A complaint is defined as a representation of a procedural or administrative grievance alleging deficiency in the course of administering tax laws by the Authority, Commissioner General or a staff of the Authority which is made to Tax Ombudsman orally, in writing or through electronic means. It is an expression of dissatisfaction with the procedural administrative and service practices by the Tanzania Revenue Authority (TRA) which are considered as Maladministration of tax laws.

Tax complainants expresses their dissatisfaction to the Tax Ombudsman office in the manners provided by the law. The office of the Tax Ombudsman provides a forum which would impartially and professionally mediate the parties, complainant and the Authority (TRA), with a view to dispense equitable remedies.

If the complainant disagrees with the procedural, service and administrative matters pertaining to administration of tax laws, the taxpayer can contact the Tax ombudsman office (TOST) and register a Complaint. Where the complainant still disagrees with results of the mediation process, conducted by Tax Ombudsman, the right to seek resolution to the complaint through a formal dispute resolution process is still open to the complainant.