The Revenue Appeal Tribunal is a specialized court whose jurisdiction stems from Acts of Parliament, most notably Section 3 of the Revenue Appeals Tribunal Act No. 11 of 1998. The Tribunal is established under the provisions of the Revenue Appeals Tribunal Act No. 11 of 1998 of the Laws of Zambia. Its mandate is to adjudicate tax disputes that arise between the Taxpayer and the Zambia Revenue Authority. The jurisdiction of the Tribunal extends to the Income Tax Act – Chapter 323 of the Laws of Zambia, Value Added Tax Act – Chapter 331 of the Laws of Zambia, Customs and Excise Act – Chapter 322 of the Laws of Zambia, Property Transfer Tax Act – Chapter 340 of the Laws of Zambia and the Mines and Minerals Development Act – No. 7 of 2008 of the Laws of Zambia..