1. Accuracy of Information
The information provided on the Tax Ombud Initiative website is for general informational purposes only. While we strive to keep the information up to date and correct, the Office of the Tax Ombud makes no representations or warranties of any kind, express or implied, about the completeness, accuracy, reliability, suitability, or availability with respect to the website or the information, services, or related graphics contained on the website for any purpose.
Users are advised to seek independent legal, tax, or professional advice before acting on any information obtained from this website.
2. Independent Mediation Role
The Tax Ombud Initiative operates as an independent mediator between taxpayers and the tax authorities. Please be advised that:
- The Office of the Tax Ombud does not provide legal advice or act as a legal representative for any party.
- Our role is limited to administrative dispute resolution and procedural fairness oversight.
- Submission of a complaint to the Tax Ombud does not automatically suspend statutory deadlines for filing appeals with the Tax Appeal Tribunal or the Courts.
3. External Links
Through this website, you may be able to link to other websites which are not under the control of the Tax Ombud Initiative. We have no control over the nature, content, and availability of those sites. The inclusion of any links does not necessarily imply a recommendation or endorsement of the views expressed within them.
4. Limitation of Liability
In no event will the Tax Ombud Initiative, its officers, or the Federal Government of Nigeria be liable for any loss or damage including without limitation, indirect or consequential loss or damage, or any loss or damage whatsoever arising from loss of data or profits arising out of, or in connection with, the use of this website.
5. No Formal Relationship
Accessing this website or communicating with the Tax Ombud through the online portal does not create an advocate-client relationship. All formal communications regarding tax disputes must follow the prescribed procedural guidelines established under the relevant Nigerian Tax Laws and the Ombud’s Operational Framework.
