The Tax Revenue Appeals Act

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CHAPTER 408
THE TAX REVENUE APPEALS ACT
[PRINCIPAL LEGISLATION]
Arrangement of Sections
Section Title
part i
PRELIMINARY PROVISIONS
1. Short title.
2. Application.
3. Interpretation.
part ii
ESTABLISHMENT OF THE TAX REVENUE APPEALS
BOARD AND THE TAX REVENUE APPEALS TRIBUNAL
4. Establishment and composition of Board.
5. Tenure of office of Chairman and members of Board.
6. Secretary of Board.
7. Jurisdiction of Board.
8. Appeal against tax assessment.
9. Establishment and composition of Tribunal.
10. Tenure of office of Chairman and members of Tribunal.
11. Registrar of Tribunal.
12. Jurisdiction of Tribunal.
part iii
OBJECTION TO TAX ASSESSMENT
13–15. Repealed.
16. Finality of assessment.
part iv
APPEALS GENERALLY
17. Right of appeal to Board and to Tribunal.
18. Powers of Board and Tribunal.

13–15. Repealed.
16. Finality of assessment.
part iv
APPEALS GENERALLY
17. Right of appeal to Board and to Tribunal.
18. Powers of Board and Tribunal.

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32
part v
PROCEEDINGS OF THE BOARD AND TRIBUNAL
19. Procedure on hearing.
20. Appeals affecting two or more persons.
21. Opinion of members.
22. Disclosure of interest.
23. Hearing.
24. Witnesses.
25. Enforcement of decisions of Board and Tribunal.
26. Appeal to Court of Appeal.
27. Costs.
part vi
OFFENCES AND PENALTIES
28. Offences and penalties.
part vii
FINANCIAL AND MISCELLANEOUS PROVISIONS
29. Sources of funds of Board and Tribunal.
30. Accounts and audit.
31. Remuneration.
part viii
GENERAL PROVISIONS
32. Indemnity of Chairman, members of Board and Tribunal.
33. Seal of Board or Tribunal.
34. Minister may make rules.
35. Transitional provisions.
36. Savings.

nity of Chairman, members of Board and Tribunal.
33. Seal of Board or Tribunal.
34. Minister may make rules.
35. Transitional provisions.
36. Savings.

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PART I
PRELIMINARY PROVISIONS
1. This Act may be cited as the Tax Revenue Appeals Act. 2. This Act shall apply to Mainland Tanzania as well as to
Tanzania Zanzibar. 3. In this Act, unless the context otherwise requires-
“appellant” means a person who lodges an appeal before the
Board or the Tribunal;
“assessment” means an assessment of tax as determined or
ascertained in each of the respective tax law;
“Board” means the Tax Revenue Appeals Board established
under section 4(1);
“Commissioner General” means the Commissioner General
appointed under section 17 of the Tanzania Revenue
Authority Act and includes any person appointed as
Commissioner in respect of any tax;
“Court of Appeal” means the Court of Appeal established by
Article 117(1) of the Constitution of the United Republic, 1977;
Short title
Application
Interpretation
Acts. Nos. 6 of 2006 s. 34
16 of 2007 s. 24
Cap. 399
Cap.

(1) of the Constitution of the United Republic, 1977;
Short title
Application
Interpretation
Acts. Nos. 6 of 2006 s. 34
16 of 2007 s. 24
Cap. 399
Cap.

2
CHAPTER 408
THE TAX REVENUE APPEALS ACT
An Act to provide for the establishment of the Tax Revenue Appeals Board
and the Tax Revenue Appeals Tribunal and to provide for related matters. [1st June, 2001]
[GN. No. 126 of 2001]
Acts Nos. 15 of 2000
15 of 2004
13 of 2005
6 of 2006
16 of 2007
10 of 2015
3 of 2016
3 of 2021
5 of 2022

tters. [1st June, 2001]
[GN. No. 126 of 2001]
Acts Nos. 15 of 2000
15 of 2004
13 of 2005
6 of 2006
16 of 2007
10 of 2015
3 of 2016
3 of 2021
5 of 2022

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zania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.THE TAX REVENUE APPEALS ACT [CAP. 408 R.E.

