Robert Manyama, the ombudsman just appointed by Finance minister Dr Mwigulu Nchemba, briefed the media on its operations yesterday, as basically centred on administrative matters relating to tax objection or appeal.
Complaints relating to non-response of communication or decisions on tax issues of interest to the taxpayer can be reported to the ombudsman, who is not charged with reviewing the tax laws, hear tax objections or appeals on tax objections, he said.
The tax ombudsman joins the Tax Revenue Appeals Board (TRAB) as another tax related unit working under the Treasury, where TRAB is charged with complaints on application of tax policy and law, while TOST reviews administrative matters relating to tax objections or appeals in revenue administration.
The ombudsman legislation was passed in 2019 but it has taken upwards of four years to complete the regulations, to take up serious administrative complaints with presumed abuses.
This will help to foster fair and just tax collection and assist in ensuring a predictable business environment, where TOST addresses any complaint by a taxpayer regarding service, procedural or administrative matters arising in the course of administering tax laws by the TRA, he stated.
He said TOST operationalisation is a milestone in addressing challenges of doing business, as the entity is tasked with implementation of regulatory reforms to instil administrative checks and balances in tax administration.
Some complaints on tax administration could not be heard in tax revenue appeals procedure, thus in July 2019, the Tax Administration Act, Cap. 438 was amended as part of the Finance Act, 2019 to establish the Office of the Tax Ombudsman Service.
The ombudsman will review complaints and resolve them amicably through mediation or reconciliation, facilitating access by a taxpayer to dispute resolution processes at TRA.
TOST will identify tax administrative issues related to customer service, or procedures and behavior which impact negatively on taxpayer interests, he said.
A tax complaint may arise from dissatisfaction or a grievance of the taxpayer resulting from non-compliance of procedures or TRA maladministration in administering tax laws and delay in releasing documents or assets seized during investigation of tax affairs, he asserted.
Other issues relate to delays in responding to a complaint submitted by a taxpayer; or nonresponse of letters or documents sent to TRA, as procedurally, a complaint must be submitted through lodging of a prescribed form.
The necessary information of the taxpayer and the complaint must be provided, where the regulations vest powers on the tax ombudsman to determine the complaint outcome judiciously and amicably through mediation, conciliation, or take further action as he may consider appropriate, he stated.
“Before determining the complaint, the tax ombudsman may require the revenue authority or any other person to provide certified information or documents relating to the subject matter of the complaint,” he said.
TOST may require any person to appear before the ombudsman to testify upon any information, he added.
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