Learn About ADR

What is Alternative Dispute Resolution (ADR)?

It is an alternative method of resolving and managing tax disputes outside the;


  • Judicial process (Courts of law)
  • Quasi-Judicial Process or Tax Appeals Tribunal (TAT)


It is a mechanism that expedites the resolution of tax disputes.


Parties to an ADR Process;

  • Taxpayer
  • Commissioner
  • Facilitator


Role of Parties

  • Uphold and maintain decorum, and confidentiality.
  • Participate in all discussions fairly and diligently.
  • Make full disclosure of material facts relevant to the Tax dispute.
  • Attend all scheduled meetings.
  • Strictly adhere to the agreed timelines.