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Tax Administration meaning in Tanzania.

 

Tax Administration

Tax administration is the supervision, monitoring, enforcement and execution of tax laws by the taxing authority. Tax administration is a general concept which embrace in it a number of things such as tax assessment, tax collection, tax laws enforcement, tax disputes resolution, court litigation handling, publications, tax education to citizens, statistics gathering, research and reporting. In most world countries, there must be a taxing authority in a country which is under control of a person known as Commissioner General or whatever name which might be given to a top officer of that taxing authority. The Commissioner General in most countries is the top officer who is in charge of the taxing authority, the commissioner is given powers to conduct tax assessment and to impose tax on taxpayers, to call any information from business entities for taxing purposes, to impose fines and punishments to taxpayers who fails to comply to tax laws. Tanzania Revenue Authority is the taxing authority imposed with statutory duties to collect taxes and to supervise all relevant activities concerning taxation.

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