TAT Establishment Order

FEDERAL INLAND REVENUE SERVICE (ESTABLISHMENT) ACT (No. 13 of 2007)
Tax Appeal Tribunals (Establishment) Order, 2009
[25th. November, 2009)

 

In exercise of the powers conferred upon me by section S9 and the Fifth Schedule to the Federal Inland Revenue Service (Establishment) Act, 2007 and
all other powers enabling me in that behalf, I, DR MANSUR MUHTAR, MINISTER OF
FINANCE, hereby make the following Order:

In exercise of the powers conferred upon me by section S9 and the Fifth Schedule to the Federal Inland Revenue Service (Establishment) Act, 2007 and
all other powers enabling me in that behalf, I, DR MANSUR MUHTAR, MINISTER OF FINANCE, hereby make the following Order:1. The Tax Appeal Tribunal established under Section 59 of the Federal Inland Revenue (Establishment) Act is hereby constituted into the following zones of the Federal Republic of Nigeria:


(i) North East Zone Tax Appeal Tribunal- Zoning of the Tax Appeal Tribunal Sitting in Bauchi, Bauchi State. This Tribunal shall cover Adamawa, Borno, Bauchi, Gombe, Yobe arid Taraba States.
(ii) North West Zone Tax Appeal Tribunal- Sitting in Kaduna, Kaduna State. This Tribunal shall cover Kaduna, Kano, Katsina, Kebbi, Jigawa, Sokoto and Zamfara States.
(iii) North Central Zone Tax Appeal Tribunal- Sitting in Jos, Plateau State. This Tribunal shall cover Benue, Nasarawa, Niger, Kogi, Kwara and Plateau States.
(iv) South West Zone Tax Appeal Tribunal- Sitting in Ibadan, Oyo State. This Tribunal shall Cover Ekiti, Ogun, Ondo, Osun and Oyo States.
(v) South East Zone Tax Appeal Tribunal- Sitting in Enugu, Enugu State. This Tribunal shall cover Abia, Anambra, Ebonyi, Enugu and Imo States.
(vi) South South Zone Tax Appeal Tribunal- Sitting in Benin City, Edo State. This Tribunal shall cover Akwa Ibom, Bayelsa, Cross River, Delta, Rivers and Edo States.
(vii) Abuja Tax Appeal Tribunal- Sitting in Abuja, Federal Capital Territory. This Tribunal covers Abuja, Federal Capital Territory only.
(viii) Lagos Tax Appeal Tribunal- Sitting in Lagos, Lagos State. This Tribunal shall cover Lagos State only.

2. The Minister shall appoint the Chairman and Commissioners of the Tax Appeal Tribunals.
3. The Minister shall appoint a Secretary for each Zone of the Tribunal to carry out the functions and duties of a Secretary to the Tax Appeal Tribunal, as provided under the Federal Inland Revenue Service (Establishment) Act, 2007.
4. A Tax Appeal Tribunal shall have a minimum of one sitting per quarter (three months within a calendar year) and four per calendar year: Provided however that the Tribunals may sit as often as is necessary to effectively discharge its duties.
5. All pending proceedings before the dissolved Body of Appeal Commissioners and Value Added Tax Tribunals are hereby transferred to the Tax Appeal Tribunals.
6. This Order may be cited as Tax Appeal Tribunals (Establishment) Order, 2009.


MADE at Abuja this 25th day of November, 2009.
DR MANSUR MUHTAR
Honourable Minister of Finance


EXPLANATORY NOTE
(This note does not form part of the above Order but is intended to explain its purport) This Order seeks, among other things, to specify the number of zones,
States within each zone, appointment of Chairman and Commissioners of the Tribunal and other matters for the effective exercise of its jurisdiction as provided under the Fifth Schedule to the Federal Inland Revenue Service (Establishment) Act, 2007.