Tax Revenue Appeal Board Rules, 2001

Government Notice 57 of 2001

Citation
Government Notice 57 of 2001
Primary work
Tax Revenue Appeals Act
Date
31 July 2002
Language
English
Type
Government Notice
Collections
Tanzania
Tax Revenue Appeals Act

Tax Revenue Appeal Board Rules, 2001

Government Notice 57 of 2001

  • Published in Tanzania Government Gazette
  • Commenced on 1 May 2001
  • [This is the version of this document at 31 July 2002.]
  • [Note: This legislation has been thoroughly revised and consolidated under the supervision of the Attorney General's Office, in compliance with the Laws Revision Act No. 7 of 1994, the Revised Laws and Annual Revision Act (Chapter 356 (R.L.)), and the Interpretation of Laws and General Clauses Act No. 30 of 1972. This version is up-to-date as at 31st July 2002.]
[G.N. No. 57 of 2001]

Part I – Preliminary provisions (rules 1-3)

1. Citation

These Rules may be cited as the Tax Revenue Appeal Board Rules.

2. Omitted

[Omitted.]

3. Interpretation

In these Rules unless the context requires otherwise—"Act" means the Tax Revenue Appeals Act1;1Cap. 408"appellant" means a person who institutes an appeal before the Board;"Board" means the Tax Revenue Appeals Board established by section 4(1) of the Act;"Commissioner-General" means the Commissioner-General appointed under section 15 of the Tanzania Revenue Authority Act2, and includes any person appointed as Commissioner in respect of any tax;2Cap. 399"Minister" means the Minister responsible for finance;"member" means the Chairman, Vice-Chairman and other members appointed in accordance with section 4(2)(c) of the Act;"parties" means the appellant, the respondent and includes every person who is interested in the subject matter of the proceedings before the Board or Tribunal;"Secretary" means the Secretary of the Tax Revenue Appeals Board appointed under section 6(1) of the Act;"Tribunal" means the Tax Revenue Appeals Tribunal established by section 8(1) of the Act.

Part II – Institution of appeal (rules 4-9)

4. Filing of notice of appeal to the board

(1)A person who wishes to appeal to the Board shall issue to the Board a written notice of intention to appeal.
(2)A notice of intention to appeal shall be issued within thirty days from the date of service of the notice of assessment of tax or notice as to the existence of liability to pay any tax, duty, fee, levy or charge.
(3)A notice of intention to appeal shall state whether it is intended to appeal against the whole or part of the tax assessed or the existence of liability to pay any tax, duty, fee, levy or charge.
(4)A notice of intention to appeal shall be made in the Form TRB. 1 prescribed in the First Schedule to these Rules and shall be signed by or on behalf of the appellant.
(5)The appellant shall serve copies of the notice of intention to appeal to parties to an appeal.

5. Transmission of notice of intention to appeal

Where the Secretary has received a notice of intention to appeal, he shall endorse on it the date on which it was received and thereafter enter or cause to be entered into the register all relevant particulars as may be necessary to identify each such appeal.

6. Institution of appeal

(1)An appeal to the Board shall be instituted by lodging a statement of appeal at the registry of the Board within forty five days from the date of service of the notice of assessment of tax or notice as to the existence of liability to pay any tax, duty, fee, levy or charge.
(2)Every appeal shall be made in the Form TRB. 2 prescribed in the First Schedule to these Rules.
(3)Upon receipt of appeal, the Secretary shall endorse on it the date on which he received it, and where it is appropriate he shall transmit to each member appointed pursuant to section 4(2)(c) of the Act, all documents constituting the appeal.

7. Attachment of material documents with appeal

(1)A person who institutes an appeal to the Board shall attach all material documents which are necessary for the proper determination of the appeal.
(2)Without prejudice to subrule (1) and regard being had to the nature of the act or omission, or of like matter giving rise to appeal, the appeal shall contain the following documents:
(a)The statement constituting the appeal;
(b)a copy of a notice of objection to an assessment submitted to the Commissioner-General by the appellant;
(c)a copy of a notice issued by the Commissioner-General regarding the existence of liability to pay tax, duty, fees, levy or charge;
(d)where the appeal relates to refusal by the Commissioner-General to admit a notice of objection or statement containing the refusal to admit such objection;
(e)where the appeal relates to—
(i)calculation by the Commissioner-General of the amount due for refund, drawback or repayment of any tax, fee, duty, levy or charge;
(ii)refusal by the Commissioner-General to make any refund or repayment;
(iii)an apportionment of any amount or sum by the Commissioner-General under the Second Schedule to the Income Tax Act3 which affects, or may affect, the liability to tax of two or more persons;3Cap. 332
(iv)a determination by the Commissioner-General under paragraph 32(4) of the Second Schedule to the Income Tax Act4;4Cap. 332
(v)the decision by the Commissioner-General to register, or refusal to register, any trader for the purpose of the Value Added Tax Act, a statement containing the decision of the Commissioner-General5;5Cap. 148
(f)evidence of payment of appropriate fees.
(3)Notwithstanding subrules (1) and (2) the Board may order any party to the proceedings to supply any additional documents which may be necessary for proper determination of the matter before it.

