The Tax Administration (Administration of Tax Ombudsman Service) Regulations, 2022

The Ombudsman and staff of the Tax Ombudsman Service must take an oath of allegiance to the Code.

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Jurisdiction: Tanzania
Instrument: Regulation
Citation: The Tax Administration (Administration of Tax Ombudsman Service) Regulations, 2022
Version: Undated source snapshot
Language: en
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client communications complaint handling complaint resolution complaints handling compliance disclosure of conflicts employee conduct enforcement ethics independence and impartiality information handling internal governance mediation agreement misconduct ombudsman ombudsman conduct ombudsman process professional ethics public service reporting service promotion tax administration tax complaints

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The Ombudsman and staff of the Tax Ombudsman Service must take an oath of allegiance to the Code. This section states the Code’s main objectives: to guide ombudsman conduct, support efficient and professional service, promote public confidence in complaint handling, and protect members of the public who use the Tax Ombudsman Service. When handling a complaint, the Tax Ombudsman or acting Ombudsman must follow specified principles, give parties information about the Ombudsman’s role by the first hearing, and uphold integrity and moral standing. A Tax Ombudsman must disclose in writing any circumstance that could create a reasonable concern about independence or impartiality, before appointment and throughout the appointment. The Tax Ombudsman, the parties, and others involved in a complaint resolution session must keep session information confidential, with listed exceptions.

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Provisions of The Tax Administration (Administration of Tax Ombudsman Service) Regulations, 2022

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AI-assisted research summary: The Ombudsman and staff of the Tax Ombudsman Service must take an oath of allegiance to the Code.

1.-(1) An Oath of allegiance to the Code constitute the formal declarations of ethics of the Ombudsman and Staff of the Tax Ombudsman Service. Swearing or affirming to an oath is symbolically a formal step to the compliance in the professional socialization process. (2) Oath of allegiance to which the Ombudsman and Staff of the Tax Ombudsman Service shall ascribe to, shall be descriptive as follows: ''At this time, I vow to devote my professional life to the service of mankind through the profession of ombudsman service. I will consider the welfare of humanity and relief of human suffering my primary concerns. I will use my knowledge and skills to the best of my ability in serving the public and other related professionals. I will do my best to keep abreast of developments and maintain professional competence in my profession of ombudsman service. I will obey laws governing the practice of ombudsman and will support enforcement of such laws. I will maintain the highest standards of moral and ethical conduct. I take these vows voluntarily with the full realization of the trust and responsibility with which I am empower-end by the public". 7 Tax Administration (Administration of Tax Ombudsman Service) GN. NO.105 (Contd.) (b) Objectives and Guiding Principles Objectives
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AI-assisted research summary: This section states the Code’s main objectives: to guide ombudsman conduct, support efficient and professional service, promote public confidence in complaint handling, and protect members of the public who use the Tax Ombudsman Service.

2. The main objectives of this Code are to- (a) provide guiding principles for the conduct of an ombudsman; (b) ensure efficient and quality delivery of service by Tax Ombudsman and persons serving in his behalf to the public and the adherence to professionalism in the course of provision of service; (c) promote public confidence in determination of. complaints as a means of resolving complaints; and (d) provide protection for members of the public who use the services of the Tax Ombudsman Service. Principles guiding handling of complaints
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AI-assisted research summary: When handling a complaint, the Tax Ombudsman or acting Ombudsman must follow specified principles, give parties information about the Ombudsman’s role by the first hearing, and uphold integrity and moral standing.

3.-(1) Tax Ombudsman or person acting as such shall, in handling complaint, be guided by the following principles: (a) parties to a complaint are free to make their own voluntary the possible and non- coerced decisions regarding resolution of any issue in dispute; (b) decision made by the parties is respected and encouraged by a Tax Ombudsman or person acting as such; (c) Tax Ombudsman or person acting as such provide the parties at or before the first hearing of complaint with information about their role in resolution of complaint; (d) Tax Ombudsman or person acting as may express views or identify to reach an amicable opinions on the matters at evaluative approaches settlement; issue, and may so as Disclosure (e) where appropriate, Tax Ombudsman or person acting as such may advise unrepresented parties to obtain independent legal advice or consult with other professionals to assist the parties to make informed decisions; and (f) upholding high integrity and moral standing in the conduct of service. (c) Conduct and Practice of Tax Ombudsman or person acting as such
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AI-assisted research summary: A Tax Ombudsman must disclose in writing any circumstance that could create a reasonable concern about independence or impartiality, before appointment and throughout the appointment.

4.-(1) Before accepting an appointment as Tax Ombudsman or person acting as such and at all times after accepting such an appointment, a Tax Ombudsman or person acting as such shall disclose in writing any circumstance that could potentially give rise to a reasonable apprehension of a lack of independence or impartiality in the resolution of a complaint. (2) A Tax Ombudsman or person acting as such who makes a disclosure of any circumstance under sub regulation (I) shall 8 Tax Administration (Administration of Tax Ombudsman Service) GN. NO.105 (Contd.) Confidentiality Quality of process continue to serve as a Tax Ombudsman or person acting as such if all parties to the complaint waive, in writing, the right to object to any reasonable apprehension of a lack of independence or impartiality or conflict of interest that arises as a consequence of that disclosure.
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AI-assisted research summary: The Tax Ombudsman, the parties, and others involved in a complaint resolution session must keep session information confidential, with listed exceptions.