2023]
34
“High Court” means the High Court of Tanzania or the High
Court of Zanzibar;
“member” in respect of members of the Board, or the
Tribunal means the Chairman, Vice Chairman and other
members appointed under sections 4(2)(c) and 9(2)(c);
“Minister” means the Minister responsible for finance;
“party” means a person or his duly authorised agent who
refers a matter or dispute to the Board or lodges an appeal
in the Tribunal and includes the Commissioner General
or a person authorised on that behalf;
“Register” means the Register kept by the Registrar of
the Tribunal or the Secretary of the Board in which all
particulars relating to application or appeals are entered;
“Registrar” means the Registrar of the Tax Revenue Appeals
Tribunal appointed under section 11(1);
“revenue” means taxes, duties, fees, levies, fines or other
monies imposed by or collected under the law or the
specified provisions of the laws set out in the First
Schedule to the Tanzania Revenue Authority Act;
‘’Secretary” means the Secretary of the Tax Revenue Appeals
Board appointed under section 6(1) of the Act;
“tax” means any revenue collected or due under any written
law; and
“Tribunal” means the Tax Revenue Appeals Tribunal
established under section 9(1).

“tax” means any revenue collected or due under any written
law; and
“Tribunal” means the Tax Revenue Appeals Tribunal
established under section 9(1).

PART II
ESTABLISHMENT OF THE TAX
REVENUE APPEALS BOARD AND TAX
REVENUE APPEALS TRIBUNAL
4.–(1) There is established a Board to be known as the Tax
Revenue Appeals Board. (2) The Board shall consist of-
(a) a Chairman who shall be appointed by the Minister;
Cap 399
Establishment
and composition
of Board
Act No. 3 of 2016 s. 24

Board shall consist of-
(a) a Chairman who shall be appointed by the Minister;
Cap 399
Establishment
and composition
of Board
Act No. 3 of 2016 s. 24

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THE TAX REVENUE APPEALS ACT [CAP. 408 R.E. 2023]
(b) three Vice Chairmen who shall be appointed by the
Minister, one of whom shall be from Tanzania Zanzibar;
(c) not more than twelve other members who shall be
appointed by the Minister from each region who
shall sit in the Board for the purposes of hearing and
determining any appeal originating in the region from
which they are appointed. (3) A person may be appointed to be-
(a) a Chairman if he is a principal legal officer or a person
having adequate knowledge of taxation;
(b) a member of the Board if he has knowledge of, and
experience in, taxation, law, commercial or financial
matters. (4) Where any appointment relates to a person from
Tanzania Zanzibar, the Minister shall consult the Minister
responsible for finance in the Revolutionary Government of
Zanzibar.

lates to a person from
Tanzania Zanzibar, the Minister shall consult the Minister
responsible for finance in the Revolutionary Government of
Zanzibar.

5.–(1) Subject to subsection (2), the office of Chairman, Vice
Chairman and members of the Board shall become vacant
upon the occurrence of any one of the following events:
(a) resignation;
(b) in relation to a member other than a Chairman and
Vice Chairman, absence without a reasonable cause
from three consecutive sessions of the Board;
(c) death or inability to perform his functions by reason of
sickness; and
(d) conviction of an offence against section 22 of this Act. (2) A member of the Board shall, unless his appointment
is sooner terminated, hold office for a term of three years and
shall be eligible for re-appointment for one additional term. 6.–(1) The Minister shall appoint a suitable person, from
amongst senior judicial officers or law officers from the
Government or public sector to be the Secretary of the Board. Tenure of office
of Chairman
and members of
Board
Secretary of
Board
Acts Nos. 16 of 2007 s. 25
3 of 2016 s. 25

ctor to be the Secretary of the Board. Tenure of office
of Chairman
and members of
Board
Secretary of
Board
Acts Nos. 16 of 2007 s. 25
3 of 2016 s. 25

