Obtain the Certifed True Copy of Tax Appeal Tribunal Judgment and Ruling.
Do not proceed on that journey. You can now connect to the Tribunal from the comfort of your office.
The Hon. Minister of Finance and National Planning made the Tribunal Rules on the 10th Day of June 2021.
The Tax Appeal Tribunal (TAT) in Nigeria, is a tax dispute resolution centre established under Section 59(1) of the Federal Inland Revenue Service (Establishment) Act 2007. TAT formally commenced operations pursuant to the Tax Appeal Tribunals Establishment Order 2009, issued by the Minister of Finance, as published in the Federal Government Official Gazette No. 296, Vol. 96 of 2nd December 2009. By this enactment, TAT replaced the Body of Appeal Commissioners (BAC) and Value Added Tax (VAT) Tribunals.
As part of the ongoing reforms of the tax system in Nigeria, TAT was set up by the Federal Government to adjudicate on all tax disputes arising from operations of the various Tax Laws as spelt out in the Fifth Schedule to the FIRS (Establishment) Act 2007. Specifically, the Fifth Schedule states that TAT has jurisdiction over disputes arising from the under listed laws:
Companies Income Tax is the taxable amount of the company profits for the accounting year or period after deducting allowable expenses and applicable reliefs as stipulated under CITA.
The Petroleum Profit Tax is a tax levied by the Nigerian government specifically on companies involved in upstream petroleum operations, which include the exploration, production, and initial transportation/sale of crude oil and natural gas within the country.
Personal Income Tax (PIT) is a direct tax levied on personal income including wages and salaries, director's fees, dividends, royalties and rental income, amongst others.
Capital Gains Tax is a tax on the profit when you sell (or 'dispose of') something (an 'asset') that's increased in value. It's the gain you make that's taxed, not the amount of money you receive.
Stamp duty is chargeable either at fixed rates or ad valorem (i.e. in proportion to the value of the consideration), depending on the class of instrument.
A value-added tax is a common form of consumption tax that is due at every stage of a product's production from the sale of the raw materials to its final purchase by a consumer.
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