TAXPAYERS’ RIGHTS: HOPE OVER RECENT CASE OF PAN AFRICAN ENERGY TANZANIA LTD V. COMMISSIONER GENERAL.
Abstrak
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.
Topik & Kata Kunci
Penulis (3)
Eva Komba
Dr. Elia Mwanga
Dr.Boniphace Luhende
Akses Cepat
PDF tidak tersedia langsung
Cek di sumber asli →- Tahun Terbit
- 2024
- Sumber Database
- DOAJ
- DOI
- 10.56258/issn.2763-8197.v4n1.p215-230
- Akses
- Open Access ✓