The establishment of the Tax Ombudsman Service Tanzania (TOST), was mandated in 2019 by amending Tax Administration Act, 2015; Cap 438   and add Part IIIA, which introduced sections 28A to 28G and section 28A provided for Establishment of the Tax Ombudsman office.

The Minister for Finance and planning made Regulations under Section 28B and 28G which were published under GN no. 105 & 106 describing Administration of Tax Ombudsman Services and Tax Ombudsman Services Complaint Procedures respectively. These regulations were published in 2022 and the Office establishment coupled with deployment of personnel took its effect on February 2023.