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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 The Rules came into force on 10th June, 2021 and repealed the 2010 Rules.

The Rules introduced several welcome developments into the practices and procedures of the Tax Appeal Tribunal. A few of such notable introductions are electronic filing, virtual hearing, summary appeal amongst others, a majority of which are geared towards a more effective and expeditious dispensation of justice in Tax Administration in Nigeria.

However, Order 3 Rule 6 (a) of the TAT Rules has been the subject of heated contention since the introduction of the Rules. It provides as follows Read More

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