User talk:Respicius Mwijage

Happy Year 2024

'''A Call for Renewed Clarity and Fairness in Tanzania's Tax System '''

As we usher in the New Year, let us reflect upon the challenges faced by our fellow Tanzanian taxpayers and hope for a year where clarity, fairness, and understanding prevail. The recent PanAfrican Energy Tanzania Limited vs. Commissioner General (TRA)[1 ] case has brought to light pressing concerns that require urgent attention from our esteemed government.

A Glimpse into the Recent Past

The Court of Appeal's judgement in the aforementioned case has not only caught the attention of legal experts and tax consultants, but has also resonated deeply within the Tanzanian taxpayer community. The narrowed jurisdiction of the Tax Revenue Appeals Board[2 ], as outlined in the judgement, poses significant challenges for individuals and businesses seeking to appeal decisions made by the Tanzania Revenue Authority (TRA).

A Cloud of Uncertainty

With the Board's jurisdiction seemingly restricted to objection decisions[3 ], many taxpayers find themselves navigating a confusion of uncertainty. Previously straightforward appeals, such as those concerning waiver requests or delays by the TRA, now appear to fall into a legal gray area. This uncertainty places undue stress on taxpayers and potentially hampers the efficient functioning of our tax system.

Towards a Balanced Approach

The unintended consequences of the narrowed jurisdiction cannot be overlooked. It inadvertently pushes taxpayers towards seeking compromises, potentially undermining the very principles of fairness and justice. The original intent behind the establishment of the Tax Revenue Appeals Board was to create a comprehensive body capable of addressing diverse taxpayer grievances. The current limitations run contrary to this noble objective.

A New Year's Resolution: Amend and Progress

As we embark on a new journey in 2024, let us prioritize the well-being of our taxpayers and the integrity of our tax system. A timely amendment to section 16(1) of the Tax Revenue Appeals Act is the need of the hour. Aligning this section with the provisions of the Tax Administration Act[4 ] will redefine the Board's jurisdiction, paving the way for a more transparent and efficient appeals process.

'''In Conclusion '''

As we celebrate the promise of a New Year, let us also commit to fostering an environment where the concerns of every Tanzanian taxpayer are heard and addressed. The challenges highlighted by the PanAfrican Energy case serve as a reminder of the continuous need for vigilance and reform. Here's to a year of income, clarity, and prosperity for all, and a renewed call to our government to enact the necessary amendments for a fairer tax landscape. Happy New Year 2024! ....... '''The author (Respicius E. Mwijage)

Tax lawyer with experience in Tax Dispu

Mob: +255 688 526 718 '''

[1 Civil Appeal 121 of 2018 TZCA at Dar-es-Salaam [unreported] ]. [https://repository.mof.go.tz/handle/123456789/342?show=full [2] Section 7 of the Tax Revenue Appeals Act, Cap. 408, [R.E 2019]. ] [3 Section 16(1). ] [4 Section 53 of the Tax Administration Act, CAP 438, [R.E 2019]. ]

Speedy deletion nomination of User:Respicius Mwijage/sandbox


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