Executive summary

Pursuant to her powers under Section 61 of the Federal Inland Revenue Service (Establishment) Act, 2007, the Minister of Finance, Budget and Planning, Mrs. Zainab Shamsuna Ahmed, approved the Tax Appeal Tribunal (TAT) (Procedure) Rules, 2021, (the Rules), which are retroactively effective from 10 June 2021.

The Rules are projected to govern the modalities and procedures of the TAT.…