By Abiodun Folarin
WorldStage– Nigeria’s Tax Ombud and Chief Executive of the Office of the Tax Ombud, Dr. John Nwabueze, has called for stronger collaboration with tax and revenue authorities across all tiers of government, positioning the Office as a critical partner in enhancing operational efficiency and strengthening trust in the nation’s tax system.
Nwabueze at the 159th meeting of the Joint Revenue Board (JRB) reaffirmed to tax and revenue authorities commited to collaborate with institutions at the national and subnational levels to improve operational efficiency.
While 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 said the Office of the Tax Ombud represents one of the most significant institutional innovations in Nigeria, having been established as an independent and impartial body to protect taxpayers’ rights and promote administrative justice within the tax and revenue framework.
The JRB comprises the Revenue Boards of the 36 states of the federation, including the Federal Capital Territory, as well as all tax and revenue-generating agencies in the country.
According to him, the Tax Ombud functions as a bridge between taxpayers and revenue authorities by receiving and investigating complaints and facilitating resolution through mediation and conciliation.
Stressing that these mechanisms are 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 improve efficiency, fairness, and transparency.
The Office, he said, builds public trust by serving as an independent, neutral platform for resolving taxpayer grievances without the high cost of litigation.
He noted that its unique features include impartial mediation, a watchdog role against arbitrary fiscal policies, taxpayer rights education, accountability mechanisms, and systemic improvement.
He, however, emphasised that the Office of the Tax Ombud “does not determine tax liability, nor does it replace the courts or the Tax Appeal Tribunal, but rather focuses on ensuring that tax administration is conducted in a fair, transparent, and accountable manner.”
“The Office of the Tax Ombud (OTO) is a bold and progressive effort to harmonise revenue systems, expand the tax base, and improve compliance,” he added.
Noting that all reforms inevitably come with challenges, Nwabueze said the Office plays a critical role in addressing friction points in the evolving tax regime, ensuring confidence, compliance, and supporting revenue authorities in improving operational efficiency.
“The OTO helps to ensure that compliance with the new tax laws is driven not by fear or coercion, but by trust and understanding,” he said.
He therefore sued for collaboration and partnership between the OTO and tax authorities, noting that Nigeria’s revenue administration depends on the seamless integration of all tax and revenue components, with the OTO as a critical pillar in the ecosystem.
He urged all revenue-generating agencies at the federal, state, and local government levels to prioritise inclusion by integrating the OTO into national and subnational tax engagements and policy dialogues.
