background image
Tanzania — Orbitax Country Chapters
14.6. Appeal Procedures

The taxpayer, if not satisfied by the assessment, may file an appeal to the Board within 45 days from the notice of decision of assessment. A taxpayer who is aggrieved by the decision of the Board may appeal within 30 days to the Tribunal. Finally, taxpayers may appeal to the Court of Appeal against the order of the Tribunal on matters involving questions of law. Effective 1 July 2021, the taxpayer may at any stage before the delivery of judgment by the Board or Tribunal, apply for the appeal to be settled amicably through mediation.