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The Court


A specialized tax court that is impartial, competent, transparent, and worthy of public trust and confidence, ensuring faithful compliance with tax laws.


To achieve its vision, the Court is guided by the following principles:

  1. Fair and speedy collection of taxes by the Government;

  2. Adequate judicial remedies to taxpayers against unreasonable/unjust tax assessments and refund of excessive/erroneous taxes collected;

  3. Proper interpretation of tax statutes;

  4. Adherence to the independence of the judiciary; and

  5. Utmost deference for public trust and confidence in the judiciary.