Ensuring Fair Taxation for Every Nigerian.
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.
North Central (NC)
Niger State
North West (NW)
Kano State
South West (SW)
Lagos State
South South (SS)
Asaba - Dellta State
South East (SE)
Enugu State
Head Office (HO)
FCT - Abuja
Independence Statement
The Office of the Tax Ombud is an independent and impartial arbiter, with the power to receive and resolve complaints in tax matters, and make recommendations to tax authorities on procedural issues.
It is a body corporate with perpetual succession and a common
seal.
It may sue and be sued in its corporate name; and may own or dispose of property, whether movable or immovable.
Core Vision & Mission
Our strategic framework is built on three pillars designed to uphold integrity in the Nigerian tax system.
Our Vision
To build public trust in Nigeria’s tax and revenue administration
Our Mission
To establish an effective system for safeguarding taxpayer rights and building public trust in tax and revenue administration through mediation and fair resolution
Core Mandate
The Office of the Tax Ombud is established under Part VI of the Joint Revenue Board of Nigeria (Establishment) Act 2025. This Act empowers the Office of the Tax Ombud to review and resolve complaints about tax, levy, regulatory fees and charges, customs duty, and excise matters
Core Values
Our Values are built on five pillars designed to rebuild trust and ensure a fair tax system for all Nigerians.
Independence & Integrity
We act impartially (objectively) ethically, and free from undue influence in all our decisions and interventions. We uphold the highest standards of honesty, professionalism, and objectivity in the discharge of our responsibilities.
Fairness & Equity
We promote just, consistent, and unbiased treatment of all taxpayers while ensuring lawful and balanced engagement with tax and revenue authorities.
Accountability & Transparency
We promote responsible tax administration through openness, reasoned decisions, and strict adherence to due process, while holding tax authorities accountable for their actions.
Accessibility & Confidentiality
We ensure our services are inclusive, responsive, and easy to access for all taxpayers, while safeguarding sensitive information and respecting the privacy of taxpayers and institutions.
Efficiency & Service Excellence
We strive for timely, practical, and high-quality resolution of complaints and systemic issues in the best interest of the public.
The Tax Ombud maintains a code of ethics and conflict-of-interest policy to ensure impartiality and fairness in its work.
Code Of Ethics & Conflict-Of-Interest Policy
office of the tax ombud Nigeria
Global Best
Practices
Rule of Law
Operating in strict adherence to applicable legislative frameworks and requirements.
This commitment safeguards ethical conduct, promotes transparency and accountability, and minimizes legal and operational risks while fostering trust among stakeholders, partners, and the wider public.
Confidentiality
Protecting sensitive taxpayer data using robust systems, policies, and internationally accepted security practices.
This is achieved through the deployment of robust and resilient systems, clearly defined data-governance policies, and strict access controls that prevent unauthorized use or disclosure.
All processes are designed and operated in line with internationally accepted security practices, ensuring confidentiality, integrity, and availability of information while safeguarding taxpayer rights in an increasingly digital environment.
Accessibility
Simple, transparent, and cost-free processes designed to be accessible to all citizens.
Transparency
Open and transparent reporting on office activities, key decisions, and measurable outcomes to ensure accountability and public trust.
