Assessing The Commissioner General’s Power To Determine Objections In Tax Decisions In Tanzania: A Threat To Rule Against Bias
DOI:
https://doi.org/10.59645/abr.v17i2.557Keywords:
Objections, Tax Decisions, Commissioner General, Natural Justice.Abstract
In the course of tax administration, the Commissioner General is entitled to make tax decisions. However, the decisions may offend the rights of the taxpayers. As a result, the law allows the aggrieved person to object to tax decisions. This research paper assesses whether the power of the Commissioner General to determine objections against tax decisions made by him threatens natural justice. The paper employed doctrinal legal research to analyse the law empowering the Commissioner General to determine objections to tax decisions to establish whether it violates the rule against bias. The paper reveals that Section 62(1) of the Tax Administration Act violates the rule against bias by empowering the Commissioner General to determine objections against tax decisions made by the Commissioner General as per Section 61(1) of the Tax Administration Act. As a result, such statutory power taints the impartiality and fairness in handling objections to tax decisions. The paper recommends the amendment of Section 62 of the Tax Administration Act to remove the powers of the Commissioner General to determine objections from tax assessment or any tax decision and vest it in the office of the Tax Ombudsman.
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