Schedule of Fees

Tax Appeal Tribunal (Procedure) Rules 2010
SECOND SCHEDULE
SCHEDULE OF FEES (Order 21)

Where penalty imposed or amount claimed by  appellant does not exceed N100,000

N 1,000

Where penalty imposed or amount claimed by appellant exceeds N100,000 = but does not exceed N500,000

N3,000

Where penalty imposed or amount claimed by appellant exceeds N500,000 = but does not exceed N5,000,000

N5,000

Where the penalty imposed or amount claimed by appellant exceeds N5,000,000

N7,000

Where no monetary penalty imposed and appellant’s
claim is not for recovery of money

N2,000

Application on notice

N500

Application ex-parte

N500

Oath

N200

Filing of a document

N100

Sealing of a document

N100

Filing of Exhibit

N100

Service within jurisdiction

N2, 000

Service out of jurisdiction

N10, 000

Mileage per km

N20

Drawing up a formal order or judgment

N250

Searching the Archives

N2, 000

Issue of a document or record of proceedings- rate per folio of 100 words

N50

Issue of subpoena

N500

For certifying a true copy of document- rate per folio of 100 words

N50

Postage fees or courier charges (According to rates charged by service provider, Plus 10%)

 

Allowance to witness, if within jurisdiction rate per day

N5, 000

Allowance to witness, if outside jurisdiction rate per day

N10, 000

Issue of Witness Summons

N200

Inspection of Record of Proceedings

N1, 000

Filling of Notice of Discontinuance

N200

Any service not specifically provided for herein

N500