TAXPAYERS’ RIGHTS: HOPE OVER RECENT CASE OF PAN AFRICAN ENERGY TANZANIA LTD V. COMMISSIONER GENERAL.

Autores

DOI:

https://doi.org/10.56258/issn.2763-8197.v4n1.p215-230

Palavras-chave:

Taxpayers’ Rights, Tax administration, Tax laws

Resumo

The article shows critical appraisals on recent case of Pan African Energy Tanzania Ltd v. Tanzania Revenue Authorityunder the sphere of tax administration. It examines whether the decision of the case enhanced fair play to both taxpayers and tax authorities. Specifically, the article examines the consideration made by the tax authorities and court upon uncertainty of the tax laws when the taxpayer defends their cases upon refusal of waiver. In this aspect, the article draws attention to two aspects which are; the procedural fairness and presumption of honest on the side of taxpayers. The article concludes that, it is very difficult for the taxpayer to defend oneself successful on lodged objections before the Commissioner General especially on being seen as an honest person upon objecting the assessed taxes. Finally, the article recommends that, the taxpayers’ rights should be considered when it appears the wording of the statutes are uncertain.

Biografia do Autor

Dr. Elia Mwanga, 000-0003-1123-7209

Senior Lecturer- University of Dodoma, School of Law

Dr.Boniphace Luhende, 0009-0001-6074-6870

Lecturer - University of Dar-es- Salaam, School of Law

Referências

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The Constitution of the United Republic of Tanzania of 1977, Cap 2 (R.E 2002).

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The Tax Revenue Appeal Act, Cap 408 [R.E 2019] .

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Publicado

2024-09-03 — Atualizado em 2024-09-06

Versões

Como Citar

Komba, E., Mwanga, D. E., & Luhende, D. (2024). TAXPAYERS’ RIGHTS: HOPE OVER RECENT CASE OF PAN AFRICAN ENERGY TANZANIA LTD V. COMMISSIONER GENERAL. Revista De Direito E Negócios Internacionais Da Maritime Law Academy - International Law and Business Review , 4(1), 215–230. https://doi.org/10.56258/issn.2763-8197.v4n1.p215-230 (Original work published 3º de setembro de 2024)