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36
(2) The Secretary of the Board shall perform all
administrative and judicial functions as provided for under
this Act and as may be assigned to him by the Chairman of
the Board. 7. The Board shall have sole original jurisdiction in all
proceedings of a civil nature in respect of disputes arising
from revenue laws administered by the Tanzania Revenue
Authority. 8. The Board shall not entertain any appeal arising from
assessment of tax unless Part VII of the Tax Administration
Act is complied with. [s. 7A]
9.–(1) There is established a Tribunal to be known as the Tax
Revenue Appeals Tribunal. (2) The Tribunal shall consist of-
(a) a Chairman who shall be appointed by the President
after consultation with the Chief Justice;
(b) three Vice Chairmen who shall be appointed by
the President, one of whom shall be from Tanzania
Zanzibar; and
(c) not more than ten other members who shall be
appointed by the Minister.

pointed by
the President, one of whom shall be from Tanzania
Zanzibar; and
(c) not more than ten other members who shall be
appointed by the Minister.

(3) A person may be appointed to be-
(a) a Chairman if he holds or has previously held or is
qualified for appointment to a higher judicial office in
the United Republic; and
(b) a member of the Tribunal if he has knowledge of, and
experience in taxation, law, commercial or financial
matters. (4) Where any appointment relates to a person from
Tanzania Zanzibar, the appointing authority shall consult the
President of Zanzibar. [s. 8]
Jurisdiction of
Board
Act No. 16 of 2007 s. 26
Appeal against
tax assessment
Acts Nos. 16 of 2007 s. 27
10 of 2015 s. 107
Cap. 438
Establishment
and composition
of Tribunal
Act No. 3 of 2016 s. 26

Appeal against
tax assessment
Acts Nos. 16 of 2007 s. 27
10 of 2015 s. 107
Cap. 438
Establishment
and composition
of Tribunal
Act No. 3 of 2016 s. 26

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THE TAX REVENUE APPEALS ACT [CAP. 408 R.E. 2023]
10.–(1) Subject to subsection (2), the office of Chairman, Vice
Chairman or members of the Tribunal shall become vacant
upon the occurrence of any one of the following events:
(a) resignation;
(b) in relation to a member other than a Chairman or Vice
Chairman, absence without a reasonable cause from
three consecutive sessions of the Tribunal;
(c) death or inability to perform his functions by reason of
sickness;
(d) cessation to be a judge, and, in the case of a Vice
Chairman and a member, cessation to practise on
disciplinary grounds confirmed by the body authorised
by law to take disciplinary measures against a person
possessing qualification in relation to which such Vice
Chairman or a member was qualified to be appointed
as such; or
(e) conviction of an offence against section 22 of this Act. (2) A member of the Tribunal shall, unless his appointment
is sooner terminated, hold office for three years and shall be
eligible for re-appointment for one additional term. [s.

shall, unless his appointment
is sooner terminated, hold office for three years and shall be
eligible for re-appointment for one additional term. [s.

9]
11.–(1) The Minister shall appoint a public officer, being a
senior judicial officer or law officer, to be the Registrar of the
Tribunal. (2) The Registrar shall perform all administrative and
judicial functions as provided for under this Act and as may be
assigned to him by the Chairman of the Tribunal. [s. 10]
12.–(1) The Tribunal shall have sole jurisdiction in all appeals
arising from decision of the Board on disputes on which
original jurisdiction is conferred on the Board. (2) Notwithstanding subsection (1), the Tribunal shall
exercise general powers of supervision over the Board in the
exercise of its powers under this Act and may in that respect,
Tenure of office
of Chairman
and members of
Tribunal
Registrar of
Tribunal
Acts Nos. 16 of 2007 s. 28
3 of 2016 s. 27
Jurisdiction of
Tribunal

espect,
Tenure of office
of Chairman
and members of
Tribunal
Registrar of
Tribunal
Acts Nos. 16 of 2007 s. 28
3 of 2016 s. 27
Jurisdiction of
Tribunal

