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| A Critical Assessment of the Jeopardy Tax Assessment Law in Tanzania |
Einstern Alexander Mwankupili, Hancel Sirima
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Abstract:
This article critically assessment of the jeopardy assessment law as enshrined under the Tanzanian Tax Administration Act of 2015. It makes a critical assessment of the drafting of the provisions of the Act while lightly making a comparative analysis of the law from other jurisdictions. It looks at whether or not the Act contains grounds and justifications for invoking the assessment, whether the Act reflects the protective and exigency spirit of jeopardy assessment law as well as comparing the dispute settlement procedures with respect to objecting jeopardy assessment. The law is contained under the provisions of Section 47 of the Tax Administration Act. This article employed qualitative research of a doctrinal or black letter legal research; it examines the wording of the assessment as stated in the Tax Administration Act of Tanzania as well as the rationale for its application in tax assessment. Additionally, the paper adopts a comparative method whereby jeopardy assessment from other jurisdictions is assessed and compared to the law in Tanzania. The study found that the provisions under study have several inefficiencies when assessed against the expected and actual purpose of jeopardy assessment law. The provisions have limited scope, make irrelevant cross references and repetition of the best judgment rule, provide for availability of notice in case of invoking jeopardy assessment and treat the assessment as optional and alternative. In addition there are contradictions within the provisions and there is no definition of jeopardy assessment. It is important for the law to be amended in order to eliminate weaknesses highlighted in this article.
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