TAT’s executive strategic programme to advance tax justice

The Tax Appeal Tribunal has concluded a three-day Executive Strategic Programme aimed at strengthening institutional capacity, enhancing tax adjudication and advancing tax justice under Nigeria’s evolving tax reform framework.

The programme, themed ‘The Tax Appeal Tribunal’s Role in Advancing Tax Justice under the Nigerian Tax Reforms,’ held from 27-29 October, 2026, in Abuja. It brought together commissioners, zonal secretaries, staff of the tribunal, tax administrators, legal practitioners and other stakeholders to examine emerging issues in tax administration and dispute resolution.

The programme featured technical sessions on petroleum taxation, anti-avoidance measures, business restructuring, trusts, Value Added Tax, Stamp Duties, Capital Gains Tax, solid mineral royalties and personal income tax under the new tax laws.

A major highlight was a panel discussion on ‘Taxing the Untaxed: The Nigeria Tax Act’ and ‘Taxation of the Informal Sector, Digital Economy and High Net Worth Individuals — Enforceability vs Reality.’ The session examined challenges associated with expanding Nigeria’s tax base and improving compliance, particularly within the informal sector and digital economy.

Participants also examined the role of digital innovation in tax adjudication, particularly the TAT E-Filing Platform, as a tool for improving access to justice, streamlining case management and enhancing the efficiency of dispute resolution.

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Other sessions addressed the taxation of non-residents, implementation of the Global Minimum Tax, judicial review of tax disputes and effective judgment writing. Discussions highlighted the importance of sound legal knowledge, professional competence and continuous learning in the administration of tax justice.

Speaking at the programme, the Coordinating Secretary of the Tax Appeal Tribunal, Mrs Anita Erinne, emphasised the importance of professionalism, integrity and continuous capacity development in the discharge of the Tribunal’s mandate.

According to a statement made by Erinne, effective tax dispute resolution was central to promoting fairness, transparency, investor confidence and national economic development.’  She expressed confidence that the knowledge gained would translate into improved adjudicatory practices and greater efficiency in the Tribunal’s operations across its zones.

The Tribunal expressed appreciation to all facilitators, participants, committees and stakeholders whose contributions ensured the successful execution of the programme.

The Executive Strategic Programme reaffirmed the Tax Appeal Tribunal’s commitment to institutional excellence, impartial adjudication and the promotion of a fair, accessible and efficient tax dispute resolution system in support of Nigeria’s economic transformation.