Description

Tax administration is an important aspect when it comes to the collection of taxes and protection of taxpayers’ rights for the development of the State. Various international instruments and national laws address human rights issues that protect all human beings, including taxpayers. Thus, the tax legislation within the State imposes obligations on tax authorities to acknowledge the rights and duties of the taxpayers in the whole process of tax administration. In Tanzania, the Tax Revenue Authority (TRA) adopted the Taxpayer Service Charter, hereinafter called Client Service Charter, which approves fundamental principles guiding all legal and procedural issues in tax administration. Since the adoption of the Client Service Charter, taxpayers have lacked significant awareness of their rights throughout the tax administration process. This led to the article’s supposition that, taxpayers’ rights in Tanzania are mere privileges or legal rights. The article specifically focuses on the legal challenges of tax administration concerning taxpayers’ rights in Tanzania. It examines the International instruments and domestic legislation for protecting the taxpayers’ rights. It also demonstrates how the legal challenges affect taxpayers’ rights regarding the tax administration in Tanzania. The article concludes that, the process of tax administration demands certainty of the tax laws and fairness in its application. The article also suggests that the State should integrate the specific rights of taxpayers into tax administration and enforce the same in line with fundamental human rights and the rule of law.

Keywords: Taxpayers’ Rights, Protections, Tax administration, Legal challenges.