Tax Dispute Resolution: A Manual for the Tax Practitioner

A tax practitioner’s manual by Kibuta Ongwamuhana, Alan Kileo, Wilson Mukebezi, and Salome Gondwe, the tax team of Ako Law, a premier commercial law firm in Tanzania. The book documents the emerging body of knowledge and experience of tax dispute resolution in Tanzania, discussing tax disputes from genesis to final resolution. It treats dispute resolution in its broader sense, encompassing all ways of bringing a tax dispute to finality: objection, appeal, and adjudication through the three-tiered tax appeal system currently in place. It explores disputes arising from audits or investigations which trigger the process, assessment or tax demand certificates, objection review and determination procedure, appeals to the Tax Appeals Board, and further appeals to the Tax Appeals Tribunal and Court of Appeal. The book examines issues of law, matters of procedure, and the strategies and tactics employed by tax practitioners, drawing lessons from real reported and unreported cases. A comprehensive source-book for both experienced and inexperienced tax practitioners.