The Federal High Court recently issued the Tax Appeal Rules 2022 (the “Rules”) which came into force on 10 January 2022 and replaces the Federal High Court Tax Appeal Rules 1992.

The Rules introduces notable changes to the tax appeal procedure of the Federal High Court, including the requirement for taxpayers challenging the decision of the Tax Appeal Tribunal to deposit the judgment sum into court.

The Rules also introduced innovations to modernize the tax appeal procedure and ensure the expeditious disposal of tax appeals.

This newsletter summarizes some of the notable changes in the Rules.