participate in the affairs of the committee, so as to key into training opportunities in international tax administration.  Hosting of the IMF Technical Assistance Mission between 18th and 29th October 2010. The mission visited the country to assess the status of its modernization and reform programs and provided advice on some basic steps, such as strengthening the self-assessment system, enhancing tax payer education and services, and developing appropriate regime of taxation for small and micro enterprises. The Petroleum Industry Bill (PIB) is still pending before the National Assembly, but it aims at simplifying the royalty and tax collection; capture windfall profits; encourage low cost operations; encourage the development of small fields and increase government stake on large profitable fields in deep water. A lot of effort has also been expended in the areas of tax-payer education, public enlightenment, modernization of operations, integrated tax administration system and registration of taxable persons.  Commercial Dispute Resolution: Towards ensuring effectiveness and efficiency in the dispensation of justice, Alternative Dispute Resolution (ADR) Mechanisms have been put in place to reduce the workload of Nigeria’s conventional courts. Through the ADR, most small businesses now secure out of court settlement of cases with cost effectiveness. The ADR centers try to mediate commercial disputes thereby reducing the load on courts while at the same time saving the parties the costs of litigation.  Judicial Reforms: In order to address the challenges facing the Judiciary, reforms are also being undertaken by that Arm of government to reposition the system for efficient and effective dispensation of justice. More courts are being built across the nation and efforts are made at liberalization of the jurisdiction of high courts to entertain fundamental rights cases under the constitution, as well as the methods of approaching the courts. The right of action for 54