Tax Appeal Tribunal (Procedure) Rules, 2010

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1. These Rules may be cited as the Tax Appeal Tribunal (Procedure) Rules 2010.

2. These Rules shall apply in all proceedings of the Tribunal.

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In these Rules - "the Act" means the Federal Inland Revenue Service (Establishment) Act 2007;

"adviser" includes a chartered tax practitioner;

"appellant" means a person who files an appeal at the Tribunal under paragraphs 13 and 14 of the Fifth Schedule to the Act, and shall include a legal personal representative of a person entitled to file an appeal or a person appointed under Order 6 to proceed with an appeal on behalf of a person entitled to file an appeal;

"approved forms" means forms contained in the First Schedule to these Rules;

"Chairman" means the Chairman of the Tribunal, and where the context admits, includes a member selected to preside at any sitting of the Tribunal;

"direction" means any order or other determination by the Tribunal other than a decision, and in relation to interim proceedings includes an order and a witness summons;

"disputed decision" means a decision of the Service against which an appeal is brought under these Rules;

"hearing" means a sitting by the Tribunal in exercise of the power to decide an appeal with or without an oral hearing or interim proceedings;

"party" means in the case of an appeal, the appellant or the respondent, and includes the Service;

"register" means the register of appeals, applications and decisions kept in accordance with these Rules;

"respondent" means any party other than an appellant or applicant directly affected by an appeal;

"Reply" means a response or answer by a respondent in an appeal;