ADR Laws in Solving Tax Disputes in Tanzania Mainland Lesson from United Kingdom

45 Pages Posted: 13 Jun 2022

Date Written: May 30, 2022


When it comes to tax disputes resolution, Tanzanian Tax Revenue Appeal Board Rule of 2018 and Tax Revenue Appeals Tribunal Rules of 2018 have excluded the use of ADR rules and procedures as incorporated within the Civil Procedure Act Cap.33 of 1966 R.E. 2019 and Arbitration Act of 2020. This being the fact, it creates uncertainty on the applicability of alternative dispute resolution rules which have been established by the above two principal legislations (Civil Procedure Act Cap.33 of 1966 R.E. 2019 as amended and Arbitration Act of 2020) on alternative dispute resolution especially with the absence of fixed formal rules on how ADR in tax disputes must be operated. Section 33 Tax Revenue Appeal Act gives power to the Minister after consultation with the Chief Justice, to make rules generally laying down the procedure applicable for the conduct of proceedings by the Board or the Tribunal and the manner in which appeals from the Tribunal may be lodged to the Court of Appeal. But having the Rules with no formal ADR procedures or codes despite of the process being recognized as stipulated above create vagueness in operating ADR procedures. The availability of a fixed rules in solving tax disputes through ADR methodology is crucial by means of, among other thing managing time, collecting revenues, decreased costs, faster resolution, improved relationships between the tax authority and the taxpayer and heightened voluntary acquiescence. To clear this uncertainty a comparative analysis with other jurisdictions such as United Kingdom is decisive so as to see the importance of having these procedures, rules or codes dealing with tax disagreements which are conducted through alternative dispute resolution methods of dispute resolution. United Kingdom is selected simply because it’s one which created commonwealth countries hence sharing the same legal system. Also, she is well developed in terms of tax legislations development particularly in alternative dispute resolution methods.

Keywords: Tax, Tax Matter, Tax Disputes, Tax Laws, Alternative Dispute Resolution

Suggested Citation

Magalla, Asherry, ADR Laws in Solving Tax Disputes in Tanzania Mainland Lesson from United Kingdom (May 30, 2022). Available at SSRN: or

Asherry Magalla (Contact Author)

Independent ( email )

8401 Dar Es Salaam
Dar Es Salaam, +255
0716348882 (Phone)

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