ABBREVIATIONS

ES                   -           Executive Secretary

HIV/AIDS     -           Human Immunodeficiency Virus/Acquired Immune

DS                               Deficiency Syndrome                                       

ICT                 -           Information, Communication and Technology

IPAs               -           Individual Performance Agreements

KPI                 -           Key Performance Indicators

M&E              -           Monitoring and Evaluation

MDAs            -           Ministries, Independent Departments and Executive Agencies

MTEF             -           Medium Term Expenditure Framework

NCDs -           Non-Communicable Diseases

OPRAS          -           Open Performance Review and Appraisal System

PCCB             -           Prevention and Combating of Corruption Bureau

PEs                 -           Procuring Entities

PMS               -           Performance Management Systems

PMU               -           Procurement Management Unit

PSRP              -           Public Service Reform Programme

QMS               -           Quality Management System

SDG               -           Sustainable Development Goals

SDS                -           Service Delivery Survey

SP                   -           Strategic Plan

SWOC           -           Strengths, Weaknesses, Opportunities and Challenges

FYDP             -          Five Years Development Plan

TDV               -           Tanzania Development Vision 2025

TRAT             -           Tax Revenue Appeals Tribunal

CHAIRMAN’S STATEMENT

I am pleased to present the Strategic Plan of Tax Revenue Appeals Tribunal (TRAT), which provides a roadmap towards the accomplishment of the TRABS’s strategic objectives and realization of its vision. This Plan has revised the vision, upheld the mission, core values and sets five (5) objectives to be achieved in the next five years (2021/2022 - 2025/2026).

The Plan provides a systematic implementation of TRAT’s mandate while considering the National Vision 2025, Tanzania Five Year Development Plan, Ruling Party Election Manifesto 2020 – 2025, Sustainable Development Goals (SDGs), Medium Term Strategic Planning and Budgeting Manual of 2008 and Sector related policies. It also provides the basis for developing TRAT’s Annual Medium-Term Expenditure Frameworks (MTEF) for the sake of linking performance to sector expectations. This Plan should  be a beacon and roadmap for all stakeholders staff mandated to deliver the TRAT’s Mission. It should be the point of reference for all staff and guide them in daily undertakings. We have an obligation to ensure ongoing improvements in our ding business through proper application of laws and innovation as well as staff capability that will empower us to deliver better services in supporting industrialization drive by providing required level playing business environment where tax payers are protected from unfair tax systems.

On behalf of the Board, I wish to thank the Management and all stakeholders who participated in the preparation of this Plan. I call upon all stakeholders of the TRAT to collaborate and be part in the successful implementation of this plan.

……………………………………………..

Mr. S.S SANGA

Chairman

Tax Revenue Appeals Tribunal

STATEMENT OF THE EXECUTIVE SECRETARY

This Strategic Plan for 2021/22–2025/26, guides TRAT to pursue its vision of “A trusted appeal board for fair tax dispute resolution.”The SP defines the five (5) objectives, numerous strategies and targets that are necessary to achieve the TRAT’s Mission of “determination of tax appeals in a fair and timely manner through effective and efficient use of available resources”. In addition, this Strategic Plan sets out the key performance indicators which will be used to assess the level at which the objectives and targets are to be met.

The preparation process was highly consultative by making the Strategic Plan a reflection of the true aspirations of the stakeholders and thus guaranteeing their ownership. It entailed in-depth consultations with the key stakeholders and documentary reviews. A thorough assessment of the previous Strategic Plan for 2017/18 – 2021/22) was conducted for the purpose of evaluating the performance during the past three years. Based on the assessment conducted, issues for consideration in this Strategic Plan were identified and accommodated. The attainment of the objectives will be TRAT’s topmost priority for the next five years so as to embrace changing dimensions of issues relating to tax disputes and appeal issues. Periodically, the Strategic Plan will be monitored and evaluated to ensure that the anticipated performance outcomes are achieved.

At this juncture, I would like to join the Board Chairman to thank all stakeholders who provided valuable inputs in the formulation of this plan. Special thanks and appreciation are extended to the Members of the Board, Management and staff for their enormous contribution during development of this strategic plan.

……………………………………………..

Ms. B.M. Ndeserua

Secretary

Tax Revenue Appeals Tribunal

CHAPTER ONE

INTRODUCTION

1.0       Overview

This chapter presents the historical background of TRAT, roles and functions, approach adopted and purpose of the Strategic Plan. In addition, it describes the layout and structure of the plan.

