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If the NRS issues you a tax bill you believe is wrong, you have the legal right to challenge it. However, you must act fast. In 2026, the window to object is strictly 30 days from the date you receive the assessment notice.
The Appeal Roadmap
- Notice of Objection: Write a formal letter to the NRS stating exactly why the assessment is wrong. Include supporting documents.
- NRS Review: The NRS will either amend the bill or issue a ‘Notice of Refusal to Amend’.
- Tax Appeal Tribunal (TAT): If you still disagree, you must file an appeal with the TAT. Under the 2026 rules, you may be required to pay 50% of the ‘undisputed’ tax into an escrow account before the hearing.
- Federal High Court: If the TAT ruling is unsatisfactory, the final step is a judicial review.
Before appealing, check for common assessment errors. For more on the TAT process, visit TAT.gov.ng or consult AELEX Legal for tax litigation support.”