1. Service Complaints

Is a complaint that arises when party to the service delivery channel fails to discharge his/her part of terms and conditions that are constituting relationship that is in existence between them.

2. Procedural Complaints

These are complaints that arises when either taxpayer or Commissioner General, TRA or staff violets laid down procedures while executing the functions that are legally established.

3. Administrative Complaints

These are complaints that arise when illegally party to the administrative decision uses powers that are not legally established to violet right that is legally established.