Understand Nigeria's tax laws, including the Tax Appeal Tribunal, exemptions, and compliance. Stay informed on the Nigeria Tax Administration Act 2025.
What is the Tax Appeal Tribunal?
It is a specialised body established to settle tax disputes arising from the administration (including assessment, payment and enforcement) of tax laws in Nigeria.
Can a taxpayer appeal a decision of the Tax Appeal Tribunal?
Yes. Appeals can be made to the Federal High Court on points of law within 30 days of the Tribunal’s decision.
Is a taxpayer required to make a mandatory deposit as a precondition for appeal to the Tribunal?
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