By Euclid Myke, Abuja
The newly constituted Tax Appeal Tribunal (TAT), has announced its readiness to address tax disputes all over the country, promote tax compliance and restore public confidence in the tax dispute resolution framework.
To kick-start the system, TAT held its inaugural sitting in Enugu on Wednesday, marking a significant milestone in Nigeria’s.
The event, attended by top government officials, tax practitioners, legal experts and key stakeholders in both government and business community, underscored the Tribunal’s commitment to fostering a fair, transparent and efficient tax administration system in the region.
In his opening remarks, the Chairman of the Tribunal, Dr. Oracle Nwala, welcomed participants and emphasized TAT’s crucial role in resolving tax disputes while promoting tax compliance, business confidence and revenue generation. He highlighted that the Tribunal is not merely an administrative body but a pillar of justice that ensures fairness for taxpayers while holding government authorities accountable to the principles of good governance.
“The TAT serves as an independent, efficient and accessible mechanism for resolving tax disputes in Nigeria. Our mission is to provide a structured and transparent adjudication process that enhances trust in the tax administration system,”
Dr. Nwala stated that the Tribunal, which was recently inaugurated by the Hon. Minister of Finance and Coordinating Minister of the National Economy, Chief Wale Edun, in accordance with the mandate of the Federal Inland Revenue Service (Establishment) Act 2007, would uphold integrity, professionalism and impartiality.
The keynote address, delivered by Professor Edith Nwosu, Former Deputy Vice Chancellor of the University of Nigeria, Enugu Campus, provided a compelling perspective on the Tribunal’s responsibility. Titled “A Conundrum to the Honourable Commissioners, Tax Appeal Tribunal, South East Zone,” her address challenged the newly constituted Tribunal to recognize taxation as both a legal and moral obligation essential to national development.
Prof. Nwosu described the Tribunal as standing at a critical crossroads, with the potential to either transform Nigeria’s tax system through fairness and accountability or allow stagnation through self-interest and inefficiency. She drew from biblical references to emphasize the sanctity of taxation, quoting Matthew 22:21—“Render therefore to Caesar the things that are Caesar’s”, as a reminder of taxation’s divine endorsement as a tool for governance.
She further charged the Honourable Commissioners to ensure that tax adjudication remains just, equitable and devoid of political or personal bias. “Your rulings will shape public trust in governance. If taxation is perceived as a tool for economic empowerment rather than an instrument of oppression, compliance will increase, and Nigeria will be on a path to sustainable development,” she noted.
Prof. Nwosu also stressed the importance of internal cohesion within the Tribunal, urging the Chairman and Commissioners to maintain effective group dynamics that foster collaboration, fairness and accountability. “Leadership within the Tribunal must strike a balance between inclusivity and decisiveness to ensure that the principles of justice are upheld in every ruling,” she advised.
The Honourable Commissioners of the TAT, South East Zone, who were formally introduced during the event, include: Chukwudi Oracle Nwala, Jude Sunny Egbo, Okide Kenneth Ezigbo, Joel Sunsuwa, and Anthony A. Eromosele.
The special sitting, chaired by Ide John Udeagbala, a former Honourable Commissioner and Mayor of Aba South Local Government Area, Abia State, also featured remarks from prominent tax practitioners and stakeholders, including Chief Emmanuel Nnamani, Chairman of the Enugu State Internal Revenue Service, who expressed optimism about the Tribunal’s role in advancing tax justice system in the South East region.
