Nigeria: New procedural rules adopted for tax appellate tribunal

Minister of Finance, Budget and National Planning approved the “Tax Appeal Tribunal (TAT) (Procedure) Rules, 2021.”

“Tax Appeal Tribunal (TAT) (Procedure) Rules, 2021”

The Minister of Finance, Budget and National Planning approved the “Tax Appeal Tribunal (TAT) (Procedure) Rules, 2021” that replace the 2010 rules governing the tribunal.  

Among the changes to the rules governing the tax appellate tribunal procedures are the following items:

  • A requirement for taxpayers to pay 50% of any disputed amount as security for pursing an appeal, before the appeal begins
  • A modification of certain definitions and terms
  • Allowing the service of documents or processes by email or other electronic means
  • Allowing virtual or remote hearings and the delivery of decisions
  • A six-month window (measured from the date when trial begins) for the tribunal to issue a decision  
  • Provisions for hearing of ex-parte and non-contentious applications and for summary appellate procedures for liquidated money demands

Read an October 2021 report [PDF 223 KB] prepared by the KPMG member firm in Nigeria


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