8. Payment of fees, etc. minister to amend fees

(1)The appellant shall, when instituting an appeal to the Board, pay the appropriate amount of fees set out in the Second Schedule to these Rules.
(2)The Minister may, by notice published in the Gazette, amend, add to, vary or otherwise after the Second Schedule.
(3)No appeal shall be entertained by the Board if it appears to it that the appropriate fees has not been paid by the appellant.

9. Extension of time to institute appeal

The Board may, upon the application in writing by a party and depending on the circumstances of each case and after the opposite party has been given opportunity to be heard, extend the time for instituting an appeal within a specified time limit.

Part III – Attendance of parties (rules 10-13)

10. Notice for appearance of parties

(1)The Secretary shall within a period of not less than fourteen days before the date fixed for hearing of an appeal serve to all parties and their witnesses, a notice of hearing.
(2)A notice of hearing signed by the Secretary shall be served by way of summons prescribed in Forms TRB. 3 prescribed in the First Schedule to these Rules and shall specify the time, date and place where it is intended that hearing be conducted.

11. Proof of service of summons

A party who has been served with summons to appear before the Board shall acknowledge the service of such summons by endorsing such summons.

12. Attendance by parties

In every proceedings before the Board, the appellant may appear in person or be represented by a person registered as tax consultant, accountant, auditor or advocate; and the Commissioner-General may be represented by a person duly authorized in that behalf.

13. Failure to appear

(1)A person who has been served with a summons to appear before the Board and fails to comply with such summons without reasonable excuse commits an offence under the Act.
(2)Where a person who has been served with summons to appear before the Board and fails to comply with such summons, the Board may issue a warrant of arrest in Form TRB. 4 prescribed in the First Schedule to these Rules for procuring the attendance of that person before the Board at a date, time and place specified in the warrant.

Part IV – Proceedings of the board on appeal (rules 14-23)

14. Quorum

(1)The quorum of the Board shall be three members of whom one shall be the Chairman or the Vice-Chairman.
(2)There shall preside at any meeting of the Board:
(a)The Chairman; or
(b)in the absence of the Chairman, the Vice-Chairman.
(3)The determination of any matter before the Board shall be by a majority of the votes of the members present.
(4)Without prejudice to the subrule (3), where there is a dissenting opinion of a member or members, the decision of the Chairman or other person presiding at the proceedings, shall be final and conclusive.
(5)Notwithstanding that the Chairman or the Vice-Chairman is not bound by the dissenting opinion of any member or members, he shall record the differing opinion and reason for his disagreement with the opinion of such other members.
(6)The records and decision of the Board shall be signed by the Chairman or Vice-Chairman and the members present.

15. Hearing of appeal

(1)Unless otherwise directed by the Chairman, proceedings before the Board, shall be open to the public.
(2)For the purpose of proceedings before it, the Board may:
(a)Take evidence on oath;
(b)proceed in absence of a party who has had reasonable notice of the hearing; and
(c)adjourn the hearing of the proceedings.
(3)At the hearing of an appeal the appellant shall state the grounds of his appeal and may support them by any relevant evidence.
(4)Except with the consent of the Board and upon such terms and conditions as the Board may determine, the appellant may not at the hearing rely on any ground other than the grounds stated in the appeal and may not adduce any evidence other than the evidence which was previously made available to the Commissioner-General in the notice of objection.
(5)At the conclusion of the statement and evidence on behalf of the appellant, the respondent shall be entitled to make such submissions, supported by such relevant evidence, as may be necessary.
(6)The appellant shall be entitled to reply but may not rely on any ground or evidence other than grounds or evidence enunciated or adduced at the earlier stages of the proceedings.
(7)The Chairman and members of the Board shall be entitled at any stage of hearing to ask such questions as they consider relevant to the matter involved.
(8)A witness called and examined by one party may be cross-examined by the opposite party.
(9)The Board may adjourn the hearing of the appeal for the purpose of enabling the production of further evidence by any party or for other good cause as it considers necessary, on such terms as it may determine.
(10)In hearing the appeal, the Board may determine the matter through mediation, conciliation or arbitration, but the rules of procedure under the Civil Procedure Code6 and the Arbitration Act7 with regard to the conduct of mediation and arbitration shall not apply in relation to the proceedings under these Rules.6Cap. 337Cap. 15

16. Amendment of statement of appeal

The Board may, at any stage and time on its discretion or on application by the party to the proceedings, direct that the statement of appeal be amended in such terms as it deems fit.

