The uniqueness of the Nigerian business environment requires prospective investors, especially
foreign investors, to understand the regulatory framework prior to commencing business
Industries such as energy, mining, telecoms and other viable investment vehicles have distinct
rules and regulations which require careful adherence. There are also general regulatory issues
such as formal registration for all companies and individuals intending to do business, tax
requirements and liaison with various government agencies. All of these issues may require the
service of a professional adviser.
Tax Appeal Tribunal (TAT) is established in accordance with Section 59(1) of the Federal Inland
Revenue Service (Establishment) Act 2007. TAT formally took off pursuant to the Tax Appeal
Tribunals Establishment Order 2009 issued by the Minister of Finance, Federal Republic of
Nigeria as published in the Federal Government Official Gazette No 296, Vol. 96 of 2nd
December, 2009. By this enactment, TAT replaced the former Body of Appeal Commissioners
(BAC) and Value Added Tax (VAT) Tribunals.
However, on Thursday, 12 July 2018, the Honourable Minister of Finance (HMoF) announced the
reconstitution of the Tax Appeal Tribunal (TAT) in the six (6) geopolitical zones of Nigeria, in
addition to Lagos and Abuja. This is pursuant to the powers conferred on the HMoF by Section
1(1), Fifth Schedule to the Federal Inland Revenue Service (Establishment) Act, 2007 (FIRS Act).
Members of the reconstituted TAT (known as Tax Appeal Commissioners) are expected to hold
office for a term of 3 years from their date of appointment subject to another three year extension
to the extent that they do not exceed 70 years of age. These commissioners were drafted from
various professional bodies such as the Institute of Chartered Accountants of Nigeria, Association
of National Accountants of Nigeria, the Chartered Institute of Taxation of Nigeria, the Nigerian
Bar Association and the Nigerian Association of Chambers of Commerce & Industry, Mines and
Agriculture. A number of the new Commissioners have extensive experience in tax administration,
policy, enforcement and practice, having served for many years at the Federal Inland Revenue
The TAT is primarily set up as an administrative court to adjudicate over disputes and
controversies which may arise from federal tax laws contained in the First Schedule to the (FIRS
Act). They include;

  1. Companies Income Tax Act
  2. Petroleum Profits Tax Act
  3. Personal Income Tax Act
  4. Capital Gains Tax Act

By Ikechukwu Onuoma Esq