Failure to consider tax submissions as point of law 

My company recently lost a tax dispute at the Tax Revenue Appeals Tribunal. I want to appeal to the Court of Appeal, but have been told that only ‘points of law’ can be appealed under section 26(2) of the Tax Revenue Appeals Act. My concern is that the Tribunal did not consider some of my key submissions and evidence at all. Is that a factual issue (which cannot be appealed against) or a legal one? My tax consultant is unsure and asked me to find a lawyer. Please guide me.

PS, Dar es Salaam

You raise an important question that was recently clarified by the Court of Appeal.  In a recent case, the Court held that, under section 26(2) of the Tax Revenue Appeals Act, Cap. 408 [R.E. 2023] appeals from the Tax Revenue Appeals Tribunal to the Court of Appeal are strictly limited to points of law.  Generally, this means that the Court will not re-examine facts or re-evaluate evidence.

However, the Court of Appeal confirmed that: if a party complains that the Tribunal failed to consider submissions or evidence altogether, this is not a factual issue. Instead, it is a point of law because it touches on the fairness of the adjudicative process. The legal question is not about how the Tribunal evaluated evidence, but whether it considered it at all. In this case, the Court held that such failure amounts to a violation of legal procedure and can be raised as a valid ground of appeal before the Court of Appeal.

What this means for you is that if the Tribunal ignored your submissions and evidence, you may properly frame that as a point of law and proceed with an appeal. You should avoid re-arguing the facts, but focus on demonstrating that the Tribunal failed to discharge its duty to consider all material placed before it. Consult your lawyer for further guidance.