A new chapter in Nigeria’s tax administration has begun with the inaugural sitting of the Tax Appeal Tribunal (TAT), South East Zone, in Enugu.
As businesses and individuals increasingly voice concerns over unfair taxation and bureaucratic bottlenecks, the Tribunal’s establishment signals a bold step toward justice, transparency, and economic reform.
The Tribunal’s Chairman, Dr. Oracle Nwala, emphasized its mission to restore confidence in the tax system by ensuring swift, impartial, and professional adjudication of disputes. “Taxation should never be an instrument of oppression but a mechanism for national growth and accountability,” he stated, highlighting the Tribunal’s role as a check against arbitrary tax enforcement.
In a stirring keynote address, Professor Edith Nwosu, former Deputy Vice Chancellor of the University of Nigeria, reminded commissioners of their moral duty to uphold justice. She warned that if taxation is perceived as exploitative, compliance will dwindle, weakening national development.
Citing Matthew 22:21 (“Render therefore to Caesar the things that are Caesar’s”), she underscored the spiritual and ethical weight of tax fairness.
The Tribunal is composed of a distinguished panel of experts, including, Dr. Chukwudi Oracle Nwala, a top legal mind in tax arbitration, Jude Sunny Egbo, FCA, mni, a financial strategist and ICAN council member, Okide Kenneth Ezigbo, a commercial law expert with global credentials, Joel Sunsuwa, FCA, a retired senior government finance officer and Anthony A. Eromosele, a veteran tax and financial consultant.
Business leaders, tax professionals, and government officials including Chief Emmanuel Nnamani, Chairman of the Enugu State Internal Revenue Service, expressed optimism that the Tribunal will reduce tax injustice, foster compliance, and promote economic stability.
With Nigeria’s economy at a crossroads, the Tribunal’s effectiveness will be closely watched.
If successful, it could reshape tax administration, making it a model for fairness, growth, and accountability across the nation.