The Chief Executive of Nigeria’s Office of the Tax Ombud, Dr John Nwabueze, has warned taxpayers against using the institution to evade or delay payment of legitimate taxes and other statutory obligations.
Nwabueze made the clarification on Tuesday at the North-West Zonal Stakeholders’ Engagement Meeting with tax and revenue authorities, business groups and professional bodies in Kaduna.
He explained that the Tax Ombud was established to provide an independent and impartial avenue for taxpayers to seek redress over administrative, procedural and service-related problems in tax and revenue administration.
According to him, the office does not cancel legitimate tax liabilities simply because a taxpayer does not want to pay. He stressed that the Tax Ombud does not make tax policy, encourage non-compliance or shield taxpayers from obligations imposed by law.
Nwabueze said the office is principally concerned with the manner in which tax and revenue obligations are administered. This includes examining whether procedures followed by revenue authorities are fair, lawful, transparent and consistent.
He advised taxpayers to comply with lawful tax obligations while using available dispute-resolution channels when they believe the administration of those obligations has been handled improperly.
“Pay what the law requires, know your rights, and where the administration of that obligation becomes an issue, seek redress,” he said.
The Tax Ombud’s statutory mandate includes reviewing complaints relating to taxes, levies, regulatory fees and charges, customs duty and excise matters. The office can investigate complaints, make recommendations to revenue authorities and, within its legal powers, institute proceedings on behalf of taxpayers.
However, its mandate does not include determining tax liabilities or replacing the courts in matters outside its jurisdiction. The office also cannot review matters that are already before a competent court or tribunal.
Nwabueze disclosed that the Tax Ombud had introduced a digital complaint portal, case management system and toll-free call centre to make it easier for taxpayers to lodge complaints. He said the services provided by the office are free of charge.
He also called for greater awareness among rural taxpayers, small businesses, informal traders and people with disabilities so that they can access information about their rights and obtain redress when problems arise in tax administration.
The Tax Ombud chief executive further encouraged professional bodies, the media and civil society organisations to help improve public understanding of taxpayers’ rights and obligations.
At the meeting, Kaduna State Commissioner for Finance Mohammed Ibrahim Tanko said the North-West generated about ₦916 billion in tax revenue between 2023 and 2025, with Kaduna contributing about ₦220 billion. He attributed the state’s revenue performance to stakeholder engagement and voluntary compliance rather than aggressive enforcement.
Tanko also appealed to the Tax Ombud to establish a zonal office in Kaduna, arguing that a permanent presence would improve access to the institution for taxpayers and revenue authorities across the North-West.
The clarification from the Tax Ombud comes as Nigeria continues efforts to strengthen tax administration and improve voluntary compliance. The central distinction, according to the office’s mandate, is that taxpayers remain responsible for lawful obligations while retaining the right to challenge unfair, improper or procedurally defective administration of those obligations.
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