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

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Jurisdiction: Tanzania
Instrument: Regulation
Citation: The Tax Administration (Tax Ombudsman Service Complaint Procedure) Regulations, 2022
Version: Undated source snapshot
Language: en
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administrative complaints administrative procedure appeals complaint determination complaint handling complaints complaints handling complaints procedure complaints process conciliation confidentiality deadlines information requests mediation ombudsman record keeping regulatory filings tax tax complaints tax dispute handling tax disputes

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About this statute

This section says the Regulations may be cited by the stated title. These Regulations apply to tax complaints by a taxpayer about service, procedural, or administrative matters in administering tax laws. This section defines key terms used in the Regulations, including Act, Authority, complaint, Minister, Ombudsman, and Tax Ombudsman. People unhappy with certain tax-administration services or actions may lodge a complaint with the Tax Ombudsman Service, orally or in writing, in person or through an authorized representative. A person may lodge a complaint to the Ombudsman, subject to regulation 7(3).

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

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1
Citation
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AI-assisted research summary: This section says the Regulations may be cited by the stated title.

1. These Regulations may be cited as the Tax Administration (Tax Ombudsman Service Complaint Procedure) Regulations, 2022. Application Interpretation Cap. 438
2
Application
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AI-assisted research summary: These Regulations apply to tax complaints by a taxpayer about service, procedural, or administrative matters in administering tax laws.

2. 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
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AI-assisted research summary: This section defines key terms used in the Regulations, including Act, Authority, complaint, Minister, Ombudsman, and Tax Ombudsman.

3. In these Regulations, unless the context otherwise requires- “Act” means the Tax Administration Act; “Authorized representative” means any person, other legal practitioner, duly authorized by a complainant to act on his behalf and represent him before the Ombudsman; than a Cap. 399 Tanzania Revenue Authority Act; “Authority” means the Tanzania Revenue Authority established under the “complaint” means a representation in the manner set out under these Regulations of a procedural or administrative grievance alleging deficiency laws by the course of administering Commissioner General or a staff of the Authority made orally, in writing or through electronic; tax in “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. 3 Tax Administration (Tax Ombudsman Service Complaint Procedure) GN. NO. 106 (Contd.) PART II COMPLAINTS

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PART II

4
Who may lodge complain
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AI-assisted research summary: People unhappy with certain tax-administration services or actions may lodge a complaint with the Tax Ombudsman Service, orally or in writing, in person or through an authorized representative.

4.-(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
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AI-assisted research summary: A person may lodge a complaint to the Ombudsman, subject to regulation 7(3).

5. A person may subject the requirements in regulation 7(3) lodge a complaint to the Ombudsman on any of the following matter: the fulfillment of to Who may lodge complain Matters from which complaints may lie (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 Contents of complaint

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PART III

6
Contents of complaint
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AI-assisted research summary: A person who wants to complain must file the complaint with the Tax Ombudsman using the prescribed form.

6.-(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
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AI-assisted research summary: A person must lodge a complaint with the Tax Ombudsman Service within 90 days after the event that gave rise to it, unless late filing is accepted for reasonable delay.

7.-(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- 4 Lodging of complaint Tax Administration (Tax Ombudsman Service Complaint Procedure) GN. NO. 106 (Contd.) (a) unless the complainant had, before the complaint to the Tax Ombudsman, made a written representation to the Authority and- lodging (i) (ii) (iii) the Authority rejected the complaint; the complainant did not receive any reply within a period of thirty days after the Authority received his representation; or the complainant is not satisfied with the reply of the Authority; (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 Handling of complaints Determination of complaints

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PART IV

8
Handling of complaints
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AI-assisted research summary: The Ombudsman must register each complaint and determine it, may seek certified information or documents and require persons to appear, and must keep complaint-related information confidential except where law or consent allows disclosure.

8.-(1) Upon receipt of a complaint, the Ombudsman- (a) shall register the complaint and proceed to determine it; (b) may require the Authority or any other person to provide certified 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 (c) may require any person to appear before the Ombudsman. (2) Provided that, in the event the Authority or any other person fails to furnish the required information or document, the Ombudsman may, if he deems fit, proceed to determine the complaint on the basis of the available information or document. (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: Provided that, nothing shall prevent the Ombudsman from disclosing any information or document furnished by the complainant to the Authority.
9
Determination of complaints
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AI-assisted research summary: The Ombudsman may settle a complaint amicably, uphold it, decline to consider it, or dismiss it, and must act judiciously when determining it.

9.-(1) In determining the complaint, the Ombudsman may resolve the matter amicably through mediation, conciliation or any other method which the Ombudsman may consider appropriate. (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 determination of the complaint, the Ombudsman shall act judiciously. 5 Tax Administration (Tax Ombudsman Service Complaint Procedure) GN. NO. 106 (Contd.) Ombudsman findings and recommendations
10
Ombudsman findings and recommendations
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AI-assisted research summary: The Ombudsman must decide a complaint and record findings and recommendations within 30 days of receiving the complaint.

10.-(1) The Ombudsman shall, within thirty days from the date of receiving the complaint, determine the complaint and record his findings and recommendations. (2) The Ombudsman shall submit his findings and fourteen days after the Minister within to recommendations determining the complaint. Decision of Minister
11
Decision of Minister
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AI-assisted research summary: The Minister may issue directives after receiving the findings and the Ombudsman’s recommendations, and the Minister’s decision may be communicated to the complainant through the Ombudsman.

11.-(1) The Minister may, upon receipt of the findings and the the Ombudsman, issue directives to recommendations of Authority. (2) The decision of the Minister may be communicated to the complainant through the Ombudsman. Keeping of records
12
Keeping of records
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AI-assisted research summary: The Ombudsman must keep and maintain records of all complaints lodged and handled by his Office.

12. The Ombudsman shall keep and maintain the records of all complaints lodged and handled by his Office. 6 Tax Administration (Tax Ombudsman Service Complaint Procedure) GN. NO. 106 (Contd.) 7 Tax Administration (Tax Ombudsman Service Complaint Procedure) GN. NO. 106 (Contd.) Dodoma, MWIGULU LAMECK NCHEMBA MADELU, 31st January, 2022 Minister for Finance and Planning 8

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

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About this statute

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

PART II

PART III

PART IV

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