Statutory Mandate on Systemic Issues
In exercise of its powers and functions under Part VI, Section 41(i) and (j) of the Joint Revenue Board (Establishment) Act, 2025, the Office of the Tax Ombud is committed to identifying, reviewing, and responding to systemic and emerging issues relating to fiscal policies and their impact on Nigeria’s tax ecosystem. As an independent oversight institution, the Office serves as a watchdog against arbitrary fiscal policies or administrative actions of Government and its agencies that may adversely affect tax revenue growth, compliance, business confidence, or the fairness of the tax system. Where necessary, the Office reviews such policies, examines their implications, and reports concerns and recommendations to the National Assembly in the interest of transparency, accountability, and good tax governance.
What Are Systemic Issues?
At the Office of the Tax Ombud, a systemic issue refers to a recurring policy gap, administrative weakness, or procedural practice within the tax ecosystem that affects tax revenue growth, taxpayers, sectors, or groups, rather than a single individual complaint. These issues often arise from the way tax laws, levies, customs duties, excise administration, fiscal policies, or operational procedures are interpreted or implemented by tax and revenue agencies. While an individual complaint may reveal a single instance of unfairness or inefficiency, repeated complaints or patterns may indicate a broader structural concern requiring independent review by the Office of the Tax Ombud. Systemic issues may include:
- Repeated delays or inconsistencies in tax administration or refunds
- Unclear or conflicting tax procedures affecting compliance and tax revenue
- Administrative practices that create unnecessary burdens for businesses and undermining tax revenue
- Fiscal policies or directives that unintentionally undermine fairness, transparency, or ease of doing business in Nigeria
- Recurring taxpayer complaints pointing to institutional weaknesses or service failures
- Emerging tax challenges affecting new industries, digital transactions, or evolving economic realities
The Office of the Tax Ombud is committed to ensuring that such issues are identified early, reviewed independently, and addressed in ways that increase tax revenue GDP and promote fairness, accountability, efficiency, and public confidence in Nigeria’s tax system.
How We Investigate Systemic Issues
The Office of the Tax Ombud adopts an independent, evidence-based, and non-partisan approach to investigating systemic and emerging issues within Nigeria’s tax ecosystem. When a potential systemic issue is identified, we carefully assess its scope, impact, and implications for taxpayers, tax administration, and the broader economy. Our goal is not merely to identify problems, but to recommend practical solutions that improve the tax environment for everyone. By identifying issues early, the Office helps prevent minor concerns from developing into widespread challenges affecting taxpayers and tax revenue growth.
Our process typically includes:
- Gathering Information and Evidence: We review complaints, stakeholder submissions, taxpayer experiences, policy documents, operational practices, and administrative procedures to understand the nature and extent of the issue.
- Pattern and Trend Analysis: We examine whether concerns are isolated incidents or indicators of a wider institutional or policy challenge affecting multiple taxpayers or sectors.
- Stakeholder Engagement: Where necessary, we engage with taxpayers, business associations, professional bodies, tax practitioners, civil society organisations, and relevant government agencies to obtain broader insights and balanced perspectives.
- Policy and Legal Review: We assess relevant tax laws, fiscal measures, regulations, administrative practices, and policy directives to determine whether reforms, clarifications, or interventions may be required.
- Recommendations and Reporting: Where systemic weaknesses or arbitrary practices are identified, the Office may make recommendations for corrective action, institutional improvement, or policy reform in line with its statutory mandate.
