PROCEDURE OF APPEALING TO THE TRIBUNAL

A person who wishes to appeal to the Tribunal shall:-

1. The appeals start at Tax Revenue Appeals Board (TRAB) after the tax payer being aggrieved by the decision of the Commissioner General,

2. TRAB determine the case and give out its decision. The aggrieved party from the decision of TRAB goes to  Tax Revenue Appeals Tribunal (TRAT).

3. A person who wishes to appeal to the Tribunal shall issue a written notice of intention to appeal within fourteen days from the day of the decision of Board. The said notice shall state whether the intended appeal is against the whole decision or part of the decision of the Board.

4. A notice of intention to appeal shall be made in the Form TRT .1 and shall be signed by or on behalf of the appellant. Where the Registrar has received a notice of intention to appeal he shall endorse on it the date on which it was received and register all particulars.

5. An appeal to the Tribunal shall be instituted by lodging a statement of appeal within 30 days from the date when the decision of the Board was delivered. Every appeal shall be made in Form TRT .2. Upon receipt of appeal, the Registrar shall endorse on it the date on which he received it. The appellant shall pay the appropriate amount of fees when instituting an appeal to the Tribunal.

6. The appeals from TRAT goes to the Court of Appeal of Tanzania.