One recent tax landscape event bears reflection: tenure expiration of Commissioners of the Tax Appeal Tribunal (TAT) and consequent suspension of TAT’s sitting across Zones. Apparently the TAT has not yet resumed sitting, stalling many pending tax appeals. Happening after adoption of the National Tax Policy (NTP), this evinces a pre- TNP problem of “lack of specific policy direction on tax matters in Nigeria...” (NTP, p.5) and detracts from NTP- consistent “vision to make taxation the pivot for the development of the Nigerian economy” (Omoigui-Okauru, 2011). It is also a seeming re-enactment of the undue delay between creation of the TAT in 2007, and its inauguration in 2010. This examines issues arising from this avoidable interregnum in the tax dispute resolution process
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