The Tax Appeal Tribunal (TAT) is an administrative body established by the Federal Inland Revenue Service Establishment Act to hear and resolve tax disputes arising from all federal tax legislation. These include, the Companies Income Tax Act, Personal Income Tax Act, Petroleum Profits Tax Act, Value Added Tax Act, Capital Gains Tax Act, Stamp Duties Act, Tax and Levies (Approved List for Collection) Act, all regulations or rules issued in terms of these legislation and any other laws subsequently passed by the National Assembly.
The Tribunal is the first forum for aggrieved persons (taxpayers or tax authorities) to litigate before approaching the High Court.
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