Tax Revenue Appeals Board (TRAB) is a quasi-judicial institution. It's jurisdiction is provided for under Section 7 of the Tax Revenue Appeals Act, Cap 408 as follows,
"The Board shall have sole original jurisdiction in all proceedings of a civil nature in respect of disputes arising from the revenue laws administered by the Tanzania Revenue Authority".
It's core functions are as follows:-
- To hear and determine tax disputes of a civil nature between Taxpayer and Tanzania Revenue Authority
- To conduct public awareness on Tax Revenue Appeals Act, Cap. 408 and its Regulations; and other related tax laws to the stakeholders
- To publish Tanzania Tax law Reports
- To provide legal advice to litigants