Fees | Tax Appeal Tribunal

Tax Appeal Tribunal (Procedure) Rules 2010
SECOND SCHEDULE
SCHEDULE OF FEES (Order 21)

	Fees Payable
Where penalty imposed or amount claimed by appellant does not exceed N100,000	N 1,000
Where penalty imposed or amount claimed by appellant exceeds N100,000 = but does not exceed N500,000	N3,000
Where penalty imposed or amount claimed by appellant exceeds N500,000 = but does not exceed N5,000,000	N5,000
Where the penalty imposed or amount claimed by appellant exceeds N5,000,000	N7,000
Where no monetary penalty imposed and appellant’s claim is not for recovery of money	N2,000
Application on notice	N500
Application ex-parte	N500
Oath	N200
Filing of a document	N100
Sealing of a document	N100
Filing of Exhibit	N100
Service within jurisdiction	N2, 000
Service out of jurisdiction	N10, 000
Mileage per km	N20
Drawing up a formal order or judgment	N250
Searching the Archives	N2, 000
Issue of a document or record of proceedings– rate per folio of 100 words	N50
Issue of subpoena	N500
For certifying a true copy of document- rate per folio of 100 words	N50
Postage fees or courier charges (According to rates charged by service provider, Plus 10%)
Allowance to witness, if within jurisdiction rate per day	N5, 000
Allowance to witness, if outside jurisdiction rate per day	N10, 000
Issue of Witness Summons	N200
Inspection of Record of Proceedings	N1, 000
Filling of Notice of Discontinuance	N200
Any service not specifically provided for herein	N500

and speedy determination of matters without compromising the principle of fairness and equity.

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