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38
call for and inspect the records of any proceedings before the
Board and may revise any decision thereof. [s. 11]
PART III
OBJECTION TO TAX ASSESSMENT
13–15. [Repealed by Act No.10 of 2015 s. 108.]
[s. 12-14]
16.–(1) Where in relation to any assessment-
(a) no notice of objection has been given; or
(b) a notice of objection has been given and-
(i) the assessment has been amended under subsection
(1) of section 63 of the Tax Administration Act;
(ii) a notice of objection has been given and the
assessment has been amended under subsection
(3) of section 63 of Tax Administration Act in
such a way that no appeal will be available against
the amendment;
(iii) an appeal has not been preferred against
any determination of an objection by the
Commissioner General; or
(iv) the objection has been finally determined on
assessment of tax on an appeal,
the assessment as made, or as amended, or as determined on
appeal, shall be final and conclusive.

inally determined on
assessment of tax on an appeal,
the assessment as made, or as amended, or as determined on
appeal, shall be final and conclusive.

(2) This section shall not prevent the Commissioner
General from making any additional assessment which does
not involve re-opening of any matter that has been determined
on an appeal or an assessment. (3) When any fraud or any gross or wilful neglect has
been committed by or on behalf of any person in connection
with or in relation to any tax, duty or levy, the Commissioner
General may make an additional assessment on that person
Repealed
Finality of
assessment
Acts Nos. 15 of 2004 s. 59
16 of 2007 s. 31
10 of 2015 s. 109
Cap. 438
Cap. 438

n additional assessment on that person
Repealed
Finality of
assessment
Acts Nos. 15 of 2004 s. 59
16 of 2007 s. 31
10 of 2015 s. 109
Cap. 438
Cap. 438

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THE TAX REVENUE APPEALS ACT [CAP. 408 R.E. 2023]
notwithstanding that it involves re-opening a matter which
has been determined on such appeal. [s. 15]
PART IV
APPEALS GENERALLY
17.–(1) A person who is aggrieved by an objection decision of
the Commissioner General made under the Tax Administration
Act may appeal to the Board. (2) The Board shall not entertain an appeal pursuant to this
section unless-
(a) a notice of appeal is served upon the Commissioner
General within thirty days following the date on which
a notice of final determination of assessment of tax
or any other decision by the Commissioner General
in accordance with subsection (1) is served on the
appellant; and
(b) the appeal is lodged with the Board within forty-
five days following the date on which the notice of
final determination of assessment of tax or any other
decision by the Commissioner General in accordance
with subsection (1) is served on the appellant.

nal determination of assessment of tax or any other
decision by the Commissioner General in accordance
with subsection (1) is served on the appellant.

(3) A party who is aggrieved by the decision of the Board
may appeal against that decision to the Tribunal within thirty
days from the date of service of the decision and proceedings
of the Board and shall serve to the opposite party the notice
of intention to appeal within fifteen days from the date of the
decision. (4) The Board or Tribunal, may extend the limit of time set
under subsection (3) or subsection (4) if it is satisfied that the
failure by a party to give notice of appeal, lodge an appeal or to
effect service to the opposite party was occasioned by absence
from the United Republic, sickness or other reasonable cause,
subject to such terms and conditions as to costs as it may
consider just and appropriate. Right of appeal
to Board and to
Tribunal
Acts Nos. 15 of 2004 s. 60
16 of 2007 s. 32
10 of 2015 s. 110
Cap. 438

it may
consider just and appropriate. Right of appeal
to Board and to
Tribunal
Acts Nos. 15 of 2004 s. 60
16 of 2007 s. 32
10 of 2015 s. 110
Cap. 438

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40
(5) Where an objector prefers an appeal to the Board or to
the Tribunal, any tax deposited pursuant to section 62(5) of
the Tax Administration Act shall continue to remain deposited
with Commissioner General pending the final determination
of the appeal. [s. 16]
18.–(1) The Board and the Tribunal shall respectively have the
power to-
(a) take evidence on oath;
(b) resolve any complaint or appeal by mediation,
conciliation or arbitration;
(c) issue warrants of arrest for failure to comply with
summons;
(d) order payment of costs in relation to any matter
referred to the Board or the Tribunal;
(e) dismiss any matter before it; and
(f) adjourn the hearing of any proceedings before it.

ation to any matter
referred to the Board or the Tribunal;
(e) dismiss any matter before it; and
(f) adjourn the hearing of any proceedings before it.

