THE federal government has announced that the newly inaugurated Tax Appeal Tribunals (Tat) would be established in eight different locations across the country.  The locations are in Bauchi, Kaduna, Jos, Ibadan, Enugu, Benin, Lagos and Abuja.
The new body replaces the body of Appeal Commissioners and the Value Added Tax Tribunals. Tat is vested with powers to settle disputes arising from the operations of the Act establishing the Federal Inland Revenue Service (FIRS).
Mansur Muhtar, minister of finance, said while inaugurating the tribunal in Abuja that the Tribunal shall sit at least once every quarter, being the minimum standard, and each sitting may last for a number of days depending on the magnitude of appeals before the tribunal. Muhtar explained that the sittings of the tribunal shall be held in public and interested members of the public can attend any hearing.
According to the minister, the tribunals are empowered to settle disputes arising from the operations of the Act and others as spelt out in the fifth schedule to the FIRS Establishment Act. Specifically, and in accordance with Section 59 (2) of the FIRS Act, they have jurisdiction over disputes arising from the Companies Income Tax Act; Petroleum Profit Tax Act, Personal Income Tax Act, Capital Gains Tax Act, Value Added Tax Act; Stamp Duties Act; Taxes and Levies (Approved list for collection) Act; as well as other laws, regulations, proclamations, government notices or rules related to these Acts.
The minister assured that government is committed to making Nigeria a preferred destination for both local and foreign investors by making the economy more investment friendly.  He described the setting up of the tribunals as a step in the right direction towards the attainment of that objective.
While describing the responsibilities of the members of the tribunal as enormous, the minister expressed confidence that they will do justice to their assignment in view of their qualifications and experiences in both the public and private sectors of the economy. He therefore charged them to adequately acquaint themselves with the provisions of the FIRS Act 2007 and other subsisting tax laws in Nigeria.