From Assessment to Adjudication – Practical Guidance on Tax Objections, Appeals and Resolution Procedures
Final and Conclusive Assessments
A major risk under the 2025 framework is the concept of “final and conclusive” assessments.
Section 43 of the NTAA provides that where:
- No valid objection is filed within time;
- The assessment is agreed;
- The objection process is concluded; or
- The appeal is determined,
The assessment becomes final and conclusive.
Once finalized, the tax authority may proceed with:
- Enforcement;
- Recovery actions;
- Penalties;
- Interest accrual;
- Asset recovery proceedings.
This makes procedural compliance critically important.
Appeals before the Tax Appeal Tribunal (TAT)
Where the taxpayer remains dissatisfied after the objection stage, the next step is an appeal to the Tax Appeal Tribunal (“TAT”).
The TAT remains the primary specialized forum for tax adjudication in Nigeria. Under the 2025 reforms, its statutory basis has been strengthened and expanded.
The Tribunal now derives authority from Section 23 of the Joint Revenue Board of Nigeria (Establishment) Act 2025.
Jurisdiction of the TAT
The Tribunal has jurisdiction over disputes involving:
- Companies Income Tax;
- Petroleum taxes;
- Personal Income Tax;
- Capital Gains Tax;
- Stamp Duties;
- Value Added Tax;
- Other tax-related levies and revenue matters.
Filing an Appeal
An aggrieved taxpayer may appeal within the prescribed timeline after the objection decision.
The Tribunal permits:
- Electronic filing;
- Virtual hearings;
- Electronic certified true copies;
- Hybrid proceedings.
Practical Litigation Tips
a. Ensure Jurisdictional Compliance
Failure to file a valid objection may invalidate the entire appeal process.
b. Prepare for Fact-Heavy Proceedings
Tax disputes often turn on accounting evidence rather than pure legal principles.
c. Use Expert Witnesses Where Necessary
Transfer pricing and sector-specific disputes may require economists, accountants, and valuation experts.
d. Anticipate Data-Based Enforcement
Tax authorities increasingly rely on third-party databases and digital transaction trails.