On May 31, 2021, the Honourable Chief Judge of the Federal High Court, Honourable Justice John Terhemba Tsoho acting pursuant to the provisions of Order 57 Rule 3 of the Federal High Court (Civil Procedure) Rules 2019, made the Federal High Court (Federal Inland Revenue Service Practice Direction) 2021 (“the Practice Direction”) for matters arising from tax issues and for the Federal Inland Revenue Service (FIRS). www.kennapartners.com 2 Order 2 Rule 1(2) Federal High Court (Civil Procedure) Rule 2019; Order 2 Rule 1 Federal High Court (Federal Inland Revenue Service) Practice Directions, 2021 ‘’The Practice Direction took effect on June 1, 2021 and is aimed at ensuring the expeditious disposal of tax related matters before the Federal High Court.’’

The Practice Direction took effect on June 1, 2021 and is aimed at ensuring the expeditious disposal of tax related matters before the Federal High Court. This Insight examines the provisions of the Practice Direction and highlights the significance of the Practice Direction in ensuring the effectiveness of tax litigation before the Federal High Court.

ORDER 1 – OBJECTIVES AND APPLICABILITY

Order 1 of the Practice Direction highlights the objectives and scope of applicability of the Practice Direction. The Order provides that the Practice Direction shall apply to both tax related civil and criminal matters before the Federal High Court subject only 1 to the directions of the Chief Judge. The objectives of the Practice Direction include:

1. To ensure an effective case management system and an expeditious determination of tax related matters;
2. To encourage the settlement of tax debt or liability between disputing parties;
3. To provide directions on applications form the FIRS;
4. To promote the use of electronic filings and service systems and proceedings in tax related matters;