TAX APPEAL TRIBUNAL
Pursuant to the provisions of the Tax Appeal Tribunal (Procedure) Rules, 2021, to commence proceedings before the TAT, the Appellant shall file a Notice of Appeal in Form Tax Appeal Tribunal 1A to be accompanied by the prescribed fees as stipulated in the second schedule to the Rules.[4] The Rules further provide that for an appeal against the Service or the RTA to be competent, the aggrieved person must deposit 50% of the disputed amount into a designated account by the tribunal.[5]
The Notice of Appeal must contain the following:
The grounds of appeal stating whether the whole or part only of a decision is contested;
The exact nature of the reliefs sought;
The names and addresses of all parties directly affected by the appeal;
The address for service on the appellant and respondent.
The Notice of Appeal must be filed concurrently with the list of witnesses, witnesses’ written statements on oath, and copies of every document to be relied on at the trial.[6]
If and unless an order for substituted service is granted, all processes filed are to be served personally on the Respondent. It is noteworthy to state that service here includes an email service or any other form of electronic service.[7] Upon receipt of the filed documents, the Respondent has 30 days within which to file its opposition in Form Tax Appeal Tribunal 3. Proceedings at the TAT are to be held in public, and the onus of proving its case rests on the Appellant.[8]
After hearing both the Appellant and Respondent, the Tribunal may confirm, reduce, increase or annul the assessment, or make any such order as it deems fit.[9] It should be noted that this can be done remotely using virtual platforms.
Any party aggrieved by the final decision of the TAT may appeal to the Federal High Court, by giving notice in writing to the Secretary to the TAT within 30 days of the service of the TAT’s final decision on the party. Failure to appeal within this set time will mean the assessment and demand notices become final and conclusive, or in the case of an action against a decision of the RTA, it means the decision of the TAT is final and conclusive.
It is pertinent to note that by virtue of the Federal Inland Revenue Service Establishment Act, 2007, statutes of limitation do not apply to appeals brought before the TAT, save the provisions relating to time within which to appeal after a NORA and to appeal from a decision of the TAT.[10] Also, statutes of limitation do not apply to actions filed by the RTA for the recovery of any tax.