5.-(1) The Tax Ombudsman or person acting as such shall inform the parties and any experts, advisors, and any other persons who accompany a party to a complaint resolution session of the confidential nature of proceedings. (2) The Tax Ombudsman or person acting as such, the parties, the experts and advisors, and any other persons who accompanies a party to a session shall maintain confidentiality of any of his undertakings and shall not disclose to any non-party any information, documents or communications that are created, disclosed, received, or made available in connection with the session except- (a) with the written consent of the parties; (b) when ordered to do so by a court or otherwise required to do so by law; (c) when the information or document discloses an actual or potential threat to life; (d) in respect of any report that is required to be prepared by the Tax Ombudsman or person acting as such; (e) where data about Tax Ombudsman or person acting as such is for research and education purposes, and where the parties in complaint are not, nor may reasonably be anticipated to be, identified by such disclosure; or (f) where the information is otherwise available to the public. (3) Where the Tax Ombudsman or person acting as such holds private sessions with one or more parties, he shall discuss the nature of such sessions with all parties before commencing such sessions and shall inform the parties of any limits to confidentiality that may apply to information disclosed during private sessions. (4) The Tax Ombudsman or person acting as such shall maintain confidentiality in the storage and disposal of such notes, records, files, information, documents and communications.
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AI-assisted research summary: The Tax Ombudsman or a person acting as such must handle complaints professionally, help the parties understand the process, encourage effective participation and respect, maintain the needed skills, and avoid conduct that brings the office into disrepute.

6.-(1) make reasonable efforts before a complaint is initiated or at the start of the process to ensure that the parties understand the process. conduct complaint handling session in a manner that permits the parties to participate effectively in the process and that encourages respect among the parties. acquire and maintain professional skills and abilities required to uphold the quality of the process. act professionally at all times, and he shall not engage in behavior that will bring the Tax Ombudsman or person acting as such into disrepute. (2) A Tax Ombudsman or person acting as such who considers that a complaint matter which he is involved may raise ethical may 9 Tax Administration (Administration of Tax Ombudsman Service) GN. NO.105 (Contd.) take appropriate action, which may include adjourning or terminating the process. Advertising
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AI-assisted research summary: A Tax Ombudsman, or someone acting as one, must not promise settlement or specific results when advertising or offering services, and must give accurate information about qualifications and experience.

7. In advertising or offering services to clients or potential clients, a Tax Ombudsman or person acting as such shall- (a) refrain from guaranteeing settlement or promising specific results; and (b) provide accurate information about his education, background, tax ombudsman training and experience. Agreement to mediate
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AI-assisted research summary: The Tax Ombudsman (or someone acting in that role) and the parties must prepare and sign an agreement for the mediation.

8. A Tax Ombudsman or person acting as such and the parties shall prepare and execute an agreement setting out- (a) terms and conditions under which the parties are engaging the mediation; (b) any additional rules that the parties agree shall apply to the mediation. Termination or suspension of proceedings
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AI-assisted research summary: A Tax Ombudsman, or someone acting in that role, may suspend or end complaint proceedings if a party asks in writing or if the Ombudsman says in writing that further resolution efforts would not help now.

9.-(1) A Tax Ombudsman or person acting as such may suspend or terminate the complaint proceedings- (a) if requested, in writing, by one or more of the parties; or (b) with a written declaration by him that further efforts at resolving the complaint would not be useful at this time. Other conduct obligations Avoidance of breach of Code Breach of Code (d) Miscellaneous Provisions
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AI-assisted research summary: If more than one ethical standard or code applies to the Tax Ombudsman or acting Tax Ombudsman, the stricter one controls.

10.-(1) Nothing in the Code replaces or supersedes any other ethical standard or code that may govern the Tax Ombudsman or person acting as such. (2) Where there are multiple such standards or codes, the Tax Ombudsman or person acting as such shall be bound by the stricter of them.
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AI-assisted research summary: A Tax Ombudsman, or someone acting in that role, must take steps to avoid breaching the Code, support people seeking to uphold it, and report unethical decisions or practices immediately.

11. A Tax Ombudsman or person acting as such shall take all necessary measures for avoidance of the breach of the Code and shall do all necessary endeavors to support those who seek to uphold it and report immediately any unethical decisions or practices by Tax Ombudsman or person acting as such.
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AI-assisted research summary: A person who contravenes this Code is treated as having committed misconduct and may be dealt with under the regulations made for the Code.

12. A person who contravenes any provision to this Code shall be deemed to have committed a misconduct and shall be pursued in the manner provided under the regulations to which this Code is promulgated. Dodoma, MWIGULU LAMECK NCHEMBA MADELU, 3rd January, 2022 Minister for Finance and Planning 10

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The Tax Administration (Administration of Tax Ombudsman Service) Regulations, 2022

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Provisions of The Tax Administration (Administration of Tax Ombudsman Service) Regulations, 2022

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