A CRITICAL ANALYSIS OF THE POWERS OF THE TAX APPEAL TRIBUNAL UNDER THE FEDERAL INLAND REVENUE SERVICE ACT, 2007 IN THE SETTLEMENT OF TAX DISPUTES IN NIGERIA


For more Commercial Law Project click here



TABLE OF CONTENTS

Title Page
Table of Cases
Table of Statutes
List of Abbreviations
Abstract
Table of Content

CHAPTER ONE: GENERAL INTRODUCTION
1.1       Background to the Research
1.2       Statement of the Problem
1.3       Objective of the Research
1.4       Justification of the Research
1.5       Scope of the Research
1.6       Research Methodology
1.7       Literature Review
1.8       Organizational Layout

CHAPTER TWO: THE POWER, FUNCTIONS AND COMPOSITION OF THE TAX APPEAL TRIBUNAL (TAT)
2.1       The Establishment of the Tax Appeal Tribunal
2.2       The Jurisdiction of the Tax Appeal Tribunal
2.3       Functions and Powers of the Tax Appeal Tribunal

CHAPTER THREE: A COMPARATIVE STUDY OF THE JURISDICTION, POWERS AND FUNCTIONS OF THE DEFUNCT BAC & VAT-T AND THE TAT
3.1       Establishment of the Body of Appeal Commissioners
3.1.1 Procedure for Appeal at the Body of Appeal Commissioners
3.1.2 Limitations to the Operation of the Body of Appeal Commissioner
3.2       Establishment of the Value Added Tax Tribunal
3.2.1 Procedure for Appeal to the VAT Tribunal
3.2.2 Limitation to the Operation of the Value Added Tax Tribunal
3.3       Comparative Analysis between the Body of Appeal Commissioners and the Tax Appeal Tribunal
3.4       Comparative Analysis between the Value Added Tax Tribunal and the Tax Appeal Tribunal

CHAPTER FOUR: CONSTITUTIONAL LIMITATIONS TO THE POWERS AND FUNCTIONS OFTHE TAX APPEAL TRIBUNAL AS A DISPUTE SETTLEMENT MECHANISM INNIGERIA
4.1 Limitation to the Jurisdiction of the Tax Appeal Tribunal Over Taxation and Revenue Matters of the Federal Government
4.1.1Conflict of the composition of the Tax Appeal Tribunal in the light of Section 36(1) of the Constitution
4.1.2The provision of the Ouster Clause seeking to prevent any legal action against the propriety or otherwise of the Appointment of a Member of the Tribunal and the constitution of the Tribunal
4.1.3Defects in Appeal Procedure before the Tax Appeal Tribunal to the Federal High Court

CHAPTER FIVE: SUMMARY, CONCLUSION AND RECOMMENDATION
5.1       Summary
5.2       Conclusion
5.3       Recommendation
Bibliography



ABSTRACT

A critical appraisal of the powers of the Tax Appeal Tribunal (TAT) in the settlement of Tax disputes in Nigeria stems from the fact that taxation is fast becoming the pivot and bane of Nigeria’s Development. This research examined the legal frame work that established and clothed this tribunal with powers, functions and jurisdiction of the TAT.The limitations which possess as challenge to the operation of the TAT was highlighted. These are the jurisdictional conflict between the TAT and the Federal High Court, composition of the members of the TAT in the light of Section 36(1) of the 1999 Constitution (As amended), the insertion of an ouster clause preventing one from challenging the propriety or otherwise of the appointment of a Tax Commissioner and the limited right of Appeal to the Federal High Court on points of Law.The Research also examined laws on the defunct Body of Appeal Commissioners (BAC) and Value Added Tax Tribunal (VAT-T) the predecessor bodies to the TAT with a view to distinguishing them from the TAT, the application of the legal frame work on the operation of the TAT, establish findings and make recommendation on problems and challenges. Also discussed was the reason for examining the powers, functions and jurisdiction of the TAT. This is so because of the fact that this body has a lot to contribute in enhancing the revenue profile of the government in amicable settlement of tax disputes. Therefore, this research x-rayed the problems and challenges facing the TAT and proffer suggestions in tackling these problems which will better place the tribunal as a mechanism of tax compliance. The Research is doctrinal in nature using primary and secondary authorities. This study made some findings which pose as serious challenges to the smooth operation of the TAT. These are: the constitutional conflicts between the TAT and the Federal High Court over taxing and revenue matters of the Federal government in the light of the exclusive jurisdiction of the Federal High Court as seen in Section 251 of the 1999 Constitution(As amended), constitionality of the composition of the TAT, the insertion of an ouster clause which ousts the jurisdiction of the court of law from entertaining any question with regards the validity or otherwise of the appointment of a TAT Commissioner and Appeal from the TAT to the Federal High Court on points of Law. These challenges have continued to elicit legal actions before the various courts in Nigeria. Recommendations have also been proffered such as an amendment to the Federal Inland Revenue Service (Establishment) Act, 2007 and the Federal High Court Act, 2005 to make the TAT a division of the Federal High Court with the both judges and non-judges who will sit as Assessors in the tribunal, hence an amendment to paragraph 2(1) of the Fifth Schedule to the FIRS (Est.) Act removing the appointment from the Minister of Finance to a committee from Ministries of Finance and Justice. The removal of the ouster clause in paragraph 8 of the Fifth Schedule and making appeal lie directly from the TAT to the Court of Appeal.





