Preparing a Tax Appeal Tribunal notice of appeal
What goes into a Nigerian client's notice of appeal to the Tax Appeal Tribunal on Form TAT 1, the evidence bundle, and who may represent the client.
By Achekam · · 5 min read · For Accountants & audit firms in Nigeria
The objection did not work. The NRS has confirmed its assessment, the client is sure it is wrong, and the partner has agreed to take the matter to the Tax Appeal Tribunal. Now someone has to prepare the notice of appeal, and the junior assigned to it opens a blank document.
A notice of appeal is not a letter of complaint. It is a formal document with required contents, filed in a particular place with particular copies, and supported by evidence that must be lodged at the same time. Getting it right the first time avoids arguments about form that distract from the real dispute.
Grounds, reliefs and the particulars of the assessment
The Tribunal's FAQ, restating the Tax Appeal Tribunal (Procedure) Rules 2021, lists what the notice must state:
- the grounds of appeal;
- the reliefs sought;
- particulars of the assessment, decision, action or demand notice, such as the applicant's name, address and TIN;
- the persons directly affected;
- who is acting for the appellant;
- the addresses for service of both parties.
The grounds and the reliefs carry the case. Grounds should be specific: not "the assessment is excessive", but which items the client disputes and why, in law or in fact. Reliefs should say exactly what the client wants the Tribunal to order, such as setting aside the assessment, reducing it to a stated basis, or cancelling a penalty.
The particulars must match the documents. A notice that misdescribes the assessment, by the wrong date, reference or tax period, invites an objection on form before the substance is heard. Take each particular from the assessment notice itself, not from memory or the client's summary.
Witness lists, sworn statements and documents
Evidence is not added later at the client's convenience. According to the Tribunal's FAQ, an appellant who wants to rely on witness evidence must file, with the notice of appeal, a list of witnesses, their sworn statements on oath and copies of every document to be relied on.
That changes the order of work. The firm cannot draft the notice and then start gathering evidence; both must be ready together. For a typical tax appeal, the bundle may include:
| Item | Typical source |
|---|---|
| The assessment or demand notice | Client's correspondence from the NRS |
| The objection and the NRS's response | Client's file |
| Financial statements and tax computation for the period | Firm's working papers |
| Contracts, invoices or schedules supporting disputed items | Client's records |
| Witness statements, such as from the finance director | Prepared with the witness and sworn |
Who may appear for the client
The FAQ says an appellant may appear in person or be represented by counsel, or by a chartered accountant or adviser. A partnership may act through one of its partners, and a company through one of its directors, officers or employees.
The notice must state who is acting, so the decision about representation comes before filing. Some firms present their clients' appeals themselves; others work with counsel, especially where the dispute turns on points of law. Whichever is chosen, state it accurately, and make sure the representative has the client's written authority.
Copies, the zone and the fee
The FAQ also sets out the mechanics. An appeal is filed in the Tribunal zone from which it emanates, on Form TAT 1 in the First Schedule to the Procedure Rules, with the fee prescribed in the Second Schedule. Ten copies of the notice of appeal are filed at that zone. Tribunal offices are located in each of the six geo-political zones, and the FAQ adds that appeals can also be filed online.
The NRS's page on the Tax Appeal Tribunal explains the appeal route, the 30-day time limit and what to include, and is a useful companion to the Tribunal's own FAQ. Confirm the fee and the filing method in force before the filing day.
The time limit, and late appeals
The Tribunal's FAQ says an appeal must be filed within 30 days. The FAQ and the NRS's own page describe the start of those 30 days differently, so check the Procedure Rules for the trigger that applies to the client's case and work from the earlier date if in doubt.
If the time has already passed, all is not necessarily lost. The FAQ says the Tribunal may entertain an appeal filed after the 30-day period if it is satisfied that there was sufficient cause for the delay. Do not rely on that as a plan. If a late appeal is unavoidable, record the reasons for the delay as they happen, with evidence, because the Tribunal will want to see them.
Achekam computes objection and appeal deadlines for Nigerian assessments from the approved administration rule, set to the end of the day in Africa/Lagos time, and its filing calendar leaves out any deadline whose rule is awaiting approval or contested, saying why. Where a date is missing, diarise it by hand. The earlier stage, objection, is covered in objection deadlines in Nigeria and Kenya.
Building the bundle from the client's folder
Much of what the Tribunal needs should already be in the firm's hands, if the matter was well kept from the start. In Achekam, the Document Centre holds a folder per client, where staff upload files and folders, keep versions, tag, archive and restore with a reason, and search. Create a sub-folder for the appeal and assemble the bundle there: the assessment, the objection, the NRS's response, the computation and supporting records.
Where something is missing, request it from the client through the RFI console, where staff create, send and track requests for documents, answers and confirmations. A request for "signed copies of the three supply contracts disputed in ground two" is better than a general plea for documents, and the console shows what is still outstanding as the deadline approaches.
A final pre-filing check:
- Every required particular stated, and checked against the assessment notice.
- Grounds specific; reliefs precise.
- Witness list, sworn statements and documents ready to file with the notice.
- Representative named, with written authority.
- Correct zone, Form TAT 1, the fee, and ten copies.
- Deadline confirmed against the Procedure Rules.
What the Tribunal process means from the business owner's side is explained in the Tax Appeal Tribunal for businesses.
Open the appeal sub-folder the day the NRS's response arrives, not the week the deadline falls. Calculate the deadline, request the missing evidence, and fix a filing date with enough room for the witness statements to be sworn.
General guidance only, not advice on your own circumstances. Tax and payroll rules change: check the current position with the authority or your adviser.
