Tax assessment improperly issued and served

I am Legal Manager of a manufacturing company in Dar es Salaam. On 12 July 2025, we discovered an adjusted assessment issued by TRA for the 2019 income year, citing over TZS 2.1 billion in tax and interest. We were not aware of it earlier, as it had been emailed to our former Finance Director and physically sent to our old address in Morogoro, which we left in 2021. We believe the assessment was neither properly served nor issued within the 5-year limit prescribed by law. Can such a service be considered valid? And if we only became aware of the assessment after the time limit expired, is the assessment still enforceable?
BS, Dar es Salaam

Under section 59(4)(a) of the Tax Administration Act, Cap 438 R.E. 2023, the Tanzania Revenue Authority (TRA) has 5 years from the due date for filing the relevant tax return to issue an adjusted assessment. For the 2019 year of income, this return was likely due by 30 June 2020, meaning the five-year period would expired on 30 June 2025, unless there is evidence of fraud, wilful neglect, or serious omission, which, according to section 59(5), removes the time limit.

Regarding service, section 41(1) provides that paper documents are sufficiently served if handed to the person, or in the case of a company, to a manager or a responsible officer. Alternatively, documents can be served by leaving them at or sending them by post to the taxpayer’s usual or last known place of abode, business, office, post office box, or other address, including the address linked to the taxpayer’s Taxpayer Identification Number (TIN).

Additionally, section 42(4) recognises electronic service, where a document is considered served when a document registration number is created and the document is accessible through the taxpayer’s authenticated portal account.

This means that even if the physical notice was sent to an outdated address or emailed to a former officer, the assessment may still be validly served if properly uploaded and accessible on the taxpayer portal within the statutory period. The validity of service affects when the taxpayer’s right to object begins to run. Improper service or failure to receive a document may delay or affect this timeline; however, generally, the taxpayer bears the burden of proving non-receipt or defective service.

Ultimately, enforceability depends on proper service and whether the 5 year statutory period has expired. If service was proper and time had not lapsed, the assessment is enforceable. Otherwise, defective service and expired period may allow challenge. Consult a tax lawyer for further guidance.