AN EXAMINATION OF THE EXPANDED JURISDICTION OF TAX APPEAL TRIBUNAL: A PANACEA FOR REVENUE DISPUTES OR RECIPE FOR CONSTITUTIONAL ANARCHY?

Abstract

This study examined the tensions surrounding the jurisdiction of the Tax Appeal Tribunal (TAT) in Nigeria. The specific focus was on the shift from pre-2025 regime to the expanded powers under section 29 of the Joint Revenue Board (Establishment) Act, 2025 (JRBEA). The study aimed to determine whether the legislative expansion of TAT jurisdiction over purely state-enacted tax laws is a legitimate efficiency reform or an unconstitutional incursion into Nigeria’s fiscal federalism. Through a doctrinal analysis of the 1999 Constitution and judicial precedents, notably PSIRS v. Jos Electricity Distribution Company Plc, the study found that while the TAT effectively resolved disputes arising from federal statutes like the Personal Income Tax Act, the 2025 reform created a constitutional anomaly by subordinating state legislative authority and the jurisdiction of State High Courts to a federally constituted tribunal. The study further revealed that this centralisation risked institutionalising a de facto unitary system, potentially hollowing out the autonomy of federating units. To this end, the study recommended that the National Assembly amend Section 29 to adopt a cooperative federalism model, requiring complementary state legislation to validate TAT jurisdiction over local levies. Additionally, the study proposed decentralising the tribunal’s composition to include state-nominated representatives. The paper concluded that while the TAT is essential for specialized revenue dispute resolution, its legitimacy depends on a constitutional architecture that balances centralized efficiency with the structural integrity of Nigeria's federal character.