.::About Us | Tax Appeal Tribunal

About The Tribunal

The Tax Appeal Tribunal was established under Section 59 of the FIRS Act of 2007 and its proceedings are guided by the provisions in the 5th Schedule of the Act and by the Tax Appeal Tribunal Procedure Rules of 2021. Section 1(1) of the 5th Schedule, creates the Tribunal and gives it power to adjudicate over all matters arising from and pertaining to the Taxes contained in the 1st Schedule of the FIRS Establishment Act of 2007 as follows:
I. Companies Income Tax Act
II. Petroleum Profit Tax Act
III. Personal Income Tax Act
IV. Capital Gains Tax Act
V. Stamp Duties Act
VI. Value Added Tax Act
VII. Any other Law contained in or specified in the first Scheduled to the FIRS (Establishment) Act or other laws made or to be made from time to time by the National and State Assemblies.

Note: The 1st Schedule of the FIRS (Establishment) Act of 2007 grants the Tribunal extended authority over laws related to tax collection. This includes taxes, fees, and levies collected by other government agencies and companies, such as fees from the oil industry. The Tribunal also has the power to handle cases related to any future tax laws enacted by the National Assembly and regulations that support these laws. Additionally, the Tribunal oversees tax matters within the Federal Capital Territory, covering any duties assigned to the Federal Inland Revenue Service.

Appeal Process

All proceedings before the Tribunal are guided by the Tax Appeal Tribunal (Procedure) Rules 2021. Taxpayers or tax authorities may within 30 days appeal against assessments, demand notices, actions, decisions or non-compliance within 30 days.

TAT provides an accessible, streamlined dispute resolution process as an alternative to the traditional court system, emphasizing efficient, amicable solutions. Key advantages include:

speedy and timely case resolutions
E-filing of appeals and Virtual hearings
Minimal adjournments
Focus on facts rather than technicalities

E-Filing

To improve accessibility and efficiency, TAT encourages electronic filing (e-filing) and has robust processes in place for virtual hearings. Here's how it works:

E-Filing Process:

Register or log in to the TAT online portal.
Complete and submit the required appeal forms and supporting documentation.
Pay any applicable fees online.
Receive confirmation and access details for your appeal.

Virtual Hearing Process

Tax Appeal Tribunal is committed to delivering accessible, fair, and timely tax dispute resolutions, bringing convenience to taxpayers and fostering confidence in Nigeria's tax system.

Once your appeal is filed, you'll be notified of the scheduled virtual hearing date and provided with a secure link to join.
Virtual hearings follow the same procedures as in-person sessions, with real-time participation from parties involved, including presentations and responses.
Rulings are delivered electronically, ensuring a fast and seamless process.

Our Zonal Tribunal Offices

There is a Tribunal for every Zone in Nigeria

The Tribunal operates across Eight cities in Nigeria's Six Geo-Political Zones: Abuja, Lagos, Ibadan, Benin, Enugu, Kaduna, Jos, and Bauchi, with a Coordinating Secretariat in Abuja.