0704-883-0675     |      dataprojectng@gmail.com

A CRITICAL ANALYSIS OF THE POWERS OF THE TAX APPEAL TRIBUNAL UNDER THE FEDERAL INLAND REVENUE SERVICE ACT, 2007 IN THE SETTLEMENT OF TAX DISPUTES IN NIGERIA.

  • Project Research
  • 1-5 Chapters
  • Abstract : Available
  • Table of Content: Available
  • Reference Style: FOOTNOTE / ENDNOTE
  • Recommended for : Student Researchers
  • NGN 3000

ABSTRACT

A critical appraisal of the powers of the Tax Appeal Tribunal (TAT) in the settlement of Tax disputes in Nigeria stems from the fact that taxation is fast becoming the pivot and bane of Nigeria’s Development. This research examined the legal frame work that established and clothed this tribunal with powers, functions and jurisdiction of the TAT.The limitations which possess as challenge to the operation of the TAT was highlighted. These are the jurisdictional conflict between the TAT and the Federal High Court, composition of the members of the TAT in the light of Section 36(1) of the 1999 Constitution (As amended), the insertion of an ouster clause preventing one from challenging the propriety or otherwise of the appointment of a Tax Commissioner and the limited right of Appeal to the Federal High Court on points of Law.The Research also examined laws on the defunct Body of Appeal Commissioners (BAC) and Value Added Tax Tribunal (VAT-T) the predecessor bodies to the TAT with a view to distinguishing them from the TAT, the application of the legal frame work on the operation of the TAT, establish findings and make recommendation on problems and challenges. Also discussed was the reason for examining the powers, functions and jurisdiction of the TAT. This is so because of the fact that this body has a lot to contribute in enhancing the revenue profile of the government in amicable settlement of tax disputes. Therefore, this research x-rayed the problems and challenges facing the TAT and proffer suggestions in tackling these problems which will better place the tribunal as a mechanism of tax compliance. The Research is doctrinal in nature using primary and secondary authorities. This study made some findings which pose as serious challenges to the smooth operation of the TAT. These are: the constitutional conflicts between the TAT and the Federal High Court over taxing and revenue matters of the Federal government in the light of the exclusive jurisdiction of the Federal High Court as seen in Section 251 of the 1999 Constitution(As amended), constitionality of the composition of the TAT, the insertion of an ouster clause which ousts the jurisdiction of the court of law from entertaining any question with regards the validity or otherwise of the appointment of a TAT Commissioner and Appeal from the TAT to the Federal High Court on points of Law. These challenges have continued to elicit legal actions before the various courts in Nigeria. Recommendations have also been proffered such as an amendment to the Federal Inland Revenue Service (Establishment) Act, 2007 and the Federal High Court Act, 2005 to make the TAT a division of the Federal High Court with the both judges and non-judges who will sit as Assessors in the tribunal, hence an amendment to paragraph 2(1) of the Fifth Schedule to the FIRS (Est.) Act removing the appointment from the Minister of Finance to a committee from Ministries of Finance and Justice. The removal of the ouster clause in paragraph 8 of the Fifth Schedule and making appeal lie directly from the TAT to the Court of Appeal.




FIND OTHER RELATED TOPICS


Related Project Materials

THE PROVISION OF PUBLIC AMENITIES AND ITS IMPACT ON SMALL SCALE VENTURES IN NIGERIA

ABSTRACT

This research project tends to examine the Provision of Public Amenities and Its Impac...

Read more
JURISPRUDENTIAL ANALYSIS OF HOMOSEXUALITY AND SAME SEX MARRIAGES: SUPPORTING THE NIGERIAN PERSPECTIVE

ABSTRACT

Homosexuality is the romantic attraction, sexual attraction or sexua...

Read more
THE ROLE OF VOCATIONAL EDUCATION IN SUPPORTING SUSTAINABLE AGRICULTURAL INNOVATIONS

ABSTRACT: The role of vocational education in supporting sustainable agricultural innovations is crucial for advancing environmentally-friendl...

Read more
THE ROLE OF ADAPTABILITY IN ADMINISTRATIVE ROLES

THE ROLE OF ADAPTABILITY IN ADMINISTRATIVE ROLES

Abstract: This study explores the rol...

Read more
THE ROLE OF EARLY CHILDHOOD EDUCATION IN SOCIAL-EMOTIONAL LEARNING

ABSTRACT: The role of early childhood education in social-emotional learni...

Read more
TAX IMPLICATIONS OF FINANCIAL REPORTING DECISIONS

ABSTRACT:

This study investigates the tax implications of financial reporting decisions in Lagos State, Nigeria. The obj...

Read more
INNOVATIONS IN INTEGRATING STEM EDUCATION INTO VOCATIONAL CURRICULA

ABSTRACT: This study explores innovations in integrating STEM (Science, Technology, Engineering, and Mathematics) education into vocational cu...

Read more
A CRITIQUE OF DIPLOMATIC IMMUNITY IN INTERNATIOANAL LAW

ABSTRACT

Just as it is common for conflicts to arise in every human relationship, the relationship between an employer and an employee is...

Read more
APPRAISING USERS’ SATISFACTION LEVEL OF FACILITIES MANAGEMENT SERVICES IN CONDOMINIUM APARTMENTS

ABSTRACT

 Increased urbanisation in Lagos State has brought about the challenges of inadequate hou...

Read more
AN ANALYSIS OF THE LEGAL RIGHTS OF THE NIGER DELTA STATES IN RELATION TO OWNERSHIP AND CONTROL OF MINERAL RESOURCES UNDER NIGERIAN LAW

ABSTRACT

Natural resources worldwide are a gift of nature and an endowment of comfort that makes the existence of mankind complete. As na...

Read more
Share this page with your friends




whatsapp