I. To hear and timely determine all tax appeals properly filed before the Tribunal;
II. To receive and effect service of all Appeals and Tribunal processes;
III. To create the necessary platform for Tax Appeal Commissioners to conduct sittings;
IV. To conduct research on tax laws, regulations and policies in order to assist the Tax Appeal Commissioners in their deliberations, rulings and judgments;
V. To transmit record of proceedings to the Federal High Court on rulings, judgments and decisions of the Tribunal;
VI. In the course of the hearing of appeals by the Tribunal, refer tax cases that appear to be criminal in nature to the office of the Honourable Attorney General of the Federation, States and other law enforcement agencies for prosecution;
VII. To liaise with the relevant stakeholders with a view to creating awareness on tax appeal process generally and particularly the existence of the Tax Appeal Tribunal as an alternative dispute resolution mechanism before action at court system.

Administratively, the Coordinating Secretariat located in Abuja, FCT is the central coordinating and operational office of the Tribunal. And is headed by a Coordinating Secretary. The Secretariat renders support services, coordinates the activities of the zones as well as general oversight functions. It has six (6) functional units as follows;
i. Tax Records/Case Flow Management ii. Publicity & Communications
iii. Tribunal Administration iv. Facility Management
v. Accounts
vi. Audit

A Tribunal is located in each of the six geo-political zones, Abuja and Lagos with areas of jurisdiction as stated below.
(i) North East Zone Tax Appeal Tribunal- Located in Bauchi covers Adamawa, Borno, Bauchi, Gombe, Yobe and Taraba States.
(ii) North West Zone Tax Appeal Tribunal- Located in Kaduna covers Kaduna, Kano, Katsina, Kebbi, Jigawa, Sokoto and Zamfara States.
(iii) North Central Zone Tax Appeal Tribunal- Located in Jos covers Benue, Nasarawa, Niger, Kogi, Kwara and Plateau States.
(iv) South West Zone Tax Appeal Tribunal- Located in Ibadan covers Ekiti, Ogun, Ondo, Osun and Oyo States.
(v) South East Zone Tax Appeal Tribunal- Located in Enugu covers Abia, Anambra, Ebonyi, Enugu and Imo States.
(vi) South South Zone Tax Appeal Tribunal- Located in Benin City covers Akwa Ibom, Bayelsa, Cross River, Delta, Rivers and Edo States.
(vii) Abuja Tax Appeal Tribunal- Located in Abuja covers Abuja, Federal Capital Territory only.
(viii) Lagos Tax Appeal Tribunal- Located in Lagos covers Lagos State only.

The Tribunals is set up across the six (6) geo-political zones of the country in accordance with the provision of Section 59(1) of the Federal Inland Revenue Service (FIRS) Establishment Act 2007 with two (2) additional Tribunals in Lagos and Abuja. Therefore, the TAT is an amalgam of eight (8) zonal tribunals and a Coordinating Secretariat.

Tax Appeal Commissioners are responsible for the adjudication of all cases filed at the Tribunal. The Commissioners are appointed on part basis and as often as may be necessary, they meet to hear appeals in the jurisdiction or zone assigned to that Tribunal.
Tax Appeal Tribunal has a total of forty (40) Tax Appeal Commissioners. A Tribunal consists of five (5) members appointed by the Honorable Minister of Finance. The Chairman for each zone shall be a legal practitioner who has been so qualified to practice for a period of not less than 15 years with cognate experience in tax legislation and tax matters. The Chairman presides at every sitting of the Tribunal and in his absence the members shall appoint one of them to be the Chairman.
The quorum at any sitting of the Tribunal shall be three members. A person shall not be qualified for appointment as a Tax Appeal Commissioner unless he is knowledgeable about the laws, regulations, norms, practices and operations of taxation in Nigeria as well as persons that have shown capacity in the Management of trade or business or a retired public servant in tax administration.
A Tax Appeal Commissioner shall hold office for a term of three years, renewable for another term of three years only and no more, from the date on which he assumes his office or until he attains the age of 70 years whichever is earlier.

1. The Coordinating Secretary (CS) is the Accounting Officer of the Tax Appeal Tribunal.
2. He reports to the Honorable Minister of Finance on all matters concerning the TAT. 3. Responsible for the day to day administration of the Tribunal.
4. Direct and supervise all the zonal secretaries, heads of units and all other employees of the Tax Appeal Tribunal.
5. Provide strategic direction on how to further develop sets of principles and techniques that will strengthen TAT’s operations.
6. As the accounting officer, ensure keeping of proper accounting records in respect of: – all revenues and expenditure of the TAT; – all asset, liabilities and other financial transactions; and – all revenues collected on behalf of the government. 7. Ensure the preparation of all financial documents including annual budgets and financial statements.
8. Prepare quarterly and annual reports, including financial statements, in accordance with accepted procedures and accounting principles.
9. Implement all TAT initiatives and projects.
10. Manage cost control and drive all policy initiatives and implementation.
11. Superintend over all TAT internal and external communication processes.
12. Create the necessary platform for Tax Appeal Commissioners to conduct sittings and ensure an efficient case flow document management system.

1. Collates and keeps records of proceedings of the zone.
2. Coordinate and keep custody of all Tribunal records at the zones.
3. Support the CS in creating a conducive environment for Commissioners to conduct their sittings.
4. Responsible for the day to day administration of the Zonal Tribunal.
5. Direct and supervise all the staff in their zones.
6. All notices, documents, other than decision of the Tribunal, are signified under the hand of the Secretary.
7. Shall be responsible for serving hearing notices to the parties on the date and place fixed for the hearing of each Appeal.