Fees
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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 2,000 |
| Where penalty imposed or amount claimed by appellant exceeds N100,000 = but does not exceed N500,000 |
6,000 |
| Where penalty imposed or amount claimed by appellant exceeds N500,000 = but does not exceed N5,000,000 |
N10,000 |
| Where the penalty imposed or amount claimed by appellant exceeds N5,000,000 |
N14,000 |
| Where no monetary penalty imposed and appellant’s claim is not for recovery of money |
N4,000 |
| Application on notice |
N1000 |
| Application ex-parte |
N1000 |
| Oath |
N500 |
| Filing of a document |
N500 |
| Sealing of a document |
N500 |
| Filing of Exhibit |
N500 |
| Service within jurisdiction |
N5, 000 |
| Service out of jurisdiction |
N10, 000 |
| Mileage per km |
N100 |
| Drawing up a formal order or judgment |
N1000 |
| Searching the Archives |
N1, 000 |
| Issue of a document or record of proceedings– rate per folio of 100 words |
N500 |
| Issue of subpoena |
N1000 |
| For Certifieding 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 |
N10, 000 |
| Allowance to witness, if outside jurisdiction rate per day |
N20, 000 |
| Issue of Witness Summons |
N1000 |
| Inspection of Record of Proceedings |
N2, 000 |
| Filling of Notice of Discontinuance |
N500 |
| Any service not specifically provided for herein |
N,000 |