Mandate of the Tribunal
The mandate of the Tribunal is to provide a fair, impartial, efficient and knowledgeable forum for the adjudication of tax matters. The Tribunal is therefore an important component of the tax system, as it offers taxpayers the opportunity to explore an alternative dispute resolution mechanism before resorting to the regular Court system.
In comparison to the Court system which is formal, expensive, often overwhelmed and traditionally time-consuming, the Tribunal is committed to resolving tax appeals in a more expeditious, efficient, cost-effective and less formal manner.
Objectives of the Tribunal
The main objectives of the Tribunal are to:
- dispose of appeals fairly and expeditiously;
- provide a procedure for appeals that is simple, user friendly, efficient and effective;
- contribute to the development of a regional body of tax jurisprudence; and
- ensure that taxpayers have confidence in the adjudication of taxation issues.