ICANTaxationNigerian Tax System and Administration2023

A taxpayer who is dissatisfied with an assessment raised by the FIRS should first appeal to the:

AFederal High Court
BTax Appeal TribunalCORRECT
CCourt of Appeal
DSupreme Court
AI
Toaster Teacher
Why the answer is B, and why the others tempt you.
The Tax Appeal Tribunal is the first point of appeal in tax disputes. Decisions of the Tribunal may then be appealed to the Federal High Court, and onwards through the appellate courts.
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