The Tax Appeal Tribunal (TAT), South East Zone, has held its inaugural sitting in Enugu, Nigeria, marking an important step in the country’s tax dispute resolution framework.
Dr. Oracle Nwala, Chairman of the Tribunal, emphasised the TAT’s crucial role in resolving tax disputes, promoting tax compliance, business confidence, and revenue generation. “The TAT serves as an independent, efficient and accessible mechanism for resolving tax disputes in Nigeria. Our mission is to provide a structured and transparent adjudication process that enhances trust in the tax administration system,” he stated.
Professor Edith Nwosu, Former Deputy Vice Chancellor of the University of Nigeria, Enugu Campus, delivered the keynote address, challenging the newly constituted Tribunal to recognize taxation as both a legal and moral obligation essential to national development.
Prof. Nwosu described the Tribunal as standing at a critical crossroads, with the potential to either transform Nigeria’s tax system through fairness and accountability or allow stagnation through self-interest and inefficiency. She quoted Matthew 22:21, “Render therefore to Caesar the things that are Caesar’s”, to emphasize the sanctity of taxation as a tool for governance.
“The Honourable Commissioners must ensure that tax adjudication remains just, equitable and devoid of political or personal bias. Your rulings will shape public trust in governance.
If taxation is perceived as a tool for economic empowerment rather than an instrument of oppression, compliance will increase, and Nigeria will be on a path to sustainable development,” Prof. Nwosu noted.
The Honourable Commissioners of the TAT, South East Zone, were formally introduced during the event. They include Chukwudi Oracle Nwala, Jude Sunny Egbo, Okide Kenneth Ezigbo, Joel Sunsuwa, and Anthony A. Eromosele.
Chief Emmanuel Nnamani, Chairman of the Enugu State Internal Revenue Service, expressed optimism about the Tribunal’s role in advancing tax justice system in the South East region.
His Lordship, Rev. Dr. Christian Onyeka Onyia, the Anglican Bishop of Nike Diocese, urged the Honourable Commissioners to embrace accountability as a demonstration of their faithfulness as stewards.
In closing, the Chairman extended gratitude to President Ahmed Bola Tinubu, the Honourable Minister of Finance, Chief Wale Edun, and other stakeholders for their commitment to strengthening Nigeria’s tax dispute resolution framework. He called on all stakeholders to collaborate with the Tribunal in building a tax system that fosters national progress.