1.1       Background of TRAT

The Tax Revenue Appeals Tribunal (TRAT) is a quasi-judicial institution under the Ministry of Finance and Planning. In the year 2000, the Government of the United Republic of Tanzania 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 decision of the Commissioner of Income Tax. Other tax disputes were filed in other courts of law. An Act of Parliament, the Tax Revenue Appeals Act, Cap 408, established the Tax Revenue Appeals Tribunal (TRAT).

1.2       Roles and Functions of TRAT

Pursuant to Section 7 of the Tax Revenue Appeals Act Cap 408, the Tax Revenue Appeals Tribunal has the sole original jurisdiction to hear and determine civil disputes arising from revenue laws administered by the Tanzania Revenue Authority (TRA). TRAT has been established under the guts and ambitions of the vision that is, To hear and determine tax disputes of civil nature arising from revenue laws administered by the Tanzania Revenue Authority (TRA); To give advice to parties to Tax disputes on procedures of appealing to the Board; To prepare and avail Tanzania Tax Law Reports; and To provide public awareness on Tax Revenue Appeals Act, Cap.408, Tax Revenue Appeals Tribunal Rules, 2018 and other related tax laws.

1.3       TRATStrategic Plan Development Process

The preparation of this Strategic Plan has been participatory, entailing in-depth consultations with the key stakeholders and documentary review.  It has been prepared based on the format prescribed in the Medium Term Strategic Plan and Budgeting Manual (2008) issued by President's Office, Public Service Management and Good Governance (PO-PSMGG). The plan is aligned with the Third Five-Year Development Plan 2021/2022 – 2025/2026,Ruling Party Election Manifesto 2020 – 2025, National Development Vision 2025, Ministry of Finance and Planning (MoFP) Strategic Plan 2021/22 – 2025/26, Sustainable Development Goals (SDGs),National Anti-Corruption Policy (NACSAP) and National Policy on HIV/AIDS of 2001.

1.4       Purpose and Rationale of the Plan

The main purpose of this Strategic Plan is to guide TRAT in implementing its mandate as stipulated in the Tax Revenue Appeals Act, Cap 408 and serve as a vehicle towards realization of its Vision and Mission.The plan also intends to monitor and evaluate TRAT performance through Key Performance Indicators (KPIs) as illustrated herein. The Results Framework and KPIs help to inform TRAT stakeholders what is planned and serve as a basis for accountability.

1.5       Layout of the Strategic Plan

This Strategic Plan is structured in four main chapters. Chapter One introduces the background of TRAT, development process, purpose and rationale; and layout. Chapter Two presents the situation analysis which covers functions of TRAT, performance review, SWOC analysis, stakeholders’ analysis and critical issues.  Chapter Three presents the Plan which has vision, mission, core values, and strategic objectives of this Strategic Plan. Chapter Four contains the results framework; and monitoring and evaluation framework.

CHAPTER TWO

SITUATIONAL ANALYSIS

2.0       Introduction

This chapter assesses the current environment in which TRAT is operating in order to establish critical issues to be addressed in the Strategic Plan for the period 2021/22 –2025/26. The situational analysis has focused on the objectives and functions, performance review of the previous Strategic Plan, SWOC analysis, PESTEL analysis, stakeholders’ analysis, Analysis of Current Vision, Mission Statements and a highlight of critical issues derived from the previous strategic plan.

2.1      Performance Review of the Previous Strategic Plan

This section reviews performance of the Strategic Plan for the period of 2017/18 – 2021/22where major achievements, milestones and lessons learnt were recorded. It sets out an important baseline for the new Strategic Plan by evaluating key achievements andconstraints and inform accordingly.

2.2       Analysis of Current Vision, Mission Statements and Institutional Core Values

Current Vision:To be a reputable Institution in determining tax appeals disputes and maintaining accessible Justice to stakeholders.

The analysis of current vision reveals that the vision statement was too long and probably hard to memorize.

Current Mission: To provide a Just and timely determination of Tax Appeals disputes to stakeholders.

The analysis of current mission reveals that the mission statement needs to incorporate effective and efficient in using available resources during determination of tax appeals rather than a just and time only.

1. 1. Performance Review of the previous Objectives

The Strategic Plan for the period 2017/18-2021/22 had the following five Objectives:

Objective A: HIV/AIDS infection reduced and supportive services improved;

Objective B:   Effective Implementation of National Anticorruption Strategy;

Objective C:   Determination of tax appeals disputes improved

Objective D:  Staff Performance and Services delivery improved

Objective E:   Financial management and accountability improved

Objective F:   Communication with Stakeholders improved

The achievement, constraints and way forward for each Objective is as shown in the table below.