Any person who is not satisfied with the services rendered, procedural or administrative matters undertaken by the commissioner General, or staff of the Authority (TRA) while administering tax laws, may within ninety days after the occurrence of the event giving rise to a complaint lodge a complaint to the Tax Ombudsman Service. Where the prescribed time to lodge a tax complaint has expired the complainant will have to give reasonable grounds of the delay and if the Tax Ombudsman is satisfied with the given reasons, the complaint may be registered. The Complainant must not have been directly affectered or suffered the consequences of the purported maladministration of tax laws to qualify registering a complaint. However, he/she must substantiate the failed efforts done to seek redressing with the Authority (TRA).