A discussion in this article is on legal context of the laws dealing with alternative dispute resolution predominantly on tax conflicts supervision with a comparative study with other jurisdictions. A comparative study is made between Australia and Tanzania to see the effectiveness of the laws dealing with tax disagreements which are conducted through alternative dispute resolution methods of dispute resolution. When it comes to Tanzanian Tax Revenue Appeal Board Rule of 2018 and Tax Revenue Appeals Tribunal Rules of 2018 they have excluded the use of rules and procedures as encompassed within Civil Procedure Act Cap.33 of 1966 R.E. 2019 and Arbitration Act of 2020 hence create uncertainty on the applicability of alternative dispute resolution rules which have been established by the above two principal legislations (Civil Procedure Act Cap.33 of 1966 R.E. 2019 as amended and Arbitration Act of 2020) on alternative dispute resolution. It is not a problem that the above two Rules have excluded the applicability of CPC and Arbitration Act of 2020, but the absence of fixed formal rule is the problem. Section 33 Tax Revenue Appeal Act gives power to the Minister after consultation with the Chief Justice, to make rules generally laying down the procedure applicable for the conduct of proceedings by the Board or the Tribunal and the manner in which appeals from the Tribunal may be lodged to the Court of Appeal. But having the Rules with no formal ADR procedures or codes despite of the process being recognized as stipulated above create vagueness in operating ADR procedures. To clear this uncertainty a comparative analysis with other jurisdictions such as Australia is decisive so as to see the importance of having these procedures, rules or codes dealing with tax disagreements which are conducted through alternative dispute resolution methods of dispute resolution. Australia is selected simply because it’s one among the commonwealth countries hence sharing the same legal system. Also, she is well developed in terms of tax legislations development particularly in alternative dispute resolution methods.
