Expert Releases New Book on Tax Appeal Tribunal

Kunle Adewale

As part of his contribution to Nigeria’s tax landscape, Olanrewaju Moshood Lassise-Phillips, a distinguished tax authority, will launch his highly anticipated book, ‘Nigeria’s Tax Appeal Succinctly Explained’ later this month.

This comprehensive make guide aims to demystify Nigeria’s tax appeal process, providing clarity and insight for taxpayers, legal practitioners, and stakeholders. Lassise-Phillips’ expertise, garnered from his tenure as Chairman of the Tax Appeal Tribunal Lagos Zone Panel 1, shines through in this meticulously researched publication.

“Nigeria’s Tax Appeal Succinctly Explained’ addresses the dearth of information on the Tax Appeal Tribunal’s practices and procedures, offering a concise and accessible exploration of the tax appeal ecosystem. The book’s 18 chapters delve into critical topics, including: ‘the Tribunal’s historical context and evolution since the enactment of the Native Tax Ordinance in 1906; the cycle of a typical tax appeal: a miniature version of the entire tax appeal process, identifying what tax disputes are suitable for hearing by the TAT; the Tribunal’s Jurisdiction including its limitations and the TAT’s competence to adjudicate federal taxes administered by sub-nationals; hearing Procedures which are in four varieties, with the appellant possessing the power to determine the procedure suitable to his appeal in the first instance; evidentiary rules and trial, special evidence rules apply to TAT’s hearings the Evidence Act only serve as guide; the role of precedent in tax appeal and psychology of the tax appeal commissioners in judgement writing.”

Lassise-Phillips noted, “This book is a response to the pressing need for curated information on Nigeria’s tax appeal process. My goal is to empower stakeholders with a deeper understanding of the system, facilitating more effective dispute resolution.”

One major strength of the book is its clear, concise language, expert analysis and insights as well as comprehensive coverage of tax appeal procedures. It appeals to all strata of the society.

Nigeria’s Tax Appeal Succinctly Explained is poised to become a seminal resource for Nigeria’s tax community, fostering greater transparency and efficiency in tax dispute resolution.