By Kadiri Abdulrahman, News Agency of Nigeria (NAN)
Under President Bola Tinubu’s new tax laws, mediation is expected to play a critical role; hence, the establishment of the Office of the Tax Ombud (OTO).
Policy analysts say tax authorities and taxpayers are expected to reap the benefits of new tax legislation as the nation implements a new tax regime beginning Jan. 1, 2026.
Ombud is to mediate complaints and resolve grievances arising from tax-related matters from the tax authorities, tax officials, and members of the taxpaying public without a burden on the parties.
The Joint Revenue Board of Nigeria (Establishment) Act, 2025, which provides for the OTO, is among the recent four tax legislations assented to by the President.
The Nigeria Revenue Service (Establishment) Act, 2025, the Nigeria Tax Administration Act, 2025 and the Nigeria Tax Act, 2025 are also recent legislation.
Going by the act, the Ombud is expected to benefit taxpayers by ensuring fair treatment and protection against abuse, delays, or maladministration.
It provides a low-cost, simple and non-judicial way to resolve complaints and build confidence in the tax system, encouraging voluntary compliance, and strengthening taxpayer rights and awareness of entitlements.
It also provides an independent channel to resolve disputes and offers quicker complaint resolution as opposed to lengthy legal processes, among other gains to the taxpaying public.
For the tax authorities, the Ombud will promote accountability and integrity, thereby enhancing taxpayers’ voluntary compliance.
It will reduce the backlog of disputes and litigation and reduce pressure on tax tribunals and courts; and strengthen public trust and credibility, thus enhancing the tax authority’s reputation.
It also helps to provide feedback to improve service delivery and internal processes to improve efficiency in tax administration; identify systemic issues, helping the tax authority reform policies and operations, among others.
Sections 41, sub-section 1 (a to i) state that “The Office of the Tax Ombud shall have the powers necessary or expedient for the performance of its functions under this Act”.
It listed the functions to include its role as an independent and impartial arbiter to review and resolve complaints relating to tax, levy, regulatory fee and charges, customs duty or excise matters, among others.
Mrs Bolanle Azeez, Acting Director, Tax Policy and Advisory Department and Mr Olufemi Olarinde, Head, Fiscal and Tax Reforms Implementation Division, were among the Federal Inland Revenue Service (FIRS) tax experts during the Taxpayer Webinar Series (TWS) on September 23.
Both practitioners gave perspectives and x-rayed the functions and benefits of the Ombud to taxpayers and tax authorities on the applicability of the new OTO operations as the nation transitions to a new tax regime.
According to Azeez, the tax Ombud remains a key institution under the new tax legislation.
“It balances the relationship between citizens and other relevant agencies.
“Its role promotes fairness, transparency, and accountability. Ultimately, it strengthens tax administration and taxpayer trust,” she said.
Olarinde categorised Ombud models into Hybrid, Internal and Independent.
“The Tax Ombuds model began in the late 20th century as countries sought to enhance taxpayer rights and fair tax administration.
“The Ombudsman concept originated in Sweden in 1809, designed to protect citizens against maladministration.
“The idea spread globally, with specialised ombudsman offices now established for banking, insurance and taxation,” he said.
According to him, Nigeria has established the Office of the Tax Ombuds to promote transparency, strengthen taxpayer confidence, improve compliance, and ultimately promote sustainable revenue growth.
Moreso, Dick Irri, the Coordinating Director, Government and Medium Taxpayers Group (GMTG) at FIRS, urged staff and the taxpaying public to take note of the ongoing reform in the nation’s tax administration.
Irri said that the Ombud was introduced to help taxpayers and tax authorities.
“I just want to encourage everyone to take note of this new concept coming on board.
“In Tax Ombud, in African tradition, we have a belief that you cannot beat a child and not expect the child to cry.
“Taxpayers who may be at risk of repaying or have complained about the attitude of revenue officials or behaviours that are not satisfactory can complain to them.
“That is the essence of the Tax Ombud, so to speak, in a layman’s language. It is not everything that must go to court,” he said.
The Coordinating Director, Special Duties Group (SDG), Mr Tamadi Shettima, described the introduction of the Ombud as a noble initiative that would ensure that taxpayers’ rights and privileges are preserved.
Shettima said that it would educate the taxpayers on their obligations to support efforts to ensure a seamless tax administration in the country.
Mrs Lovette Onanuga, Director, Taxpayer Services Department (TPSD), said that creating the Ombud under the new tax reform reflected the government’s recognition of taxpayers’ crucial role in the nation’s development.
She said that the new initiative aligned with the president’s Renewed Hope Agenda, which emphasised fairness, inclusiveness, and accountability in governance.
“By embedding the Ombud function in our tax system, the government is not only strengthening revenue mobilisation but also building a tax culture based on trust and mutual respect,” Onanuga said.
According to her, FIRS is determined to facilitate compliance, improve service delivery, and ensure that every taxpayer feels valued as a true partner in Nigeria’s developmental journey.
Experts say the Ombud is pivotal in streamlining tax administration for efficiency, and in tandem with global best practices.(NANFeatures)
***If used, please credit the writer and the News Agency of Nigeria.
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