Burden of proof in a tax matter

I own a company that sells cars and are currently facing several tax disputes before the tax dispute resolution forums. We seek the tax authority to vacate the tax assessments. I was wondering who bears the burden of proving that the assessments were wrong. Please guide me.
HJ, Kilimanjaro

Under Section 18(2)(b) of the Tax Revenue Appeal Act, Cap. 408 [R. E 2019], the taxpayer bears the burden of proof that an assessment is correct notwithstanding that it is issued by the TRA. Nonetheless, this burden does not solely rest on the taxpayer. The Court of Appeal of Tanzania has clarified the duty of the taxpayer concerning the proof in tax cases. The taxpayer need only provide an explanation that appears reasonable under the circumstances. Once this is accomplished, they will be considered to have met that obligation. At that point, the burden of proof shifts to the TRA, which must then convince the Court or tribunal of the justification for upholding the assessment. If the TRA fails to do this, the assessment must be vacated.

Furthermore, even though the burden of proof lies with the taxpayer, she is only required to establish her case on a balance of probabilities, rather than beyond a reasonable doubt, as tax disputes are civil matters. Consult your lawyer for further guidance.