The United Republic of Tanzania
Ministry of Finance

Tax Revenue Appeals Tribunal (TRAT)

Functions of the Tribunal

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

1. 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].

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

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

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

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

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

7. To prepare and avail Tax Law Reports.