(2) Notwithstanding subsection (1), the Board or the
Tribunal shall have the power to summon and hear any witness
and receive evidence in the manner and to the same extent
as if it were a court exercising civil jurisdiction in a civil case
and the provisions of the Civil Procedure Code, relating to
summoning of witnesses, the taking of testimony on oath, and
noncompliance with a witness summons shall apply in relation
to an appeal before the Board but the Tribunal may not admit
any fresh evidence save in the circumstance in which the High
Court may admit fresh evidence on a first appeal in a civil case. [s. 17]
PART V
PROCEEDINGS OF THE BOARD AND TRIBUNAL
19.–(1) Proceedings of the Board and Tribunal shall be of
judicial nature and shall be conducted on such occasions and
at the places as the Chairman may direct. Cap. 438
Powers of Board
and Tribunal
Cap. 33
Procedure on
hearing

shall be conducted on such occasions and
at the places as the Chairman may direct. Cap. 438
Powers of Board
and Tribunal
Cap. 33
Procedure on
hearing

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THE TAX REVENUE APPEALS ACT [CAP. 408 R.E.

ia. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.41
THE TAX REVENUE APPEALS ACT [CAP. 408 R.E.

2023]
(2) In every proceedings before the Board and before the
Tribunal-
(a) the appellant shall appear either in person or by his duly
authorised agent on the day and at the time fixed for
hearing of the appeal but if it is proved to the satisfaction
of the Board or Tribunal, as the case may be, that owing
to absence of the appellant from the United Republic,
or due to sickness or any other reasonable cause, he is
prevented from attending or cause to be represented
at the hearing of the appeal on the date and the time
fixed for hearing, the Board or the Tribunal, as the case
may be, may adjourn the hearing of the appeal for such
reasonable time as it may think appropriate;
(b) the onus of proving that the assessment or decision in
respect of which an appeal is preferred is excessive or
erroneous shall be on the appellant;
(c) the appellate authority may confirm, reduce, increase
or annul the assessment concerned or make such other
order thereon as it may think fit;
(d) the costs of the appeal shall be in the discretion of the
appellate authority;
(e) the appellate authority shall, within fifteen days of its
decision, cause a notice of such decision and of the date
thereof to be issued and such notice shall be served on
the parties to the appeal; and
(f) where the decision of the appellate authority results in
any amendment to an assessment, the assessment shall
be amended accordingly and the Commissioner General
shall cause a notice setting out such amendment and
the amount of tax payable to be served on the person
assessed.

dingly and the Commissioner General
shall cause a notice setting out such amendment and
the amount of tax payable to be served on the person
assessed.

[s. 18]
20.Where any appeal is lodged under this Part against any
decision or act of the Commissioner General which affects, or
is likely to affect two or more persons, then-
Appeals affecting
two or more
persons
Act No. 10 of 2015 s. 111

Commissioner General which affects, or
is likely to affect two or more persons, then-
Appeals affecting
two or more
persons
Act No. 10 of 2015 s. 111

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(a) a person lodging an appeal shall serve a copy of all the
appeal documents on all other such persons who shall
be entitled to appear on the hearing of the appeal as if
they were parties thereto; and
(b) where the Board considers that any other person
be joined, it may order that a copy of all the appeal
documents shall be served on such other person who
shall be entitled to appear on the hearing of the appeal
as if he were a party thereto. [s. 19]
21. For the purposes of determining any matter, the Chairman
or the Vice Chairman shall not be bound by the opinion of any
member but, if he disagrees with the opinion of any member,
he shall record the opinion of such member or members
differing with him and reasons for his disagreement. [s.

sagrees with the opinion of any member,
he shall record the opinion of such member or members
differing with him and reasons for his disagreement. [s.

