The Tax Ombud office says better coordination with revenue authorities will help resolve complaints faster, address systemic problems and build public confidence in Nigeria’s tax system.
The Office of the Tax Ombud has called on revenue-generating agencies to designate liaison officers to strengthen coordination, resolve taxpayer complaints faster and improve accountability within Nigeria’s tax system.
The engagement, themed “Promoting Fairness, Transparency and Trust in Tax and Revenue Administration in Nigeria,” focused on improving the relationship between taxpayers and government institutions responsible for collecting public revenue.
Mr Nwabueze said the objective of the office was not to undermine revenue collection but to ensure that the exercise of government’s power to collect taxes was matched by fairness, transparency and access to redress.
“Today is not simply about discussing taxation and revenue. It is about strengthening the relationship between the taxpayer and the institutions responsible for administering public revenue,” he said.
He explained that the Tax Ombud mechanism represented an important development in modern tax administration, where the rights and concerns of taxpayers are considered alongside the need for government to generate revenue.
Mr Nwabueze traced the development of the Ombudsman system to Sweden, where the modern institution originated in 1809, before specialised taxpayer advocacy emerged in other countries.
He said the United States established the Office of the Tax Ombudsman within the Internal Revenue Service in 1979, marking a shift towards specialised protection for taxpayers within tax administration.
According to him, Nigeria is the ninth country globally and the third in Africa to adopt the tax advocacy mechanism.
He said the establishment of the Nigerian Office of the Tax Ombud under the Joint Revenue Board of Nigeria (Establishment) Act, 2025, was therefore part of a broader international evolution in tax administration.
For years, Nigeria’s tax dispute-resolution system was largely built around objections to tax assessments, administrative reviews, the Tax Appeal Tribunal and the courts.
Mr Nwabueze said those mechanisms remained important, particularly in determining substantive tax liabilities, but there had been a gap for taxpayers facing administrative or procedural difficulties in their dealings with revenue authorities.
He added that the Tax Ombud was created to help fill that gap.
The office receives, investigates and resolves complaints relating to taxes, levies, regulatory fees and charges, customs duties and excise matters.
However, he clarified that its mandate does not extend to determining substantive tax assessments, which fall within the jurisdiction of the appropriate tax dispute-resolution institutions, including the Tax Appeal Tribunal.
“Our institution is impartial, accessible, and most importantly, free to all taxpayers. We are committed to timely, professional mediation and to escalating systemic issues to the highest levels for policy remedies,” he said.
According to him, the office has 14 days to resolve a complaint, with a possible seven-day extension where necessary. Unresolved matters may be escalated to the National Assembly in accordance with the law.
Mr Nwabueze said the Tax Ombud had already begun implementing measures to make the institution more accessible to taxpayers.
These include the launch of its website, an interactive contact centre and a case-management portal through which taxpayers can submit complaints, obtain information, track cases and receive assistance.
He said the office was also progressively digitalising its internal processes and service delivery systems to reduce reliance on manual procedures and improve efficiency.
The aim, he said, was not merely to introduce technology but to use it to make taxpayer services faster, more transparent and accountable.
He also announced plans to expand the physical presence of the office beyond Abuja.
According to him, the Tax Ombud is working with state governments to establish zonal offices across the country, with at least three expected to commence operations within the next few weeks.
He said the eventual objective was to take the services of the office closer to taxpayers across the country, including individuals and businesses that may find it difficult to access the institution from the Federal Capital Territory.
Another major initiative, Mr Nwabueze said, is the development of a Taxpayer Bill of Rights and Obligations Charter, which is expected to be launched in the coming weeks.
He highlighted that the charter would explain the rights and responsibilities of taxpayers and set out the standards of fairness, transparency and accountability they should expect from tax and revenue authorities.
The document, he added, would be published on the office’s digital platforms and other public channels.
Mr Nwabueze urged tax and revenue authorities to support its dissemination through their offices and digital platforms, saying that greater awareness of taxpayer rights could encourage voluntary compliance, prevent disputes and build trust between taxpayers and government institutions.
The Tax Ombud also proposed a formal coordination mechanism between his office and revenue-generating agencies.
He urged the agencies to designate liaison officers who would serve as institutional points of contact with the Office of the Tax Ombud.
