Tax Revenue Appeals Board (TRAB) is a quasi-judicial institution. Administratively the Board is an independent department under the Ministry of Finance . In 2000, the Government, as a matter of policy, decided to establish a Unified Tax Appeal machinery under which tax disputes arising from all Revenue laws administered by the Tanzania Revenue Authority (TRA) must be lodged with 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.E, established the Tax Revenue Appeals Board.
Tax Revenue Appeals Board (TRAB) is a quasi-judicial institution. The jurisdiction of the Board is provided under Section 7 of the Tax Revenue Appeals Act, Cap 408. It's core functions are as follows:-
- To hear and determine civil disputes arising from revenue laws administered by the Tanzania Revenue Authority.
- To conduct public awareness on Tax Revenue Appeals Act, Cap. 408 and its Regulations, and other related tax laws; and to the stakeholders
- To publish Tanzania Tax law Reports
- To provide legal advice to litigants