in the Tax Administration System.
5. Ineffective procedure for Carriage and Transfer Coastwise of goods in Tanzania a cause for rampart smuggling activities along the coastline.
6. Uncontrolled smuggling activities a trigger for EFD failure and tax evasion practices leading to market distortions and low voluntary tax compliance.
7. Adequate legal framework for Tax Ombudsman office and services, the basis for efficient and effective performance.
8. Tax Policy which bred the legal framework for establishment and operationalization of the Tax Ombudsman office, an icon for national objectives.
9. Intuition breeds the use of a trial-and-error modus operand which is prone to misallocation of resources, objectively researched solution is pragmatic.

1. Ill-motivated tax complaints/disputes contemplated to linger settlement of the established tax liability; a reason for a fast complaint resolving mechanism.