20]
22.–(1) Where a member present at a sitting of the Board or the
Tribunal at which any matter in which a member or immediate
family of a member is directly or indirectly interested in a private
capacity, is the subject of consideration, that member shall as
soon as is practicable after or before the commencement of the
proceedings of the Board or the Tribunal, disclose that interest
and shall not, unless the Board and the Tribunal otherwise
direct, take part in the determination of the appeal or give an
opinion on any question relating to that matter. (2) A disclosure of interest made by a member shall be
recorded as part of the proceedings in relation to the matter
under determination. (3) A member who sits and takes part in the proceedings of
the Board or the Tribunal in contravention of subsection (1)
commits an offence under this Act. [s. 21]
Opinion of
members
Disclosure of
interest

s of
the Board or the Tribunal in contravention of subsection (1)
commits an offence under this Act. [s. 21]
Opinion of
members
Disclosure of
interest

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THE TAX REVENUE APPEALS ACT [CAP. 408 R.E. 2023]
23.–(1) The Secretary or the Registrar, as the case may be, shall
advise all parties in writing of the time and place of the hearing,
and shall give the parties not less than fourteen days notice. (2) A hearing of appeal shall be in public unless a party to the
proceedings otherwise applies and the Board or the Tribunal
directs that the proceedings or part of it, be heard in camera. (3) Parties may appear in person at a hearing or be
represented by any other person being an advocate or any other
person registered as tax consultant, accountant or auditor and
the Commissioner General may be represented by any person
duly authorised on that behalf. (4) Where a party to the proceedings or a person duly
appointed by him fails to appear at the hearing, the Board or
the Tribunal shall consider the appeal in the manner it thinks
fit. (5) Evidence before the Board and the Tribunal may be
given orally or through affidavits or in such other manner as
the Board or the Tribunal may deem fit.

vidence before the Board and the Tribunal may be
given orally or through affidavits or in such other manner as
the Board or the Tribunal may deem fit.

(6) During the proceedings, the Board or the Tribunal shall
not be bound by the rules or practice as to evidence and may
seek to be informed in relation to any matter in such manner
as it thinks fit as may result in the expeditious determination
of an appeal. (7) A party to an appeal may, at any stage of the proceedings
before the judgement is delivered by the Board or Tribunal as
the case may be, apply for the appeal to be settled amicably. (8) For the purposes of subsection (7), the Board or Tribunal
shall-
(a) require the parties to report the outcome of the
amicable settlement within a specified time and the
Board or Tribunal shall issue a final order with respect
to such amicable settlement;
(b) issue the final order upon submission of a written
settlement agreement duly signed by both parties; and
Hearing
Acts Nos. 3 of 2021 s. 71
5 of 2022 s. 117

the final order upon submission of a written
settlement agreement duly signed by both parties; and
Hearing
Acts Nos. 3 of 2021 s. 71
5 of 2022 s. 117

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44
(c) not entertain an issue which has been settled amicably
by parties under this section. [s. 22]
24.–(1) The Board or the Tribunal may call any person to
attend at a hearing and give evidence including the production
of any document if the Board or the Tribunal believes such
evidence will assist in its deliberations. (2) A person summoned to attend and give evidence to the
Board or the Tribunal shall be paid allowances and expenses at
the rates specified by the Board or the Tribunal. [s. 23]
25.–(1) The Board or Tribunal, as the case may be, may deliver
its decisions at the end of a hearing, but in any case the decision
shall be in writing and sent to all parties to the proceedings
within fourteen days of the delivery of the decision. (2) The Secretary or the Registrar, as the case may be, shall
serve to all parties copies of all decisions duly endorsed and
the date of issue marked on.

