The Tax Appeal Tribunal has been reconstituted

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On February 19, 2025, the Federal Government of Nigeria inaugurated 50 newly appointed Tax Appeal Commissioners, marking a significant advancement in the nation’s tax reform initiatives. The inauguration ceremony, held at the Ministry of Finance Auditorium in Abuja, was presided over by the Honourable Minister of Finance and Coordinating Minister of the Economy, Mr. Wale Edun.

In his address, Minister Edun underscored the pivotal role of the Tax Appeal Tribunal (TAT) in ensuring fair and efficient resolution of tax disputes, which is essential for attracting investment and fostering a business-friendly environment. He emphasized that while tax avoidance remains legal, curbing tax evasion is vital to maintaining trust in Nigeria’s tax system and securing funding for national development.

Minister Edun also highlighted positive trends in Nigeria’s economic indicators, such as stabilizing inflation, declining food prices, and increased oil production. These improvements reflect the progress of President Bola Ahmed Tinubu’s Renewed Hope Agenda, aimed at placing Nigeria on a sustainable path of growth, job creation, and poverty reduction.

Minister of State for Finance, Dr. Doris Uzoka-Anite, described the Tribunal as a key mechanism in the tax system, balancing the government’s interest in revenue generation with the protection of taxpayers’ rights. She urged the newly appointed commissioners to leverage their extensive experience to achieve the government’s policy objectives.

Responding on behalf of the commissioners, Mr. Aderibigbe Adedeji, Commissioner and Chairman of the Tax Appeal Tribunal, expressed gratitude to President Bola Ahmed Tinubu for the opportunity to serve. He assured that the commissioners would apply their expertise diligently in fulfilling their duties.

This inauguration is part of the Federal Government’s broader tax reforms designed to increase revenue for critical sectors, including infrastructure, healthcare, and education. Conducted under the authority of the Federal Inland Revenue Service (Establishment) Act 2007, the event reinforces the government’s commitment to strengthening institutions vital for Nigeria’s economic transformation.

With the induction of these Tax Appeal Commissioners, Nigeria is poised to enhance its tax system’s robustness and efficiency, paving the way for increased revenue generation and sustainable economic growth.

The reconstitution of the Tribunal is a positive step forward, as it will facilitate the resolution of long-standing disputes awaiting adjudication. It is anticipated that the newly appointed Commissioners will maintain impartiality, irrespective of their prior professional experiences. To avoid prolonged inactivity at the Tribunal, the appointment and tenure renewal processes for Commissioners should be streamlined. Establishing a clear timeline for the Minister to appoint new Commissioners before or immediately after the end of an existing tenure would help ensure continuity and efficiency in the Tribunal’s operations.