Powers of Tax Appeal Tribunal

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The Tax Appeal Tribunal has powers to:

(i) Summon and enforce the attendance of any person and examine him/her The Institute of Chartered Accountants of Nigeria 32 on oath;

(ii) Request for the discovery and production of documents;

(iii) Receive evidence on affidavits; (iv) Call for the examination of witnesses or documents;

(v) Review its decisions; (vi) Dismiss an application for default or deciding matters exparte;

(vii) Set aside any order or dismissal of any application for default or any order passed by it exparte;

(viii) Do anything which in the opinion of the Tribunal is incidental or ancillary to its functions.