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Welcome to Tax Appeal Tribunal - Nigeria
Tax Appeal Tribunal (TAT) is established in accordance with Section 59(1) of the Federal Inland Revenue Service (Establishment) Act 2007. TAT formally took off pursuant to the Tax Appeal Tribunals Establishment Order 2009 issued by the Minister of Finance, Federal Republic of Nigeria as published in the Federal Government Official Gazette No 296, Vol. 96 of 2nd December, 2009. By this enactment, TAT replaces the former Body of Appeal Commissioners (BAC) and Value Added Tax (VAT) Tribunals.
Accordingly, TAT adjudicates on all tax disputes arising from operations of the various Tax Laws as spelt out in the Fifth Schedule to the FIRS Establishment Act and is established in eight zones to cover the six geo-political zones in Nigeria. Specifically, it is located in the following cities: Abuja, Lagos, Ibadan, Benin, Enugu, Kaduna, Jos and Bauchi while the Coordinating Secretariat located in Abuja, FCT, Nigeria is the central coordinating office which renders support services and facilitates the operations of the respective zones.