Admin.
The Federal government of Nigeria has opened a Tax Appeal Tribunal,TAT, in the South East.
The tribunal commenced operations with a pledge to foster a fair, transparent and efficient tax administration system in the region.
At its inaugural sitting in Enugu ,the Chairman of the Tribunal, Dr. Oracle Nwala emphasized the crucial role of the tribunal in resolving tax disputes while promoting compliance, business confidence and revenue generation.
He emphasized that the Tribunal was not a mere administrative body but a pillar of justice that ensures fairness for taxpayers while holding government authorities accountable to the principles of good governance.
“The TAT serves as an independent, efficient and accessible mechanism for resolving tax disputes in Nigeria. Our mission is to provide a structured and transparent adjudication process that enhances trust in the tax administration system,”
Dr. Nwala stated that the Tribunal, which was recently inaugurated by the Minister of Finance and Coordinating Minister of the Economy, Chief Wale Edun, in accordance with the mandate of the Federal Inland Revenue Service (Establishment) Act 2007, would uphold integrity, professionalism and impartiality.
The Tribunal Chairman expressed gratitude to President Bola Tinubu, the Minister of Finance, Mr. Wale Edun, the Chairman, Federal Inland Revenue Service, FIRS, Mr. Zaccheus Adedeji and the Coordinating Secretary of the TAT, Anita Erinne, for their commitment to strengthening Nigeria’s tax dispute resolution framework.
He called on stakeholders such as taxpayers, legal experts and industry practitioners to collaborate with the Tribunal in building a tax system that fosters national progress.
In a keynote address, the Former Deputy Vice Chancellor of the University of Nigeria, Enugu Campus,
Professor Edith Nwosu, challenged the newly constituted Tribunal to recognize taxation as both a legal and moral obligation essential to national development.
Prof. Nwosu described the Tribunal as standing at a critical crossroads, with the potential to either transform Nigeria’s tax system through fairness and accountability or allow stagnation through self-interest and inefficiency.
She drew from biblical references to emphasize the sanctity of taxation, quoting Matthew 22:21 Which says—“Render therefore to Caesar the things that are Caesar’s”, as a reminder of taxation’s divine endorsement as a tool for governance.
She also charged the Commissioners to ensure that tax adjudication remained just, equitable and devoid of political or personal bias.
According to her, “Your rulings will shape public trust in governance. If taxation is perceived as a tool for economic empowerment rather than an instrument of oppression, compliance will increase, and Nigeria will be on a path to sustainable development,”
Prof. Nwosu also stressed the importance of internal cohesion within the Tribunal, urging members to maintain effective group dynamics that foster collaboration, fairness and accountability.
“Leadership within the Tribunal must strike a balance between inclusivity and decisiveness to ensure that the principles of justice are upheld in every ruling,” she advised.
The Anglican Bishop of Nike Diocese, the Reverned Christian Onyia urged the tribunal to embrace accountability as a demonstration of their faithfulness as stewards.
The Commissioners of the TAT, South East Zone, who were formally introduced during the event, included
Dr. Chukwudi Oracle Nwala, an alumni of the national institute and Suffolk University Law School, Boston and an accomplished legal practitioner with over 25 years experience in Leadership and Strategic Studies; Mr. Jude Egbo, a chartered accountant and member of the Governing Council of the Institute of Chartered Accountants of Nigeria, ICAN; Mr. Okide Ezigbo, a lawyer with a Master’s in Commercial Law from Robert Gordon University, Aberdeen, and an MBA from Kellogg School of Management.
Others included Mr. Joel Sunsuwa, a Chartered and Certified National Accountant and retired Director in the Office of the Secretary to the Government of the Federation, now in private practice and Mr. Anthony Eromosele, a chartered accountant and chartered tax practitioner, also a fellow of both ICAN and the Chartered Institute of Taxation of Nigeria, CITN.
The special sitting, chaired by Ide Udeagbala, a former Commissioner and Mayor of Aba South Local Government Area, Abia State, also featured good will messages from prominent tax practitioners and stakeholders, including Chief Emmanuel Nnamani, Chairman of the Enugu State Internal Revenue Service, most of whom reaffirmed their commitment to the tribunal.
The inaugural sitting of the TAT, South East Zone, was attended by top government officials, tax practitioners, legal experts and stakeholders in both government and business community.