TRAB and TRAT are acronyms for quasi-judicial institutions in Tanzania that handle tax disputes. They form a two-tier system for appealing decisions made by the Commissioner General of the Tanzania Revenue Authority (TRA).
TRAB stands for the Tax Revenue Appeals Board.
TRAT stands for the Tax Revenue Appeals Tribunal.
The Appeals Process
The system is structured as a hierarchy of tax appeal bodies:
Commissioner General (TRA) Decision: The process begins when a taxpayer is aggrieved by a decision made by the Commissioner General of the TRA.
Appeal to TRAB: The first level of appeal is to the Tax Revenue Appeals Board (TRAB). The TRAB’s core function is to hear and determine civil disputes arising from the revenue laws administered by the TRA.
Appeal to TRAT: If a party is dissatisfied with the decision of the TRAB, they can appeal to the Tax Revenue Appeals Tribunal (TRAT). The TRAT hears and determines tax appeals arising from the decisions of the TRAB.
Appeal to the Court of Appeal: Decisions from the TRAT can be further appealed to the Court of Appeal of Tanzania.
Both institutions are independent and specialized in tax law, which helps ensure impartial and expert adjudication of tax-related issues.
For more information on the appeals process, forms, and rules, you can visit the official websites:
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