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 relating to tax, levy, regulatory fees, and charges, customs duty, or excise matters.
Joint Revenue Board of Nigeria (Establishment) Act, 2025
This Act serves as the statutory foundation establishing the powers, duties, and jurisdiction of the Office of the Tax Ombud. It grants the office autonomy to investigate complaints and issue recommendations without interference.
Statutory Functions
Our statutory functions are designed to safeguard taxpayers’ rights, promote fairness, transparency, and accountability within the tax system, and provide an accessible mechanism for resolving administrative and procedural tax complaints. Through these legally defined responsibilities, the Office strengthens public trust in tax administration while ensuring that revenue authorities operate in accordance with due process and the principles of natural justice.
Complaint Review
The Office of the Tax Ombud provides dispute-resolution services in response to complaints about service delivery and maladministration. The Tax Ombud is independent and impartial in administering dispute resolution or mediation.
Systemic Investigation
A systemic issue is a problem that causes complaints affecting many taxpayers. A systemic investigation begins when an issue is found to affect several taxpayers or a segment of the population.
Policy Recommendations
Propose administrative and legislative changes to ensure accountability, fairness, and transparency of the tax administration system.
Taxpayer Education
The Office of the Tax Ombud's role in taxpayer education is crucial to ensuring taxpayers' rights and obligations under tax administration.
Governance & Reporting Structure
Governance
The Office of the Tax Ombud is led by a Chief Executive who provides strategic leadership in resolving tax complaints, addressing systemic issues, and educating taxpayers to bolster trust and voluntary compliance.
Reporting Schema
The Tax Ombud reports to the National Assembly and submits quarterly public reports. The office also maintains a collaborative relationship with tax authorities and other stakeholders.
Through these reporting and engagement mechanisms, the Office of the Tax Ombud promotes transparency, accountability, and continuous improvement in tax administration.
Regular reports provide oversight bodies and the public with insights into systemic challenges, trends in taxpayer complaints, and recommendations for better service delivery, while ongoing collaboration with tax authorities and stakeholders helps ensure that issues are addressed constructively and efficiently. This approach strengthens trust between taxpayers, revenue authorities, and the broader tax system.
