The Office of the Tax Ombud, OTO, has announced plans to launch a Taxpayer’s Bill of Rights and Obligations in the coming weeks as part of efforts to strengthen taxpayer protection and improve accountability in Nigeria’s tax administration system.
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The Tax Ombud and Chief Executive of the OTO, Dr John Nwabueze, disclosed this on Thursday during a stakeholder engagement in Abuja, where he also called on revenue-generating agencies to appoint dedicated liaison officers to facilitate the handling and resolution of taxpayer complaints.
Nwabueze said the proposed Bill of Rights and Obligations would clearly spell out the standards of fairness, transparency and accountability taxpayers should expect from tax and revenue authorities, as well as the obligations citizens and businesses must fulfil under the law.
According to him, the document will be made available through the OTO’s digital platforms and other public channels, while tax and revenue agencies will also be encouraged to distribute it through their offices and online platforms.
He said the initiative was intended to ensure that Nigerians understand not only their responsibility to pay lawful taxes but also the protections and avenues for redress available to them when they encounter administrative problems.
“We believe this will strengthen taxpayer awareness, encourage voluntary compliance, prevent disputes and build greater trust across the tax ecosystem,” Nwabueze said.
The development comes as the Tax Ombud moves to expand its physical presence across Nigeria to make its services more accessible to individuals and businesses outside Abuja.
Nwabueze disclosed that discussions were ongoing with state governments for the establishment of zonal offices, with at least three expected to commence operations within the next few weeks.
He said access to taxpayer protection should not depend on where a taxpayer resides or operates a business.
The planned zonal offices are expected to enable taxpayers to lodge complaints, seek assistance and obtain information without travelling to the Federal Capital Territory.
The OTO is ultimately expected to establish a presence across Nigeria’s six geopolitical zones, with Enugu already designated to host the South-East zonal headquarters.
Nwabueze also urged revenue-generating agencies to designate liaison officers who would serve as institutional points of contact with the Office of the Tax Ombud.
“I propose that revenue-generating agencies designate a Liaison Officer who will serve as the institutional interface with the Office of the Tax Ombud,” he said.
According to him, the arrangement would facilitate the referral and communication of complaints, improve lawful information sharing and make it easier to resolve taxpayer grievances before they escalate into prolonged disputes.
The liaison officers would also assist agencies and the OTO in identifying recurring administrative problems and following up on recommendations arising from complaints investigated by the office.
The Tax Ombud was established under Part VI of the Joint Revenue Board of Nigeria (Establishment) Act, 2025, as part of the restructuring of Nigeria’s tax administration system.
Its mandate includes receiving, investigating and resolving complaints relating to taxes, levies, regulatory fees and charges, as well as customs duties and excise matters.
Nwabueze said the office was designed to address an important gap in the existing tax dispute resolution system.
While objections to assessments, administrative reviews, the Tax Appeal Tribunal and the courts remain available for substantive disputes over tax liabilities, he said taxpayers also require an accessible mechanism for dealing with procedural and administrative difficulties encountered in their dealings with revenue authorities.
He maintained that modern tax administration should not be based solely on the government’s power to collect revenue but should equally guarantee taxpayers fairness, accountability and access to effective remedies.
The OTO is also strengthening its digital infrastructure, with a website, interactive contact centre and case-management portal already established to enable taxpayers to submit complaints, obtain information, track cases and receive assistance.
Nwabueze said the digitalisation programme was intended to improve speed, transparency and accountability in the handling of taxpayer complaints rather than merely replace manual processes with technology.
The office has also intensified public enlightenment activities to increase awareness of its mandate and educate Nigerians on their rights as taxpayers.
According to the Tax Ombud, more than 20 genuine complaints were received within its first three months of operation, with eight already resolved, including some within the statutory 14-day period.
Nwabueze said the broader objective was to reduce friction between taxpayers and government authorities and prevent avoidable disputes from becoming lengthy and expensive legal battles.
He further called for increased cooperation among federal, state and local government revenue authorities, noting that some complaints involve more than one tier of government.
He said such collaboration was particularly important in tackling multiple taxation, which remains one of the major challenges confronting individuals and businesses.
Nwabueze linked the work of the Tax Ombud to the wider tax reforms undertaken by the Federal Government, saying taxpayer protection should be treated as an integral component of revenue mobilisation.
He maintained that citizens and businesses were more likely to comply voluntarily with their tax obligations when they trusted that the system was transparent, fair and capable of providing effective redress.
“Taxpayer protection and revenue mobilisation are not competing objectives, but complementary pillars of an effective, trusted and sustainable tax system,” he said.
Nwabueze urged stakeholders to use the Abuja engagement as the foundation for stronger cooperation between taxpayers, revenue authorities and the Office of the Tax Ombud.
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