New Tax Ombudsman and the Task of Redefining Compliance
By Zekeri Idakwo Laruba
When President Bola Tinubu’s administration approved the establishment of the Office of the Tax Ombudsman in 2025, it was widely welcomed as one of the most consequential reforms in Nigeria’s fiscal architecture. Now formally operational and actively building strategic partnerships, the institution is beginning to translate policy intent into practical impact, signalling a shift toward a more transparent, fair, and efficient tax system.
At its core, the Tax Ombudsman was conceived to address a long-standing trust deficit between tax authorities and taxpayers. This objective was reinforced during a recent meeting in Abuja between the Chief Executive Officer of the Office, Dr. John Nwabueze, and Taiwo Oyedele, Chairman of the Presidential Fiscal Policy and Tax Reforms Committee. Both leaders committed to closer collaboration aimed at strengthening compliance through transparency, mediation, and accountability rather than coercion.
Unlike conventional regulatory bodies, the Ombudsman is structured as an independent and impartial arbiter. Its mandate covers oversight of 22 revenue-generating agencies, with powers to mediate disputes, protect taxpayers from administrative excesses, and promote fairness across the tax administration value chain. In doing so, it seeks to restore credibility to a system that has often been criticised for opacity and uneven enforcement.
Leadership credibility has emerged as a defining asset of the new institution. Dr. Nwabueze’s reputation for integrity has helped to anchor early confidence, a point underscored by Yushau Shuaib, Managing Director of Image Merchants Promotion Limited, during a recent engagement with the Ombudsman’s media delegation. Shuaib noted that the effectiveness of any public institution ultimately depends on the credibility of its leadership and the cohesion of its team. Reflecting this confidence, IMPR has pledged strategic media support spanning public enlightenment, crisis communication, and media monitoring, an acknowledgement that clear communication is essential in demystifying tax processes and sustaining public trust.
One of the Ombudsman’s most far-reaching interventions lies in its approach to dispute resolution. By providing free and accessible complaint channels and prioritising mediation and conciliation, the institution is positioned to significantly reduce the burden on Nigeria’s already congested courts. This model lowers the cost of justice for individuals and businesses, while also encouraging voluntary compliance by resolving grievances quickly and fairly.
From 2026, taxpayers are expected to benefit from nationwide complaint mechanisms supported by technology-driven processes. Digital platforms, dedicated call lines, and the ability to submit grievances in local languages are designed to ensure speed, inclusivity, and accessibility. As the Chief Press Secretary, Chukwudi Achife, has emphasised, the Office is intended to serve as a safe and reliable bridge between the government’s revenue objectives and the taxpayer’s right to fair treatment.
Inclusivity remains central to the Ombudsman’s design. Its reach extends beyond large corporations and urban centres to rural communities, recognising Nigeria’s social and linguistic diversity. By integrating technology with local-language access, the institution aims to ensure that no segment of the taxpaying public is excluded from protection or redress. The capacity to digitally track cases, resolve straightforward complaints swiftly, and initiate legal action against defaulting agencies further underscores its modern and responsive framework.
Beyond domestic compliance, the Tax Ombudsman carries significant implications for investor confidence. Predictable and transparent tax administration reduces uncertainty for businesses and sends a strong signal that Nigeria is committed to fairness, accountability, and rule-based governance. In this sense, the institution aligns seamlessly with the Federal Government’s broader revenue reforms and investment-promotion agenda, positioning it as a critical pillar of economic transformation.
Ultimately, the creation of the Tax Ombudsman represents a pivotal moment in Nigeria’s fiscal evolution. By institutionalising transparency, simplifying dispute resolution, and safeguarding taxpayers, it promises to recalibrate the relationship between revenue collectors and citizens. As its nationwide operations gather momentum and partnerships deepen, the outlook is for a tax system that is not only more efficient, but also more humane.
More than a watchdog, the Tax Ombudsman stands as a bridge, balancing Nigeria’s revenue ambitions with the citizen’s right to fairness, and laying the groundwork for a more credible and trusted fiscal system.
Zekeri Idakwo Laruba, Editor Economic confidential and Verified fact-checker with PRNigeria. [email protected]