The United Republic of Tanzania
Ministry of Finance

Tax Revenue Appeals Board (TRAB)

Frequently Asked Questions

DOES TAX REVENUE APPEALS ACT CREATE ANY OFFENCES?

Any person who:-
1.    Fails without reasonable excuse to attend or fails to take an oath or make affirmation as required by Board
2.    Fails to comply with summons.
3.    Makes false and misleading evidence.
4.    Contempt of the Board. 
5.    Sits and takes part in the proceedings of the Board contrary to section 21(3) of the Tax Revenue Appeals Act, Cap. 408.

Commits an offence and on conviction shall be liable to a fine not exceeding two hundred thousand shillings or to imprisonment for a term not exceeding two years or both.