17. Witnesses and production of evidence

(1)The Board may call any person to attend at the hearing and give evidence and may order any person to produce any document if it believes that such evidence or document will assist in its deliberations.
(2)The summons for attendance of witnesses shall be issued by the Board in Form TRB. 5 prescribed in the First Schedule to these Rules.
(3)A witness attending the hearing in compliance with the summons issued by the Board shall be paid allowances and expenses at the rates which are applicable in relation to payment of witnesses who are called by the High Court.

18. Proof of evidence

(1)The evidence before the Board may be given orally or by affidavits or in such other means and form as the Chairman may direct.
(2)Where the evidence is given by affidavit, the Board may at the instance of either party or itself, order the attendance of the deponent for cross-examination.
(3)The rules of civil procedure as regards affidavit shall apply mutatis mutandis in relation to affidavit made for the purposes of these Rules.
(4)In any proceedings, where the evidence of a witness who resides outside Tanzania is necessary, the Board shall have power to issue a commission or letter of request to examine that witness abroad.

19. Withdrawal of appeal

(1)Any party to the proceedings before the Board may withdraw an appeal from the Board at any time before the Board makes a decision on that appeal.
(2)Withdrawal of an appeal before the Board shall be made in writing and addressed to the Board.
(3)Notwithstanding subrule (1) the Commissioner-General may withdraw the decision which gave rise to or against which the appeal has been made.
(4)Where the appeal has been withdrawn or where the Commissioner-General has withdrawn the decision giving rise to appeal the Secretary shall, within fourteen days of receipt of the withdrawal, send to the opposite party and to each other interested party a copy of the withdrawal and may attach any other documents relating to the matter in question.
(5)Withdrawal of an appeal or decision shall not prevent a party from applying for costs.

20. Contents of the decision

(1)The decision of the Board shall be in writing and shall contain:
(a)A brief description of the nature of the appeal;
(b)a summary of all relevant evidence produced before the Board and the reasons for accepting or rejecting the evidence;
(c)the reasons for the decision;
(d)the relief or remedy, if any, to which the parties are entitled; and
(e)an order as to costs.
(2)Upon conclusion of the hearing of evidence and submissions of the parties, the Board shall, as soon as is practicable, make a decision in the presence of the parties or their advocates or representatives and shall cause a copy, duly signed and certified by the members of the Board who heard the appeal, to be served on each party to the proceedings.

21. Execution of decision of the board

(1)The decision of the Board shall be enforced by making application to the Board and the Board shall issue a decree or order authorizing execution.
(2)Execution of the decree or an order issued by the Board shall be carried out in accordance with the provisions of the Civil Procedure Code8.8Cap. 33
(3)Notwithstanding subrule (1), the application for execution shall be made upon expiry of thirty days from the date on which the decision or order of the Board was made.

22. Notice of appeal to the tribunal

(1)Any party to the proceedings before the Board who is dissatisfied with the decision of the Board shall issue a notice of intention to appeal.
(2)The notice of intention to appeal to the Tribunal shall be issued within fourteen days from the date on which the decision in respect of which it is intended to appeal was delivered and shall contain statement as to whether the appeal is on the whole decision or order or is on a specified matter only.
(3)The notice of intention to appeal shall be of such number of copies which may be necessary to be communicated to all parties and one copy shall be filed with the Tribunal.
(4)The notice of intention to appeal to the Tribunal shall not be a bar for the application for a decree or order for execution of the decision or order issued by the Board.

23. Revocation

[Revokes the following Rules:
(a)The Income Tax (Appeals Tribunal) Rules;
(b)the Income Tax (Appeals Board) Rules;
(c)the Value Added Tax (Appeals Tribunal) Rules.]

First Schedule

Forms

[Editorial note: The forms have not been reproduced]

Second Schedule

Fees for lodging appeals

1. Upon lodging notice of appealShs.5,000.00
2. Upon lodging statement of appealShs.50,000.00
3. For preparation of records of appealShs.10,000.00
4. Application for issue of witness summonsShs.5,000.00
4. Application for extension of time to appealShs.20,000.00
5. Application for execution of a decree or orderShs.10,000.00
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History of this document

31 July 2002 this version
Consolidation
01 May 2001
Commenced