EVALUATION OF THE RULES OF PRACTICE AND PROCEDURE OF THE TAX APPEAL TRIBUNAL IN NIGERIA

An analysis of the Tax Appeal Tribunal's jurisdiction in Nigeria underscores ongoing efforts to expedite the resolution of tax disputes. This initiative aims to alleviate the delays commonly encountered in traditional courts, which are often hindered by procedural technicalities, frequent adjournments, congested dockets, and a rigid approach to justice. As tax disputes pertain to revenue collection, prompt and effective resolution is vital for both tax authorities and taxpayers. Nonetheless, the intricate and often inaccessible rules governing the Tribunal may undermine fair outcomes, particularly when inconsistent application across cases or regions engenders uncertainty. Taxpayers and their representatives often lack sufficient knowledge of Tribunal procedures, leading to improper filings or missed appeals. There are also concerns about the independence and impartiality of tribunal members, especially in cases involving government agencies, which can erode public confidence. These challenges highlight the need to review and enhance the tribunal's rules of practice and procedure. This article examined the rules established by the Tax Appeal Tribunal (Procedure) Rules, 2021, which underpin the dispute-resolution framework under the 2025 tax reforms. It evaluated their efficacy in ensuring the equitable and expeditious resolution of tax disputes, analyzed stakeholders' difficulties in complying with these rules, and proposed recommendations to refine the tribunal's practice and procedural regulations.