Statutory Framework and Procedural Discipline in Tax Disputes and Appeals Under The 2025 Tax Era

Abstract

This paper examines the statutory framework and procedural discipline governing tax disputes and appeals under Nigeria’s 2025 tax reform legislations, specifically the Nigeria Tax Administration Act 2025 (NTAA) and the Joint Revenue Board Act 2025 (JRBA). The central thesis is that while these enactments introduce unprecedented procedural discipline through unified objection timelines, presumption of correctness, and restricted appeals on points of law, their effectiveness depends on strict adherence by taxpayers and consistent application by tax authorities. The paper argues that procedural discipline, though essential for expeditious resolution, must be balanced with substantive access to justice. The study adopts a doctrinal legal research methodology, analysing primary sources including the NTAA 2025, JRBA 2025, the Second Schedule (Procedure of the Tax Appeal Tribunal), and relevant judicial decisions from Nigerian courts and the Tax Appeal Tribunal. Secondary sources include academic journal articles, textbooks on evidence and tax law, and online legal commentaries. A major finding is that the 30-day objection period, the presumption of correctness, and the security requirement for appeal create significant procedural pitfalls that have resulted in numerous appeals being struck out for non-compliance. The paper recommends that the National Assembly clarify the definition of “point of law” in the JRBA and introduce sanctions against tax authorities for procedural misconduct to balance the current regime, which disproportionately penalises taxpayers.

Key Words: Procedural Discipline, Best of Judgment Assessment, Presumption of Correctness, Burden of Proof, Security for Appeal, Point of Law.

DOI: 10.7176/JLPG/152-07

Publication date: May 28^th 2026