On 19 November 2018, the Tax Appeal Tribunal (TAT) commenced sittings in all its zones after a period of over two years of inactivity.


Further to the inauguration of the Tax Appeal Commissioners on 5 November 2018, the Coordinating Secretary of the TAT issued a Public Announcement on 15 November 2018 informing the general public that the TAT would commence sittings on 19 November 2018. The Public Announcement also stated that hearing notices have been issued to all parties for pending and new appeals filed at the TAT from 2015 till date.

The various geographical zones and their area of jurisdiction are detailed below

S/N Geographical Zone Area of Jurisdiction
1 Abuja Zone Jurisdiction on cases from within FCT only
2 Lagos Zone Jurisdiction on cases from within Lagos State only
3 North-Central Zone Jurisdiction on cases from Benue, Nasarawa, Niger, Kogi, Kwara and Plateau State
4 North-East Zone Jurisdiction on cases from Adamawa, Borno, Bauchi, Gombe, Yobe and Taraba states
5 North-West Zone Jurisdiction on cases from Kaduna, Kano, Katsina, Kebbi, Jigawa, Sokoto and Zamfara states
6 South-East Zone Jurisdiction on cases from Abia, Anambra, Ebonyi, Enugu and Imo states
7 South-West Zone Jurisdiction on cases from Ekiti, Ogun, Ondo, Osun and Oyo states
8 South-South Zone Jurisdiction on cases from Akwa Ibom, Bayelsa, Cross River, Delta, Rivers and Edo states

We confirmed that the TAT has commenced sittings in the various zones in line with the Public Announcement.


Effective 19 November 2018, tax disputes may now be entertained at the TAT. As stated in our earlier tax alert on the reconstitution of the TAT (follow this link to access our previous alert), we expect that this development would foster speedy resolution of existing and fresh tax disputes. Aggrieved taxpayers should therefore take advantage of the TAT to seek resolution of tax disputes.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.