(1) A person aggrieved by an assessment or demand notice made upon him by the Service or aggrieved by any action or decision of the Service under the provisions of the tax laws administered by the Service may appeal against such action, decision, assessment or demand notice within the period stipulated hereunder.
(2) The Service, if aggrieved in relation to any person in respect of any provisions of the tax laws, may file an appeal at the appropriate zone of the Tribunal.
(3) An appeal shall be filed within a period of 30 days from the date on which the action, decision, assessment or demand notice which is being appealed against was made by the Service.
(4) Tribunal may entertain an appeal after the expiration of the said period of 30 days if it is satisfied that there was sufficient cause for the delay.
(5) An appellant may appear for himself in proceedings before the Tribunal or be represented by a Counsel, Chartered Accountant/Advisor. A partnership may act through one of its partners while a corporate entity may act through one of its directors, officers or employees.

(1) An appeal shall be filed in the zone from which it emanates in conformity with paragraph 1 of the Tax Appeal Tribunal (Establishment) Order 2009.
(2) An appeal under these Rules shall be filed within a period of 30 days from the date on which the action, decision, assessment or demand notice which is being appealed against was made by the Service.
(3) An appeal to the Tribunal shall be made as in Form TAT 1 contained in the First Schedule to these Rules and accompanied by such fee as may be prescribed in the Second Schedule to these Rules.
(4) An Appellant who desires to rely on evidence of witnesses at the hearing of an appeal shall file along with the notice of appeal-
(i) list of witnesses to be called at the hearing of an appeal;
(ii) sworn statements on oath of the witnesses; and
(iii) copies of every document to be relied on at the trial.
(5) The Notice of Appeal shall in addition state the following:
(i) Grounds of Appeal
(ii) Reliefs Sought from the Tribunal
(iii) Particulars of Assessment/Decision/Action/Demand Notice (e.g. Name/Address of Applicant, TIN (See Form TAT for more details)
(iv) Persons Directly affected by the Appeal
(v) Appellant or Legal Practitioner/Chartered Accountant/Adviser acting for him
(vi) Appellant and Respondent’s Address for Service
(6) Ten copies of the Notice of Appeal are filled at the Zone from which it emanates.

Yes. Any person dissatisfied with a decision of the Tribunal constituted may appeal against such decision on a point of law to the Federal High Court upon giving notice in writing to the Secretary to the Tribunal within 30 days after the date on which such decision was given.

The Tax appeal Tribunal Offices are located in each of the six(6) geo-political zones of the country. Please see the closest one to you here.

(1) Notice of the amount of tax chargeable under the assessment as determined by the Tribunal shall be served by the Service upon the Taxpayer or upon the person in whose name such taxpayer is chargeable.
(2) An award or judgment of the Tribunal shall be enforced as if it were a judgment of the Federal High Court upon registration of a copy of such award or judgment with the Chief Registrar of the Federal High Court by the party seeking to enforce award or judgment.
(3) Notwithstanding that an appeal is pending, tax shall be paid in accordance with the decision of the Tribunal within one month of notification of the amount of tax payable.

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Lorem Ipsum is simply dummy text of the printing and typesetting industry. Lorem Ipsum has been the industry's standard dummy text ever since the 1500s, when an unknown printer took a galley of type and scrambled it to make a type specimen book.