The Minister of Finance recently announced the reconstitution of the Tax Appeal Tribunal (TAT), with the appointment of commissioners for the tribunals situated in Lagos, Abuja and each of the six geo-political zones.
The TAT, established pursuant to the provisions of Section 59 (1) of the Federal Inland Revenue Service (FIRS) Establishment Act 2007, represents an opportunity for taxpayers to seek redress in disputes over assessments raised by FIRS.
Stakeholders are expected to take advantage of this announcement to present tax disputes to the appropriate tribunal.
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