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December 21, 2021

A Critical Evaluation Of Order 3 Rule 6 (A) of the Tax Appeal Tribunal (Procedure) Rules, 2021 and its Impact on Access to Justice

The Honourable Minister for Finance, Budget and National Planning, Mrs. Zainab Shamsuna Ahmed, in exercise of her powers per Paragraph 21 of the Fifth Schedule of the Federal Inland Revenue Service (Establishment) Act, 2007, issued the new Tax Appeal Tribunal (Procedure) Rules, 2021 (“Rules”). The Rules came into force on 10th June, 2021 and repealed...
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