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

Abstract

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.

Keywords

• Taxpayer
• Tax administration