If a taxpayer–authority dispute is not resolved at objection stage, the next forum is typically:
ASupreme Court
BTax Appeal Tribunal (TAT)CORRECT
CNational Assembly
DCIBN
CITNTax Audit
AI
Toaster Teacher
Why the answer is B, and why the others tempt you.
TAT (under FIRS Act 2007) is the first-instance tribunal for unresolved tax disputes.
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