DRAFT TAX APPEAL TRIBUNAL (PROCEDURE) RULES IN NIGERIA A SYNOPTIC EVALUATION
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Date
2010
Authors
SANNI, A.O
Journal Title
Journal ISSN
Volume Title
Publisher
The Chartered Institute of Taxation of Nigeria, Lagos.
Abstract
An appeal system provides a taxpayer who is dissatisfied with the final decision of the tax authority an avenue to ventilate his or her grievances before a quasi judicial body for tax adjudication. Considering the nature of tax as a compulsory imposition, a good appeal system, is a bulwark against arbitrary assessment and sustains the confidence of taxpayers to some extent. The establishment of the Tax Appeal Tribunal (TAT) under section 59 of the recently enacted Federal Inland Revenue Service (Establishment) Act (FIRS Act) is one of the landmark features of the ongoing tax reform of the Federal Government of Nigeria. The TAT is an attempt to provide a single appeal tribunal for the adjudication of disputes arising from the administration of all the federal taxes administered by the Federal Inland Revenue Service (FIRS) instead of the prior arrangement whereby the Value Added Tax Tribunal was responsible for determination of appeals on Valued Added Tax (VAT) while the Body of Appeal Commissioners was responsible for appeals arising from the administration of other federal taxes. The TAT was recently inaugurated in the expectation that it will soon commence operation . The Body of Appeal Commissioners and VAT Tribunal are now defunct while their jurisdictions are subsumed under the TAT.
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Keywords
DRAFT TAX APPEAL TRIBUNAL (PROCEDURE) RULES IN NIGERIA
Citation
Sanni, A.O (2010) "DRAFT TAX APPEAL TRIBUNAL (PROCEDURE) RULES IN NIGERIA A SYNOPTIC EVALUATION" (29) 1 The Chartered Institute of Taxation of Nigeria, Lagos.