JURISDICTION, INDEPENDENCE AND OPERATIONS OF THE TAX APPEAL TRIBUNAL IN NIGERIA: CASE FOR ESTABLISHMENT OF TAX DIVISIONS AT THE SUPERIOR COURTS

Abstract

The Tax Appeal Tribunal (TAT) was established under the Federal Inland Revenue Service (Establishment) Act, 2007 for the resolution of disputes arising from the operations of the said Act and tax statutes under the First and Fifth Schedules thereof. However, the Tribunal and its enabling law has been criticised for usurping the powers and jurisdiction of the Federal and State High Courts, the procedure for appointment of Tax Appeal Commissioners and for other operational issues. The objective of this paper is to examine the criticisms against the jurisdiction, independence and operations of the Tax Appeal Tribunal (TAT), compare same with what is obtainable in other jurisdictions and also with the National Tax Policy, 2017 with a view to making recommendations for a more effective and efficient tax dispute resolution in Nigeria. The methodology adopted in this study is doctrinal. This paper found that the criticisms against the TAT are valid and to address these shortcomings, this paper makes a case for establishment of tax divisions at the various levels of the superior courts of record in Nigeria, instead of establishment of stand-alone tax tribunals or courts which will only lead to proliferation of specialised tribunals and courts.