Maana ya TRAB na TRAT: Meaning, Establishment, Rules and Procedures

Definition and Explanation of the words TRAB and TRAT mentioned in Parliament what they mean, Ufafanuzi wa TRAB and TRAT, Meaning maana ya TRAB na TRAT, TRAT na TRAB.

Explanation to TRAB and TRAT

TRAB stands for TAX REVENUE APPEALS BOARD.

TRAT stands for TAX REVENUE APPEALS TRIBUNAL.

TRAB: Tax Revenue Appeals Board

Appeal Procedures

The Tax Revenue Appeals Board (TRAB) is where appeals are made when a tax payer is unhappy with the Commissioner General’s decision.

TRAB evaluates the situation and renders a judgment. The Tax Revenue Appeals Tribunal hears appeals from parties who are unhappy with TRAB decisions (TRAT).

Within fourteen days of the day the Board’s decision was made, a person may appeal to the Tribunal by filing a written notice of intent to appeal. The aforementioned notice must specify whether the intended appeal is against the Board’s entire decision or just a portion of it.

Read How to Appeal.

Note

The Tanzanian Court of Appeal hears appeals from TRAT.

TRAT

Facts for Appealing

The Composition of the Tribunal

The composition of the Tribunal is made up of a Chairperson, two Vice-Chairperson one of whom is from Tanzania Zanzibar, and four members. The quorum in any meeting is made up of the Chairperson or Vice-Chairperson sitting with two members.

The Tribunal has a Registrar who handles all administrative matters of the Tribunal. The Registrar receives and registers appeals and applications. The Registrar also does taxation of bills of costs.

Missing of the appeal time

If one misses the deadline to appeal to the Tribunal within the stipulated time, may apply to the Tribunal for an extension of time within which to file an appeal. However, the Tribunal may extend the time if it is satisfied that the failure by a party to give notice of appeal, lodge an appeal, or to effect service to the opposite party was occasioned by absence from the United Republic, sickness, or other reasonable cause.

TRAB na TRAT: Objectives and Functions

Objective

♦ The core objective of establishing the Tax Revenue Appeals Tribunal is that of a speedy, efficient, effective, and impartial resolution of tax appeals arising from the decision of the Tax Revenue Appeals Board.

Functions of the Tribunal

The functions of the Tax Revenue Appeals Tribunal are as follows:-

♦ To hear and determine, tax appeals arising from the decision of the Tax Revenue Appeals Board as provided for by Section 11 of the Tax Revenue Appeals Act, Cap 408 [R.E 2009].

♦ To supervise Tax Revenue Appeals Board in the exercise of its powers under Tax Revenue Appeals Act, Cap 408 [RE 2009]

♦ Giving advice to parties to tax disputes on procedures of appealing to the Tribunal.

♦ To provide public awareness on Tax Revenue Appeals Act and other related tax laws.

♦ To make follow-up and Report on the decisions from the Tax Appeals Tribunal to the Court Of Appeal of Tanzania.

♦ To advise the parliamentary drafts on the Tax laws according to prevailing time and material conditions.

♦ To prepare and avail Tax Law Reports.

Important links

TRAB and TRAT Rules,2018 – Tax Revenue Appeals Tribunal.

Procedure to follow after the decision of the Tribunal.

Establishment – Tax Revenue Appeals Tribunal.

Meaning Maana ya TRAB na TRAT

The video gives the explanation of TRAB and TRAT:

Lawyer Fulgence Massawe, who is a lawyer at the LHRC, explaining the two words spoken in the Parliament by the Minister of Finance and Planning Hon. @mwigulunchemba after the words appeared strange to people’s ears.

Meaning |Maana ya TRAB na TRAT from the video