Tax Ombud Nigeria

Toll-free

0800 008 9632

SMS/Callback Request

0708 268 4497

Toll-free

0800 008 9632

SMS/Callback Request

0708 268 4497
Menu
Call Centre (Toll Free)
Menu
FAQS

Frequently Asked Questions

Home
Resources
FAQs

Categories

Filter by topic

About the Office

Lodging a Complaint

Taxpayer Rights & Protection

Legal Framework

Looking for more answers?

Take out the time to dive and research deeper

Visit knowledge base

About the Office

The Office of the Tax Ombud is an independent and impartial institution established under the Joint Revenue Board of Nigeria (Establishment) Act, 2025. Its main purpose is to provide a transparent, fair, and impartial mechanism for resolving complaints and disputes between taxpayers and tax or revenue authorities in Nigeria.

Our mandate is to:

  • Protect taxpayer rights
  • Address administrative unfairness
  • Promote transparency in revenue and tax administration
  • Improve accountability within revenue and tax authorities

Yes. The Office operates independently from tax authorities to ensure fairness, neutrality, and transparency in handling complaints.

Yes. All complaint resolution services provided by the Office of the Tax Ombud are free of charge.

Yes. All complaint resolution services provided by the Office of the Tax Ombud are free of charge.

Lodging a Complaint

You may submit a complaint if you are:

• An individual taxpayer
• A business entity
• A tax consultant acting with proper authorization
• A representative with written consent from the taxpayer

 

You may lodge a written complaint about unresolved disputes or maladministration related to:

• Taxes, levies, and regulatory fees
• Customs duties and excise matters

Specifically, you may lodge complaints relating to:

• Delays in processing refunds
• Unreasonable enforcement actions
• Failure of tax authorities to respond
• Incorrect tax assessments (after internal review)
• Administrative unfairness or abuse of discretion
• Actions or inactions of tax officials that are unfair, arbitrary, or contrary to law
 

Important Note: Complaints must first be taken up with the relevant tax or revenue authority before approaching the Tax Ombud.

The Office does not handle:

  • Matters currently before a court of law
  • Policy disagreements about tax laws
  • Anonymous complaints
  • Issues not related to tax administration
  • Matters involving tax assessment
  • Interpretation of tax legislation other than for administrative purposes

You can submit your complaint through:

• Online complaint form (via the website portal)
• Email submission
• Physical submission at the Office
• Phone
 

Required Information:

• Full name and contact details
• Tax Identification Number (if applicable)
• Description of the complaint
• Evidence of prior engagement with the tax authority
• Supporting documents

Step 1: Acknowledgment
You will receive confirmation of receipt.

Step 2: Jurisdiction Review
The Office determines whether the complaint falls within its mandate.

Step 3: Investigation
If admissible, investigation begins and the relevant tax authority is notified.

Step 4: Resolution / Recommendation
The Ombud may:

• Facilitate mediation
• Issue recommendations
• Recommend corrective administrative action

While timelines depend on the complexity of the matter, investigations typically begin within 14 days of accepting jurisdiction.

No. The Office focuses on administrative fairness. While it does not replace the courts or tax tribunals, it may recommend corrective action where maladministration is established.

Taxpayer Rights & Protection

Yes. All complaints are treated with strict confidentiality in accordance with applicable data protection and administrative laws.

No. Taxpayers cannot be victimized or penalized for filing legitimate complaints.

Yes. In certain circumstances and subject to statutory provisions, the Office may institute proceedings in the interest of justice and fairness.

Have your rights been infringed?

If you believe you have been treated unfairly by tax authorities, we are here to help. Our service is free, independent, and confidential.

File a Complaint
Contact Us
Tax Ombud Nigeria
Copyright © 2026 Office of the Tax Ombud Federal Republic of Nigeria

Menu

Menu

Quick Links

Menu
Facebook-f Im-instagram Linkedin X-twitter Tiktok
© 2026 Tax Ombud Nigeria

Quick Links

Menu
Copyright © 2026 Office of the Tax Ombud Federal Republic of Nigeria
Powered by Smartchimp

Dr. John C. Nwabueze

Tax Ombud / Chief Executive
Office of the Tax Ombud

Follow us

Facebook-f Im-instagram Linkedin X-twitter

Welcome!

We are thrilled to welcome you to the website of Office of the Tax Ombud. Here you will find important and useful information as you seek resolution to any tax or revenue related disputes and, or concerns.

Taxation is an indispensable tool for governments worldwide to raise revenue and provide economic development. It is your civic responsibility to pay your taxes.

When disputes arise during tax administration by authorities, taxpayers can bring their concerns to the Tax Ombud, who reviews and addresses them. The Tax Ombud pledges stronger protection and fairer treatment for taxpayers by rolling out the guidelines that you will find in this site, with three main objectives: safeguarding taxpayers’ rights, building public trust in the tax system, and encouraging voluntary tax compliance, all of which are critical to supporting the nation’s broader fiscal reform drive.

Thank you.

John C. Nwabueze
Tax Ombud / Chief Executive