Tax Disputes

Tax Disputes

Tax disputes is a range of all disagreements between taxpayers and taxing authority which arise from tax assessment or implementation of tax laws by taxing authority against a taxpayer[1]. A common reason for most tax disagreements is what called by taxpayers as unfair assessment of taxes, other reasons are aggressive imposition of fines, seizure of taxpayer’s bank accounts and confiscation of taxpayer’s properties. The poor knowledge of the law to some TRA officers and taxpayers, cultural attitude of not paying taxes and meeting set out target are considered as reasons for tax disputes. Tax disputes needs proper resolution so as to avoid to discourage investors who might close business and affect government revenue.

[1] HM Revenue & Customs, Resolving tax disputes; Commentary on the litigation and settlement strategy, October 2017.