TAT Structure

The organizational structure of T.A.T consists of eight (8) zonal tribunals and a coordinating secretariat.

The Coordinating Secretariat:

Administratively, the coordinating secretariat which is located in Abuja, FCT as a central coordinating office, has six (6) functional units as follows:

  1. Tax Records/Case Flow Management

  2. Publicity & Communications

  3. Tribunal Administration

  4. Facility Management

  5. Accounts

  6. Audit

The Coordinating Secretariat, headed by a Coordinating Secretary who is the administrative head and chief accounting officer of the tribunal, renders support services, coordinates the activities of the administrative cadre at the zonal level as well as general oversight functions of the secretariat staff.


The Zones:

A tribunal is located in each of the six geo-political zones, Abuja and Lagos with areas of jurisdiction as stated below.

  1. North East Zone Tax Appeal Tribunal- Bauchi covers Adamawa, Borno, Bauchi, Gombe, Yobe and Taraba States.
  1. North West Zone Tax Appeal Tribunal-Kaduna covers Kaduna, Kano, Katsina, Kebbi, Jigawa, Sokoto and Zamfara States.

  1. North Central Zone Tax Appeal Tribunal- Jos covers Benue, Nasarawa, Niger, Kogi, Kwara and Plateau States.

  1. South West Zone Tax Appeal Tribunal- Ibadan covers Ekiti, Ogun, Ondo, Osun and Oyo States.

  1. South East Zone Tax Appeal Tribunal- Enugu covers Abia, Anambra, Ebonyi, Enugu and Imo States.

  1. South South Zone Tax Appeal Tribunal- Benin City covers Akwa Ibom, Bayelsa, Cross River, Delta, Rivers and Edo States.

  1. Abuja Tax Appeal Tribunal- Abuja covers Abuja, Federal Capital Territory only.

  1. Lagos Tax Appeal Tribunal- Lagos covers Lagos State only.

The Secretary is the administrative head of the Zonal Secretariat and responsible for the day-to-day administration of each of the Tribunals and supported by other registry and administrative staff.


The Tax Appeal Commissioners:

Tax Appeal Tribunal has a total of forty (40) Tax Appeal Commissioners appointed by the Minister of Finance with a panel of five (5) Commissioners sitting in each of the eight (8) zones to hear any Appeal filled at the Tribunal. Each zone has a Commissioner designated as a Chairman with other four (4) Commissioners. A Commissioner shall hold office for a term of three (3) years, renewable for another term of three years. A consummate group of retired Judges, Senior Advocates, Lawyers and Accountants have been carefully selected as Commissioners to handle appeals at each of the tribunals of T.A.T nationwide.