...the Tribunal should be devoid of technicalities - Says Oniyangi

The Tax Appeal Tribunal has said the recent launching of Tribunal Procedure Rules 2021, electronic filing application, and Virtual Court is geared towards effective tax justice delivery system in Nigeria, urged the taxpayers, tax authorities, and the general public to make use of the advantage.

The Co-ordinating Secretary of the Tribunal, Bolanle Oniyangi Esq made the remark at communique issued on Thursday at the end of a 2-day Retreat/Training for Chairmen, Commissioners, and Secretaries on the Tribunal (Procedure) Rules, 2021 and e-filing system which took place at Transcorp Hilton Hotel Abuja on 19th and 20th January 2022.

This comes as the Tribunal says its recently launched e-filing portal https://tat.gov.ng is a technological solution deliberately deployed to enhance effective adjudication and delivery of justice to the government and taxpayers. 

Oniyangi maintains that access to justice in tax-related matters should be devoid of technicalities to encourage aggrieved parties towards building confidence in the Tribunal and urged all the stakeholders to take advantage of the e-filing novel innovation. 

She assured that concerning Order III Rule 6 of the TAT (Procedure) Rules, 2021, the Tax Appeal Tribunal will do substantial justice to aggrieved persons that come before it relying on relevant statutes.

Oniyangi in the communique further reiterated the commitment of the Tribunal to determine matters expeditiously in order to sustain the confidence of the tax community.

At the Retreat/Training which had in attendance the Chairman, Federal Inland Revenue Service, Muhammad Nami, the Tribunal was applauded for the competence exhibited by members and the quality of judgments delivered which necessitated some amendments contained in the Finance Acts.

The Tribunal further appealed to relevant authorities to do everything within their reach to ensure that Tax Appeal Tribunal attains autonomy. 

The communique added, "The CS is encouraged to organize more training and workshops, locally and internationally, for Commissioners to enable them to be in tune with international best practices in tax dispute resolution.

“The TAT solicits the assistance of the Minister for FCT & State Governors to provide permanent structures for the Zones in their respective jurisdictions so as to end the current arrangement where the Zones are located in rented buildings." 

Lastly, the Co-ordinating Secretary, Bolanle Oniyangi said the e-solution was adopted in tandem with the present global and national realities to make processes of work environment easier and faster and more particularly with regards to the recent global challenges occasioned by covid-19. 

Oniyangi further expressed that the e-filing solution allows litigants to file their appeals from the comfort of their offices; connecting to the tribunal virtually and receiving hearing notices electronically amongst other features.