The Secretary or the Registrar, as the case may be, shall
serve to all parties copies of all decisions duly endorsed and
the date of issue marked on.

(3) A decree or order of the Board or the Tribunal given
in the exercise of its jurisdiction under this Act shall be
enforceable and executed as if it were a decree or order issued
by a court of law. (4) An appeal shall not operate as a bar for execution of any
decree or order of the Board or Tribunal. [s. 24]
26.–(1) A person who is aggrieved by the decision and decree
of the Tribunal may prefer an appeal to the Court of Appeal. (2) Appeal to the Court of Appeal shall lie on matters
involving questions of law only and the provisions of the
Appellate Jurisdiction Act and the rules made thereunder shall
apply mutatis mutandis to appeals from the decision of the
Tribunal. [s. 25]
Witnesses
Enforcement
of decisions
of Board and
Tribunal
Appeal to Court
of Appeal
Act No. 3 of 2016 s. 28
Cap. 141

decision of the
Tribunal. [s. 25]
Witnesses
Enforcement
of decisions
of Board and
Tribunal
Appeal to Court
of Appeal
Act No. 3 of 2016 s. 28
Cap. 141

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THE TAX REVENUE APPEALS ACT [CAP. 408 R.E. 2023]
27.–(1) The Tribunal or the Board may issue an order to award
costs as it considers appropriate to any party to the proceedings
to be paid by the other party within such period as the Tribunal
or the Board may determine. (2) The Registrar or the Secretary shall, in addition to the
functions conferred upon him under the Act, assess bill of costs
in relation to any costs, which may be payable in respect of which
proceedings have been conducted by the Tribunal or the Board. (3) An appeal against the decision of the Registrar or the
Secretary regarding taxation of costs shall be heard by the
Chairman or Vice Chairman. [s.

(3) An appeal against the decision of the Registrar or the
Secretary regarding taxation of costs shall be heard by the
Chairman or Vice Chairman. [s.

26]
PART VI
OFFENCES AND PENALTIES
28.–(1) A person who-
(a) being required to attend the proceedings pursuant to the
provisions of this Act, fails without reasonable excuse
to attend or fails to take an oath or make affirmation as
required by the Board or the Tribunal;
(b) being summoned to produce any document, book or
paper which is in his possession or under his control,
without reasonable excuse, fails or refuses to produce it;
(c) makes any statement which he knows to be false or
which he has no reason to believe to be true;
(d) omits or suppresses any information required by the
Board or the Tribunal in the exercise of its jurisdiction
or relevant to the exercise of such jurisdiction;
(e) in any manner misleads, obstructs, insults or disturbs
the Board or the Tribunal; or
(f) sits and takes part in the proceedings of the Board or
Tribunal contrary to section 22,
commits an offence and on conviction shall be liable to a
fine not exceeding two hundred thousand shillings or to
imprisonment for a term not exceeding two years, or to both. Costs
Act No. 16 of 2007 s. 33
Offences and
penalties

wo hundred thousand shillings or to
imprisonment for a term not exceeding two years, or to both. Costs
Act No. 16 of 2007 s. 33
Offences and
penalties

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.THE TAX REVENUE APPEALS ACT [CAP. 408 R.E. 2023]
46
(2) A member of the Board or the Tribunal who is convicted
under subsection (1)(f) shall, in addition to the sentence which
may be imposed by the court, be disqualified from being a
member of the Board or the Tribunal as the case may be. [s. 27]
PART VII
FINANCIAL AND MISCELLANEOUS PROVISIONS
29.–(1) The funds of the Board and the Tribunal shall
consist of–
(a) the sums of money as may be appropriated by the
National Assembly;
(b) such donations, grants or bequeaths as the Board
and the Tribunal may receive from any person or
organisation; and
(c) any other income which may be paid to the Board or the
Tribunal in the cause of the discharge of its functions. (2) The funds of the Board and the Tribunal shall be
applied for the purposes for which the Board and the Tribunal
is established and in accordance with the directions of the
Minister. [s. 28]
30.

all be
applied for the purposes for which the Board and the Tribunal
is established and in accordance with the directions of the
Minister. [s. 28]
30.

