Nigeria: Tax Ombud promises fair, tax dispute resolution

The Office of the Tax Ombud has reaffirmed its role as an independent and neutral platform for resolving disputes between taxpayers and revenue authorities, prioritising mediation and dialogue over prolonged litigation.

Chief Executive Officer John Nwabueze disclosed this during the 159th meeting of the Joint Revenue Board and a separate engagement with business editors in Lagos, where he outlined the office’s mandate within Nigeria’s ongoing tax reform agenda.

According to Nwabueze, the Tax Ombud was established to protect taxpayer rights, strengthen accountability, and improve confidence in the country’s tax administration system.

Alternative to Lengthy Litigation

The office will receive and investigate taxpayer complaints, working with relevant authorities to resolve disputes through mediation and conciliation.

“These processes are faster, more cost-effective, and less adversarial than going through the courts,” Nwabueze said.

He clarified that the Ombud will not determine tax liabilities or replace judicial bodies such as the Tax Appeal Tribunal, but will instead ensure that tax administration processes are transparent, fair, and accountable.

Strengthening Trust in Tax Reforms

The initiative comes at a critical time as Nigeria implements sweeping fiscal and tax reforms under President Bola Ahmed Tinubu. Nwabueze noted that the institution is designed to reduce friction between taxpayers and authorities by fostering trust and understanding.

“The objective is to ensure compliance is driven by trust, not coercion,” he said, adding that improved trust would enhance voluntary compliance, expand the tax base, and strengthen government revenue.

Beyond dispute resolution, the office will also identify systemic issues within tax administration and recommend reforms to improve efficiency and transparency.

Building a People-Centred Tax System

Nwabueze described the Tax Ombud as part of a broader shift towards a modern, citizen-focused tax system that balances revenue generation with fairness and due process.

He emphasised the importance of collaboration across federal and state revenue agencies to ensure effective tax administration and called for the inclusion of the Ombud office in policy discussions and stakeholder engagements.

Expanding Access and Awareness

To improve accessibility, the office is finalising plans to launch a digital platform and toll-free call centre, enabling taxpayers to lodge complaints and seek redress at no cost.

Nwabueze also urged the media to play a supportive role in educating Nigerians about the Ombud’s functions and how to access its services.

He commended the administration’s reform efforts, as well as the role of Taiwo Oyedele in advancing the fiscal policy framework, noting that the reforms are built on a renewed relationship between government and citizens.

“At the core of these reforms is a new social contract—one where taxpayers are active partners in nation-building,” he said.

The Tax Ombud reiterated that a fair, transparent, and responsive tax system remains essential to building public trust, driving economic growth, and strengthening governance in Nigeria.