On the first working day of the new-year, a quiet yet transformative shift took place in Nigeria’s tax landscape, one that could reshape the relationship between taxpayers and government revenue authorities.
At the heart of this change is the Office of the Tax Ombud, a new institution born from sweeping tax reforms passed by the National Assembly and signed into law in 2025.
Yesterday, the office officially commenced full operations, offering millions of taxpayers access to free legal assistance and a structured dispute resolution mechanism previously unavailable in the country’s tax system.
Roots in Reform: Building a Tax Justice Mechanism
The idea of an independent tax ombudsman didn’t spring up overnight. It was embedded in the broad tax reform agenda championed by President Bola Ahmed Tinubu’s administration, a cornerstone of the government’s economic reset.
The new tax laws, which also established institutions like the Tax Appeal Tribunal, were crafted to modernise Nigeria’s tax system, expand the revenue base, and improve fairness and compliance as the reforms take effect from January 1, 2026.
In November 2025, President Tinubu appointed Dr. John Nwabueze as the nation’s first Tax Ombudsman, a role created under the Joint Revenue Board of Nigeria (Establishment) Act, 2025. Nwabueze, a veteran tax administrator with experience both in Nigeria and abroad, was entrusted with leading this new institution with integrity and impartiality toward resolving taxpayer grievances.
“I share in the President’s pragmatic leadership approach,” Nwabueze said ahead of the launch, emphasising the office’s mandate to strengthen transparency, protect taxpayers’ rights, and build trust in tax administration.
A New Chapter for Taxpayers
For ordinary citizens, small business owners, and corporate entities alike, the Tax Ombud represents more than just another bureaucracy, it signals a formal avenue for redress. Under the law, the office is empowered to receive, review and resolve complaints about taxes, levies, regulatory fees, customs duties and excise matters.
Crucially, it can institute legal proceedings on behalf of taxpayers at no cost, something that advocates say could particularly benefit micro, small and medium-sized enterprises (MSMEs) often constrained by legal costs.
“This new institution is designed to transform tax governance by strengthening transparency and accountability,” says one advocacy source, highlighting that small business owners often face complex and unclear tax assessments without access to affordable legal support.
Framing the Office Within Wider Tax Reforms
The establishment of the Tax Ombud parallels other major changes in Nigeria’s fiscal architecture. New tax laws have generated intense public debate and even legal challenges, with some opposition groups seeking court orders to halt the reforms.
However, courts have consistently ruled that the implementation should proceed as scheduled, clearing the way for the full rollout of the new system on January 1.
Indeed, part of the broader goal of these reforms is to ease tax burdens on lower earners and support business growth, including personal income tax exemptions at lower income thresholds and simplified compliance for smaller companies, measures designed to broaden the taxpayer base without unduly stifling enterprise.
Looking Ahead: Expectations and Challenges
As the Tax Ombud’s office begins its work this week, expectations run high. Government officials forecast that this independent platform will help resolve millions of tax disputes more fairly and efficiently, boosting public confidence and compliance.
Nwabueze’s team has lined up public briefings and stakeholder engagement sessions aimed at educating Nigerians about their rights and the new mechanism for dispute resolution.
Yet, the real test lies ahead: whether this new institution can deliver on its promise of impartial, accessible justice in a context where trust between citizens and tax authorities has often been strained.
For now, the opening of the Tax Ombudsman’s doors marks a significant milestone, a legal lifeline for taxpayers and a bold step toward a more transparent and equitable tax system in Nigeria.
