John Nwabueze, chief executive of the office of the tax ombud, has reassured tax and revenue authorities of his commitment to collaborate with institutions at national and subnational levels to improve operational efficiency.
Nwabueze gave the assurance while speaking at the 159th meeting of the Joint Revenue Board held in Lagos.
The Joint Revenue Board comprises revenue boards from the 36 states, the Federal Capital Territory Revenue Service, and other tax and revenue-generating agencies across the country.
Speaking on the topic, “The role of the Tax Ombud in facilitating dispute resolution and strengthening trust in the tax system in the context of emerging tax reforms,” Nwabueze described the Office of the Tax Ombud as one of the most significant institutional innovations in Nigeria.
He noted that the office was established as an independent and impartial body to protect taxpayers’ rights and promote administrative justice within the tax system.
He explained that the office serves as a bridge between taxpayers and revenue authorities by receiving and investigating complaints and facilitating resolutions through mediation and conciliation.
According to him, these mechanisms offer faster, more cost-effective, and less adversarial alternatives to litigation. He added that the office also plays a systemic role in identifying recurring issues in tax administration and recommending reforms to enhance efficiency, fairness, and transparency.
Nwabueze said the office helps build public trust by providing an independent and neutral platform for resolving taxpayer grievances without the high costs associated with litigation.
He listed the office’s key features to include impartial mediation, oversight against arbitrary fiscal actions, taxpayer rights education, accountability mechanisms, and systemic improvement in tax administration.
The tax ombud emphasised that the office does not determine tax liability or replace the courts or the Tax Appeal Tribunal, but focuses on ensuring that tax administration is carried out in a fair, transparent, and accountable manner.
He described the Office of the Tax Ombud as a progressive effort to harmonise revenue systems, expand the tax base, and improve compliance.
Acknowledging that reforms often come with challenges, Nwabueze said the office plays a critical role in addressing friction points in the new tax regime, strengthening confidence, encouraging compliance, and supporting revenue authorities to improve operational efficiency.
“The OTO helps to ensure that compliance with new tax laws is driven not by fear or coercion, but by trust and understanding,” he said.
He called for stronger collaboration between the office of the tax ombud and tax authorities, noting that Nigeria’s revenue administration depends on seamless coordination among all tax and revenue components, with the office serving as a critical pillar in the system.
Nwabueze also urged revenue-generating agencies at federal, state, and local government levels to prioritise inclusion by integrating the Office of the Tax Ombud into national and subnational tax engagements and policy discussions.
