Nigeria’s long-running struggle with tax trust is entering a critical reform phase. With compliance low and disputes frequent, the newly established Office of the Tax Ombud is positioning itself as an independent referee—designed to protect taxpayer rights, enforce fair treatment, and restore confidence in the country’s tax system.
Following a high-level engagement in Abuja with the Presidential Committee on Fiscal Policy and Tax Reforms, the Ombud’s leadership has given a clear assurance: taxpayers will no longer be the weaker party in disputes with revenue authorities.
A New Institution With a Rights Mandate
At the centre of the reform push is John Nwabueze, Chief Executive Officer of the Office of the Tax Ombud, who describes the institution as an independent mediator and arbiter—not an extension of any tax authority.
The office’s mandate is explicit: promote fairness, transparency and due process across federal and subnational tax administration. By doing so, it aims to improve Nigeria’s investment climate and competitiveness, in line with the economic governance objectives of President Bola Tinubu’s Renewed Hope Agenda.
Why the Ombud Matters to Business and Citizens
For years, businesses—especially MSMEs—have complained of arbitrary assessments, overlapping taxes, weak dispute resolution and power asymmetry between collectors and payers. The Ombud is intended to change that dynamic by:
- Providing neutral dispute resolution
- Enforcing taxpayer rights and procedural fairness
- Reducing intimidation and administrative overreach
- Encouraging voluntary compliance rather than coercion
In development finance terms, this is a shift from extractive taxation to trust-based revenue mobilisation.
Engagement With the Private Sector
Nwabueze confirmed that the Ombud will actively engage the Manufacturers Association of Nigeria and other organised private-sector bodies to ensure taxpayers understand both their rights and obligations.
“We will launch sustained public awareness campaigns to educate taxpayers on their rights and the seamless processes for lodging complaints,” said John Nwabueze, CEO, Office of the Tax Ombud.
“We will also engage MAN and other stakeholders to clarify their rights and obligations under Nigeria’s tax laws.”
This emphasis on education reflects a growing recognition that ignorance of tax rights is itself a compliance risk.
The Reform Architecture Behind the Ombud
The meeting also brought together Taiwo Oyedele, Chairman of the Presidential Committee on Fiscal Policy and Tax Reforms, and the Executive Secretary of the Joint Revenue Board, Olusegun Adesokan.
Nwabueze commended the committee for delivering a comprehensive operational framework that aligns closely with the Ombud’s internal systems—suggesting the institution was designed to be functional from inception, not symbolic.
For Oyedele, the Ombud is not optional to reform success.
“The success of the President’s tax reform agenda depends significantly on the effectiveness of the Office of the Tax Ombud,” said Taiwo Oyedele, Chairman, Presidential Committee on Fiscal Policy and Tax Reforms.
“It is a critical assurance to taxpayers of government’s commitment to fairness and protection of rights.”
He pledged continued support during the Ombud’s formative stage—an acknowledgment that early credibility will determine long-term relevance.
A Rights-Based Tax System as Economic Strategy
From a development finance and rights-advocacy perspective, the Ombud addresses a core paradox: you cannot coerce trust, but you can design for it. Countries with strong taxpayer-protection institutions consistently record:
- Higher voluntary compliance
- Lower enforcement costs
- Reduced litigation
- Stronger investment sentiment
In Nigeria’s case, where the tax-to-GDP ratio remains low, fairness is not a moral luxury—it is a revenue strategy.
BRANDECONOMY Insight
The Office of the Tax Ombud represents a structural rebalancing in Nigeria’s fiscal governance. If it remains independent, visible and responsive, it could become the missing link between ambitious tax reform and taxpayer buy-in. But its success will depend on one test above all others: can Nigerians see—and feel—justice in how they are taxed? If yes, compliance will follow. If not, reform will stall.
