Tax Appeal Tribunal (Procedure) Rules, 2021

Citation

1. These Rules may be cited as the Tax Appeal Tribunal (Procedure) Rules, 2021.

Revocation

2. The Tax Appeal Tribunal (Procedure) Rules No. 42 of 2010 is revoked.

Savings

3. Anything done under the revoked Rules shall remain valid, except it is inconsistent with the provisions of these Rules.

Application of the Rules

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

Objectives of the Rules

5. The objectives of the Rules are to - (a) enable the Tribunal deal justly, fairly and expeditiously with appeals; (b) encourage and promote the settlement of disputes among parties.

Interpretation

1. In these Rules - "the Act" means the Federal Inland Revenue Service (Establishment) Act 2007; "adviser" means any person providing tax advisory services to a taxpayer and includes consultants; "appeal" means an Appeal made pursuant to paragraphs 13 and 14 of the Fifth Schedule to the Act, and shall include Notice of Appeals made by the relevant tax authority; "appellant" means a person and includes the relevant tax authority who files an appeal at the Tribunal; "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; "consultants" has the same meaning as assigned to it under the Act; "direction" means any order or other determination by the Tribunal other than a decision; "disputed decision" means a decision of the Service or relevant tax authority against which an appeal is brought; "decision of the Tribunal" means a decision of the Tribunal made pursuant to these Rules, and shall include a ruling, order, direction, award or judgment of the Tribunal; "document only procedure" means a procedure under Order XV of these Rules; "hearing" whether in whole or in part means a sitting by the Tribunal in exercise of its power to decide an appeal, and shall include hearing by virtual means; "notice of appeal" means a notice of appeal filed under these Rules; "party" in the case of an appeal or application before the Tribunal means the appellant, applicant or respondent; "person" has the same meaning as assigned to it under the Act; "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; "secretary" means the person appointed as Secretary to the Tribunal; "summary appeal procedure" means procedure under Order XVI of these Rules; "the Service" means the Federal Inland Revenue Service; "tax laws" means the tax laws referred to under paragraph 11 of the 5th Schedule to the Act; "the Tribunal" means the Tax Appeal Tribunal established pursuant to Section 59 of the Act.