"It is your civic responsibility to pay your taxes; every government relies on tax revenue to develop its country. The Nigerian Government is a listening government and has created the Office of the Tax Ombud to resolve, amicably and fairly, any dispute or concern arising from the administration of tax and revenue processes."
Dr. John C. Nwabueze
Tax Ombud / Chief Executive
Office of the Tax Ombud
OFFICE OF THE TAX OMBUD
Federal Republic of Nigeria
The Office of the Tax Ombud of the Federal Republic of Nigeria serves as an independent mediator, dedicated to resolving tax disputes with transparency, speed, and impartiality, fostering a climate of trust between taxpayers and the government.
When to Complain
and What to Expect
Before approaching the Office of the Tax Ombud, complainants are required to exhaust the internal complaint resolution mechanisms provided by the relevant tax or revenue authority.
If you are not satisfied with how your complaint has been handled, you may escalate the matter to the Office of the Tax Ombud. If your complaint falls within our mandate, it will be accepted, investigated by case officers, and relevant authorities may be engaged where necessary. Appropriate recommendation or resolution will be made at the end of the process.
Tax news & information
Tax Ombud To Partner with Information Ministry on Taxpayer Education
The Office of the Tax Ombud has called for a strategic partnership with the Federal Ministry of Information and National Orientation to strengthen public awareness, taxpayer education, and civic understanding of the Office’s mandate in…
Tax Ombud Launches Website, Call Centre, and Case Management Portal to Enhance Taxpayer Services
The Office of the Tax Ombud has launched a new digital Call Centre Portal and an integrated Case Management System aimed at improving taxpayer engagement and accelerating the resolution of complaints. The initiative forms part…
Tax Ombud seeks IMF support to strengthen Institutional capacity
The Tax Ombud/Chief Executive, Office of the Tax Ombud, Nigeria, Dr. John Nwabueze, has called for strategic support from the International Monetary Fund (IMF) to enhance the operational capacity, independence, and effectiveness of Nigeria’s newly…
Tax Ombud Urges Journalists to Educate Citizens on Fiscal Reforms, Taxpayer Rights
The Taxombud/Chief Executive Office of the Tax Ombud, Dr John Nwabueze, has underscored the role of the press in propagating the ongoing fiscal reforms by the administration of President Bola Ahmed Tinubu GCFR, urging journalists…
Nigeria’s TaxOmbud, Nwabueze attends World Bank/ IMF Spring meetings in Washington, US.
Nigerian Tax Ombud/ Chief Executive/ Office of the Tax Ombud Nigeria, Dr. John Nwabueze, was part of the Nigerian delegation to the 2026 World Bank Group–IMF Spring Meetings 2026 held in Washington, DC, United States…
Tax Ombud to collaborate with revenue authorities on Operational efficiency
Nigeria's Tax Ombud/Chief Executive, Office of the Tax Ombud, Dr. John Nwabueze, had reassured tax and revenue authorities of his commitment to collaborate with the institutions at the national and subnational levels to achieve in…
High-level knowledge sharing engagement in Pretoria on Thursday, May 7, 2026
L-R: The Chief Executive, South Africa’s Office of the Tax Ombud, Mmamelao Moira Malakalaka, Tax Ombud/Chief Executive, Nigeria’s Office of the Tax Ombud, Dr. John Nwabueze, and Caroline Mutayabarwa of African Tax Administration Forum (ATAF), during a high-level knowledge sharing engagement in Pretoria on Thursday, May 7, 2026
knowledge-sharing engagement in Pretoria, South Africa on Tuesday, May 5, 2026
L-R: Tax Ombud/Chief Executive, Office of the Tax Ombud Nigeria, Dr. John Nwabueze, and Dr. Radzilani from SARS, at the ongoing knowledge-sharing engagement in Pretoria, South Africa on Tuesday, May 5, 2026. Photo credit: Office of the Tax Ombud, South Africa.
Nigeria’s Tax Ombud/Chief Executive, Office of the Tax Ombud, Dr. John Nwabueze and South Africa’s Tax Ombud, Ms Yanga Mputa, during benchmark visit to the South African Tax Ombud in Pretoria, on May 4, 2026
Nigeria’s Tax Ombud/Chief Executive, Office of the Tax Ombud, Dr. John Nwabueze and South Africa’s Tax Ombud, Ms Yanga Mputa, during benchmark visit to the South African Tax Ombud in Pretoria, on May 4, 2026
TaxOmbud at 159th meeting of the Joint Revenue Board (JRB) at the Eko Hotel VI Lagos
The TaxOmbud/ Chief Executive, Office of the TaxOmbud, Dr John Nwabueze addressing the 159th meeting of the Joint Revenue Board (JRB) at the Eko Hotel VI Lagos yesterday (22/4/2026)
Tax Ombud/Chief Executive of the Office of the Tax Ombud, Dr. John C. Nwabueze, and Minister of Finance and Coordinating Minister of the Economy, Mr. Taiwo Oyedele, the Key Driver of Tax Reforms.
Tax Ombud/Chief Executive of the Office of the Tax Ombud, Dr. John C. Nwabueze, and Minister of Finance and Coordinating Minister of the Economy, Mr. Taiwo Oyedele, the Key Driver of Tax Reforms.
Stakeholders
- Taxpayers (Individuals & Corporate Entities)
- Federal Ministry of Finance
- JRB - Joint Revenue Board
- NRS - Nigeria Revenue Service
- State Internal Revenue Services (including FCT-IRS)
- TAT - Tax Appeal Tribunal
"The Office of the Tax Ombud is not only a dispute resolution body but also a strategic instrument for enhancing taxpayers' confidence and strengthening the social contract between the government and its citizens."
Dr. John C. Nwabueze
Tax Ombud / Chief Executive
Office of the Tax Ombud
When to Complain And
What to Expect
Before approaching the Office of the Tax Ombud, complainants are required to exhaust the internal complaint resolution mechanisms provided by the relevant tax or revenue authority.
If you are not satisfied with how your complaint has been handled, you may escalate the matter to the Office of the Tax Ombud. If your complaint falls within our mandate, it will be accepted, investigated by case officers, and relevant authorities may be engaged where necessary. Appropriate recommendation or resolution will be made at the end of the process.
How to Lodge a Complaint
The Resolution Process begins once a complaint is successfully submitted to the Office of the Tax Ombud and confirmed as eligible. The complaint is reviewed, investigated by case officers, and relevant authorities may be engaged where necessary.
1. Submission
Submit your form and receive a tracking ID immediately.
2. Investigation
Our team reviews evidence and queries the tax authority.
3. Ruling
A formal recommendation is issued for resolution.
