Tax Revenue Appeals Board (TRAB) is a quasi-judicial institution. Administratively the Board is an independent department under the Ministry of Finance and Planning. In year 2000, the Government as a matter of policy decided to establish Unified Tax Appeal machinery under which tax disputes arising from all Revenue laws administered by Tanzania Revenue Authority (TRA) have to be lodged in the same appellate authority. Prior to the establishment of the New Unified Tax Appeals Machinery, there was the National Tax Appeals Board, which had jurisdiction to hear and determine only Income Tax Appeals arising from the decisions of the Commissioner of Income Tax. An Act of Parliament, the Tax Revenue Appeals Act, Cap 408 of 2002 R, established the Tax Revenue Appeals Board.