The Secretary and the Registrar shall each respectively keep
proper books of accounts in accordance with Government
financial accounting system and shall be audited by the
Controller and Auditor-General. [s. 29]
31. The Chairman, Vice Chairmen and members of the Board
and the Tribunal shall be entitled to remuneration as the
Minister may determine or as may be stipulated in the letters
of appointment. [s. 30]
Sources of funds
of Board and
Tribunal
Accounts and
audit
Remuneration

er may determine or as may be stipulated in the letters
of appointment. [s. 30]
Sources of funds
of Board and
Tribunal
Accounts and
audit
Remuneration

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.47
THE TAX REVENUE APPEALS ACT [CAP. 408 R.E. 2023]
PART VIII
GENERAL PROVISIONS
32. An act done or omitted to be done by the Board or the
Tribunal, the Secretary, the Registrar or any other person
empowered to perform any function under this Act shall
not if done or omitted to be done in good faith during or
in the exercise or purported performance of any function
provided under this Act, render any member of the Board or
the Tribunal, the Secretary or the Registrar or such any other
person personally liable. [s. 31]
33.–(1) The Board and the Tribunal shall each have a seal to be
kept under the custody of the Secretary or Registrar
(2) The affixing of the seal of the Board or Tribunal on any
document shall be authenticated by the signature of either the
Chairman, the Vice Chairman, Secretary or Registrar, as the
case may be. (3) A document purporting to be an instrument issued by
the Board or the Tribunal and authenticated in the manner
prescribed under subsection (2) shall be deemed to be a valid
instrument and admissible in evidence. [s. 32]
34.

bunal and authenticated in the manner
prescribed under subsection (2) shall be deemed to be a valid
instrument and admissible in evidence. [s. 32]
34.

The Minister may, in consultation with the Chief Justice,
make rules generally laying down the procedure applicable
for the conduct of proceedings by the Board or the Tribunal
and the manner in which appeals from the Tribunal may be
lodged to the Court of Appeal. [s. 33]
35.–(1) Subject to subsection (2), the Tax Appeals Board and
Tax Appeals Tribunal established under the Income Tax Act
are hereby dissolved. Indemnity of
Chairman,
members of
Board and
Tribunal
Seal of Board or
Tribunal
Minister may
make rules
Transitional
provisions
Cap. 399

eby dissolved. Indemnity of
Chairman,
members of
Board and
Tribunal
Seal of Board or
Tribunal
Minister may
make rules
Transitional
provisions
Cap. 399

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.THE TAX REVENUE APPEALS ACT [CAP. 408 R.E. 2023]
48
(2) A decision or order of the National Tax Appeals Board or
Tax Appeals Tribunal which shall not have been fully executed
or enforced before the date on which the Board or the Tribunal
commences business, may be executed and enforced after that
day as if it were a decision or order of the Board or the Tribunal
established under this Act. (3) Proceedings of every appeal in the National Tax
Appeals Board or Tax Appeals Tribunal which shall not have
been fully heard before the date on which the Board or the
Tribunal commences business shall be continued with and
finally determined within six months from the date on which
the Board or the Tribunal commences business and any appeal
which shall not have been fully heard and finally determined
after expiration of six months shall, without any further
assurance be transferred and be heard by the Board or the
Tribunal, as the case may be. [s. 34]
36.

xpiration of six months shall, without any further
assurance be transferred and be heard by the Board or the
Tribunal, as the case may be. [s. 34]
36.

This Act shall not be construed as derogating the powers
of any court in which any matter which was filed in before the
commencement of business by the Board or the Tribunal and
which remain pending before such court but which the Board
or the Tribunal has jurisdiction to entertain from continuing,
concluding and finally making decision and necessary order
on it. [s. 35]
Savings