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.
As part of the ongoing reforms of the tax system in Nigeria, TAT is 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:
Bolanle Hajara Oniyangi, a seasoned lawyer is now the Co-ordinating Secretary.
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