CHAPTER ONE

GENERAL INTRODUCTION

1.1.            Background to the Dissertation


The importance of taxationto any Nation of the World cannot be overemphasized. It is a fact that there is a paradigm shift among the developed and developing economies from reliance on oil revenue to taxation due to the uncertainty of sale in the International market.1 In Nigeria today, the federal government is trying to open all other sectors of the economy especially the Manufacturing and the Agricultural sectors in other to boost the revenue profile of the economy. It is worthy of note that taxation remains a veritable instrument for National Development. It has been the major source of revenue for government in providing socio-amenities and infrastructuresuch as roads, pipe borne water, schools, rail way, electricity to mention a few.The government has also used taxation as an instrument of fiscal policy in the redistribution of wealth and stimulation of economic growth by creating jobs2.

Historically, after the Nigerian civil war, indigenous and foreign businesses began tothrive, disputes arising from taxationbegan to increase, thus prompting the Federal government to create the Federal Revenue Court3as a specialized court to address issues bothering on the Revenue of the Federation. Shortly thereafter, the court was restyled as Federal High Court by Section 230(2) of the Constitution of the Federal Republic of Nigeria,1979.The enlargement of the....


For more Commercial Law Project click here


___________________________________________________________________________
This is a General Thesis for both Undergraduate & Postgraduate Studies. The complete research material plus questionnaire and references can be obtained at an affordable price of N3,000 within Nigerian or its equivalent in other currencies.


INSTRUCTION ON HOW TO GET THE COMPLETE PROJECT MATERIAL

Kindly pay/transfer a total sum of N3,000 into any of our Bank Accounts listed below:
·         Diamond Bank Account:
A/C Name:      Haastrup Francis
A/C No.:         0096144450

·         GTBank Account:
A/C Name:      Haastrup Francis
A/C No.:         0029938679
After payment, send your desired Project Topic, Depositor’s Name, and your Active E-Mail Address to which the material would be sent for downloading (you can request for a downloading link if you don’t have an active email address) to +2348074521866 or +2348066484965. You can as well give us a direct phone call if you wish to. Projects materials are sent in Microsoft format to your mail within 30 Minutes once payment is confirmed.

--------------------------------------------------------
N/B:    By ordering for our material means you have read and accepted our Terms and Conditions


Terms of Use: This is an academic paper. Students should NOT copy our materials word to word, as we DO NOT encourage Plagiarism. Only use as guide in developing your original research work.

Delivery Assurance
We are trustworthy and can never SCAM you. Our success story is based on the love and fear for God plus constant referrals from our clients who have benefited from our site. We deliver project materials to your Email address within 15-30 Minutes depending on how fast your payment is acknowledged by us.

Quality Assurance
All research projects, Research Term Papers and Essays on this site are well researched, supervised and approved by lecturers who are intellectuals in their various fields of study.
Share:

Search for your topic here

See full list of Project Topics under your Department Here!

Featured Post

Article: How to Write a Research Proposal

Most students and beginning researchers do not fully understand what a research proposal means, nor do they understand ...

Popular Posts