Executive summaryPursuant 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. They are specifically intended to facilitate an effective litigation management system and accelerate the determination of tax-related matters. The Rules promote the use of (1) electronic filing, (2) service systems and (3) proceedings for tax-related matters. In addition, they provide directions...