Nigeria: Tax Appeal Tribunal affirms authority to grant interim and interlocutory reliefs in tax disputes
The Lagos Zone of the Tax Appeal Tribunal clarified its own powers in tax-related matters.
The Lagos Zone of the Tax Appeal Tribunal (TAT) issued a ruling affirming its authority to grant interim and interlocutory reliefs, such as injunctions, in appropriate tax disputes.
The taxpayers, both related entities, were assessed stamp duties by the Federal Inland Revenue Service (FIRS) and filed an appeal at the TAT to discharge the assessment. They also sought interim injunctive relief at the Federal High Court (FHC) to prevent the FIRS from enforcing the disputed tax liability. The FIRS objected, claiming the simultaneous actions constituted an abuse of judicial process. However, the TAT ruled that the appeal did not constitute an abuse of court process, as the proceedings at the TAT and FHC were not on the same subject matter.
The TAT further clarified its own powers in tax-related matters, asserting its jurisdiction to grant interim reliefs.
Read a December 2025 report prepared by the KPMG member firm in Nigeria