Nigeria: New tax appellate rules for judicial proceedings

The Federal High Court approved new tax appellate rules.

The Federal High Court approved new tax appellate rules.

The Chief Judge of the Federal High Court (FHC) approved new tax appellate rules—the “FHC Tax Appeal (Procedure) Rules, 2022.”

The new rules repeal measures that have been in effect since 1992. The new rules are effective 10 January 2022, and provide guidance on the preparation of notices of appeal against decisions of the Tax Appeal Tribunal and other issues relating to the commencement and prosecution of tax appeals at the FHC.

One change requires taxpayers to deposit any judgment debt from a tribunal’s decision in an interest yielding account, as a security deposit for prosecuting an appeal. An appeal may be dismissed when a taxpayer fails to make such security deposit.

Read a February 2022 report [PDF 504 KB] prepared by the KPMG member firm in Nigeria


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