July 13, 2018
The Federal Government has reconstituted the Tax Appeal Tribunal (TAT) across the six geopolitical zones as well as Lagos State and the Federal Capital Territory, Abuja. This was announced by the Honourable Minister of Finance, Kemi Adeosun, in Abuja on 12 July 2018.
The TAT was first constituted in 2009 pursuant to Section 59 of the Federal Inland Revenue Service (FIRS) Establishment Act and it is empowered to settle tax disputes arising from the operations of applicable tax laws in Nigeria. However, upon the expiration of the tenure of the immediate past TAT Commissioners in 2016, new Commissioners were not appointed.
The Minister of Finance announced the appointment of Tax Appeal Commissioners that will adjudicate on tax disputes brought before the TAT across the zones. The Tax Appeal Commissioners are expected to hold the office for a term of three years, only renewable for another term of three years in line with the provisions of the FIRS Establishment Act.
The reconstitution of the TAT will expectedly foster speedy resolution of existing and fresh tax disputes. With the increased budgetary target of the FIRS, it is likely that there will be increased disputes between the tax authorities and taxpayers. Aggrieved taxpayers should therefore take advantage of the TAT to seek resolution of tax disputes.