When does the time start to run against taxpayers to file a Notice of Intention to Appeal to the Tax Revenue Appeals Board?
Benjamin Franklin once asserted “nothing in life is more certain than death and taxes”. As no one escapes death, so is the obligation to pay taxes. While the specific tax rates may vary, obligation to pay taxes remains constant. It is a generally accepted that, tax certainty is one of the cornerstones of a good tax system. It ensures stability and predictability in the tax landscape. Certainty is achieved through, among others, effective dispute resolution processes.
For some time now, taxpayers in Tanzania have been grappling with the issue of reckoning time for filing Notice of Intention to Appeal to the Tax Revenue Appeals Board (“TRAB”) especially when a Notice of Final Determination of Objection is issued with a promise to issue Notices of Amended Assessments under a separate cover. There are instances where the Notice of Amended Assessment comes at a future date. This confuses taxpayers as to when time start running between the date of service of the “Notice of Determination of Objection” and “Notice of Amended Assessment”.
On 5th June, 2024, the TRAB made an important Ruling in Geita Gold Mining Limited v. The Commissioner General (TRA), VAT Appeal No. 189 of 2020, on when does time start to run against a taxpayer to file a Notice of Intention to Appeal to the TRAB?
