Tax Administration (Tax Ombudsman Service Complaint Procedure) Regulations, 2022

Government Notice 106 of 2022

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Government Notice 106 of 2022
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Tax Administration Act
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Government Notice
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Tanzania
Tax Administration Act

Tax Administration (Tax Ombudsman Service Complaint Procedure) Regulations, 2022

Government Notice 106 of 2022

  1. [Amended by Tax Administration (Tax Ombudsman Service Complaint Procedure) (Amendment) Regulations, 2024 (Government Notice 473 of 2024) on 14 June 2024]
[Made under section 28G]

Part I – Preliminary provisions

1. Citation

These Regulations may be cited as the Tax Administration (Tax Ombudsman Service Complaint Procedure) Regulations, 2022.

2. Application

These Regulations shall apply to all tax complaints by a taxpayer regarding the service, procedural or administrative matters arising in the course of administering tax laws by the Authority, the Commissioner General or staff of the Authority.

3. Interpretation

In these Regulations, unless the context otherwise requires—“Act” means the Tax Administration Act;“Authorized representative” means any person, other than a legal practitioner, duly authorized by a complainant to act on his behalf and represent him before the Ombudsman;“Authority” means the Tanzania Revenue Authority established under the Tanzania Revenue Authority Act;[Cap. 399]“complaint” means a representation in the manner set out under these Regulations of a procedural or administrative grievance alleging deficiency in the course of administering tax laws by Commissioner General or a staff of the Authority made orally, in writing or through electronic;“Commissioner General” has the meaning ascribed to it under the Act;“Minister” means the Minister responsible for finance; and“Ombudsman” means the Tax Ombudsman and any person acting on his behalf.“Tax Ombudsman” means the Tax Ombudsman appointed under section 28B of the Act.[Cap. 438]

Part II – Complaints

4. Who may lodge complain

(1)Any person who is not satisfied by the services rendered, procedural or administrative matter undertaken by the Commissioner General or staff of the Authority in the course of administering a tax law may lodge a complaint to the Tax Ombudsman Service.
(2)For the purpose of sub regulation (1), a person may lodge a complaint to the Ombudsman—
(a)orally or in writing; and
(b)in person or through his authorized representative.
(3)Where the complaint has been lodged orally, the Ombudsman shall reduce such complaint into writing and cause the complainant to sign it.

5. Matters from which complaints may lie

A person may subject to the fulfillment of the requirements in regulation 7(3) lodge a complaint to the Ombudsman on any of the following matter:
(a)non-compliance of procedures or mal-administration by the Authority in administering tax laws;
(b)delay in release of documents or assets seized during the investigations of tax affairs;
(c)delay in responding to a complaint submitted by a tax payer; or
(d)non response of letters or documents sent to the Authority.

Part III – Procedure for lodging a complaint

6. Contents of complaint

(1)Any person who intends to lodge a complaint shall lodge the complaint to the Tax Ombudsman by filling Form as set out in the Schedule to these Regulations.
(2)The complaint shall contain the following information:
(a)name and address of complainant;
(b)statement of facts giving rise to the complaint;
(c)statement that the Complainant has exhausted the available Authority internal complaints procedure; and
(3)In addition to particulars referred to in sub regulation (2), a complaint lodged to the Ombudsman shall be accompanied by—
(a)evidence of correspondence with the Authority; and
(b)any other documents or information which the complainant deems it relevant to the complaint.

7. Lodging of complaint

(1)A person shall lodge a complaint to the Tax Ombudsman Service within ninety days after the occurrence of the event giving rise to the complaint.
(2)Notwithstanding the time prescribed in sub regulation (1), a person may lodge a complaint after the expiry of the prescribed period by giving reasonable grounds of the delay to the satisfaction of the Tax Ombudsman.
(3)A complaint shall not be lodged to the Ombudsman—
(a)unless the complainant had, before lodging the complaint to the Tax Ombudsman, made a written representation to the Authority and—
(i)the Authority rejected the complaint;
(ii)the complainant did not receive any reply within a period of thirty days after the Authority received his representation; or
(iii)the complainant is not satisfied with the reply of the Authority:
Provided that, the Tax Ombudsman may, notwithstanding the provisions of paragraph (a), receive a complaint where exceptional circumstances exist;[paragraph (a) amended by section 2(a) and 2(b) of Government Notice 473 of 2024]
(b)where the complaint is in respect of the same subject matter which was settled through the Tax Ombudsman Service in any previous complaint unless new evidence or information likely to affect the outcome of the previous findings has thereafter become available.
(4)The Ombudsman may dismiss a complaint on any of the grounds specified under subregulation (3) or where he is of the opinion that the complaint is frivolous.

Part IV – Procedure of handling and determining complaints

8. Handling of complaints

(1)Upon receipt of a complaint, the Ombudsman—
(a)shall register the complaint and assess its correctness for handling in accordance with these Regulations;[paragraph (a) amended by section 3(a)(i) of Government Notice 473 of 2024]
(b)may require the Authority or any other person to provide information or document relating to the subject matter of the complaint which is or is alleged to be in Authority’s possession or in possession of the other person; and[paragraph (b) amended by section 3(a)(ii) of Government Notice 473 of 2024]
(c)may require any person to appear before the Ombudsman.
(2)Where the Authority or any other person fails to furnish the required information or document within the time prescribed in the notice, the Tax Ombudsman may, if he considers fit, proceed to handle the complaint on the basis of the available information or document.[subsection (2) substituted by section 3(b) of Government Notice 473 of 2024]
(3)The Ombudsman shall maintain confidentiality of any information or document which comes into his knowledge or possession in the course of discharging his duties and shall not disclose such information or document to any person except as otherwise required by law or with the consent of the Authority or a person furnishing such information or document.[subsection (3) amended by section 3(c)(i) and (ii) of Government Notice 473 of 2024]

9. Handling of complaints

[heading amended by section 4(a) of Government Notice 473 of 2024]
(1)In handling the complaint, the Ombudsman may resolve the matter amicably through mediation, conciliation or any other method which the Ombudsman may consider appropriate.[subsection (1) amended by section 4(b) of Government Notice 473 of 2024]
(2)Subject to subregulation (1), the Ombudsman may—
(a)uphold the complaint, either wholly or in part;
(b)decline to consider the complaint; or
(c)dismiss the complaint.
(3)In the course of handling of the complaint, the Ombudsman shall act judiciously.[subsection (3) amended by section 4(c) of Government Notice 473 of 2024]

10. Ombudsman findings and recommendations

(1)The Ombudsman shall, within thirty days from the date of receiving the complaint, handle the complaint and record his findings and recommendations.[subsection (1) amended by section 5(a) of Government Notice 473 of 2024]
(2)The Ombudsman shall submit his findings and recommendations to the Minister within fourteen days after handling the complaint.[subsection (2) amended by section 5(b) of Government Notice 473 of 2024]

11. Decision of Minister

(1)The Minister may, upon receipt of the findings and recommendations of the Ombudsman, issue directives to the Authority.
(2)The decision of the Minister may be communicated to the complainant through the Ombudsman.

12. Keeping of records

The Ombudsman shall keep and maintain the records of all complaints lodged and handled by his Office.

Form

[Editorial note: The form has not been reproduced.]
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History of this document

14 June 2024 this version
04 March 2022
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31 January 2022
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1. Tanzania Government Gazette dated 2022-02-25 number 8

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