About Us | Tax Appeal Tribunal

About The Tribunal

The Tax Appeal Tribunal (TAT) is established under Section 23 of the Joint Revenue Board of Nigeria (Establishment) Act, 2025. Its procedure is governed by the Second Schedule to the Act and the Tax Appeal Tribunal (Procedure) Rules, 2021.

Section 23 establishes the Tribunal, while Section 29 confers on it the jurisdiction to hear and determine tax disputes and controversies arising under the Nigeria Tax Act, 2025, the Nigeria Tax Administration Act, 2025, and any other tax law enacted by the National Assembly or the House of Assembly of a State.

Note: The Second Schedule to the Nigeria Revenue Service (Establishment) Act, 2025 further extends the Tribunal’s jurisdiction to include disputes arising under laws relating to the assessment, collection, and accounting of taxes, levies, fees, charges, and other government revenues administered by relevant government agencies.

Appeal Process

All proceedings before the Tribunal are guided by the Tax Appeal Tribunal (Procedure) Rules 2021. 'A taxpayer or tax authority aggrieved by an assessment, demand notice, action, or decision may file an appeal at the appropriate zonal Tribunal within 30 days from the date the assessment, demand notice, action, or decision was made.' Ensure consistency with Order 3 of the Tax Appeal Tribunal (Procedure) Rules 2021.

TAT provides an accessible, streamlined dispute resolution process as an alternative to the traditional court system, emphasizing efficient, amicable solutions. Key advantages include:

speedy and timely case resolutions
E-filing of appeals and Virtual hearings
Minimal adjournments
Focus on facts rather than technicalities

E-Filing

To improve accessibility and efficiency, TAT encourages electronic filing (e-filing) and has robust processes in place for virtual hearings. Here's how it works:

E-Filing Process:

Register or log in to the TAT online portal.
Complete and submit the required appeal forms and supporting documentation.
Pay any applicable fees online.
Receive confirmation and access details for your appeal.

Virtual Hearing Process

Tax Appeal Tribunal is committed to delivering accessible, fair, and timely tax dispute resolutions, bringing convenience to taxpayers and fostering confidence in Nigeria's tax system.

Once your appeal is filed, you'll be notified of the scheduled virtual hearing date and provided with a secure link to join.
Virtual hearings follow the same procedures as in-person sessions, with real-time participation from parties involved, including presentations and responses.
Rulings are delivered electronically, ensuring a fast and seamless process.

Our Zonal Tribunal Offices

There is a Tribunal for every Zone in Nigeria

The Tribunal operates across Eight cities in Nigeria's Six Geo-Political Zones: Abuja, Lagos, Ibadan, Benin, Enugu, Kaduna, Jos, and Bauchi, with a Coordinating Secretariat in Abuja.