As part of Nigeria’s sweeping 2025 tax reforms, the Federal Government has established the Office of the Tax Ombud, an independent institution created specifically to protect taxpayers, resolve disputes, and restore trust between citizens and the state.
Here is everything you need to know about it:
How the office came to be
The Office of the Tax Ombud did not appear out of thin air. It was created as part of Nigeria’s landmark tax reform package; four laws signed by President Tinubu on 26 June 2025. Specifically, the Joint Revenue Board (Establishment) Act, 2025 specifically establishes the Office of the Tax Ombud to facilitate the harmonisation, coordination, and settlement of disputes arising from revenue administration in Nigeria.
In November 2025, President Tinubu appointed Dr. John Nwabueze as Nigeria’s first-ever Tax Ombudsman, a historic first for the country. Dr. Nwabueze brings decades of experience in tax policy, fiscal reform, and economic governance, having previously served as Managing Partner of a top tax advisory firm and as Technical Adviser to the Joint Senate Committees on the FCT and Finance.
What exactly does it do?
The mandate of the Tax Ombud is broad but clear. The office serves as an independent and impartial arbiter to review and resolve complaints from aggrieved taxpayers relating to taxes, levies, regulatory fees and charges, and customs or excise matters.
In plain terms, if a tax authority treats you unfairly, makes an arbitrary decision, overcharges you, or simply ignores your complaint, the Tax Ombud is where you go. The office steps in between the taxpayer and the revenue authority, investigates the matter, and works toward a fair resolution, without you needing a lawyer or stepping into a courtroom.
It also serves as a watchdog. The Presidency has stated that the Tax Ombudsman will monitor and prevent abuse of power and arbitrary decision-making by tax officials, something that has long been a source of frustration for businesses and individuals alike.
Who can use it?
Everyone. The Office is designed to serve individuals, businesses, and corporate stakeholders. Whether you are a salary earner disputing a PAYE deduction, a small business owner challenging an assessment, or a large company with a complex tax grievance, the door is open.
How to reach them
- Lodge complaints online through the Ombud’s digital platform
- Call the dedicated call centre and speak with trained support personnel.
- Track the status of their case in real time from wherever they are.
What it means for Nigeria’s tax culture
For years, many Nigerians avoided formal tax compliance partly because they felt unprotected and unheard. An independent office that champions taxpayer rights changes that equation.
As Dr. Nwabueze put it, the Ombud serves as “a trusted bridge between taxpayers and revenue authorities”, and that bridge, if properly maintained, could be one of the most powerful tools in deepening Nigeria’s tax base and rebuilding public trust in government institutions.
