A taxpayer has the right to appeal to the Tax Revenue Appeals Board to challenge the Commissioner General of TRA’s objection decisions, other decisions and omissions.

In a landmark decision delivered on 5 February 2026, the Court of Appeal of Tanzania at Dar es Salaam (Court) in Wilbert Basilius Kapinga vs Commissioner General of Tanzania Revenue Authority (Civil Appeal No. 145 of 2022) (2026) TZCA 34 (5 February 2026) has overturned the decisions issued by the Tax Revenue Appeals Board (Board) and the Tax Revenue Appeals Tribunal (Tribunal). The Court held that the Board has jurisdiction to hear appeals against the Commissioner General of the Tanzania Revenue Authority’s (TRA) decisions (both objection decisions and other decisions not deemed to be objection decisions) or omissions regarding applications for waiver of tax deposits
required for objecting a tax assessment or notice of liability to pay tax. This decision from the apex court emphasizes the mandatory nature of statutory timelines for TRA decisions and reinforces taxpayer rights to challenge delays or inactions, distinguishing prior precedents and promoting
public accountability and tax administrative efficiency.

This legal alert is in particular relevant for clients engaged in cross-border operations in Tanzania, non-resident entities with local representatives, or those facing jeopardy tax assessments.

Full Judgement Link : https://tanzlii.org/en/akn/tz/judgment/tzca/2026/34/eng@2026-02-05