What the New Tax Ombud Actually Does, and How to File a Dispute With One

If you’ve ever been overcharged, delayed, or treated unfairly by a tax authority in Nigeria, there’s now a dedicated office to help: the Office of the Tax Ombud (OTO). Created under the Joint Revenue Board of Nigeria (Establishment) Act, 2025, this office exists to protect taxpayer rights and resolve disputes without going to court.

In this guide, you’ll learn what the Tax Ombud can and cannot do, who qualifies to use it, and the exact steps to file a complaint. I’ll also show you how to prepare your case so it moves faster and has a better chance of success.

Why the Tax Ombud Was Created

Before 2025, Nigerian taxpayers had limited options when facing administrative unfairness from tax authorities. You could complain internally (often with no response), go to the Tax Appeal Tribunal (which is formal and costly), or simply absorb the loss.

The Joint Revenue Board of Nigeria (Establishment) Act, 2025 changed that by creating the Office of the Tax Ombud as an independent, impartial arbiter for tax-related complaints. According to the law, the OTO’s mandate includes:

• Serving as an independent reviewer of complaints about taxes, levies, regulatory fees, customs duties, and excise matters
• Investigating administrative or procedural unfairness by tax officials
• Mediating disputes through informal, fair, and cost-effective methods
• Acting as a watchdog against arbitrary fiscal policies and reporting systemic issues to the National Assembly

This office is part of Nigeria’s broader tax reform agenda aimed at improving transparency, trust, and compliance.

What the Tax Ombud Can and Cannot Do

Understanding the OTO’s limits is critical. It’s not a court, and it doesn’t replace your tax advisor or lawyer.

Powers of the Tax Ombud

Under the 2025 Act, the Tax Ombud can:

• Review and resolve complaints from taxpayers about tax authorities, agencies, or officials
• Mediate or conciliate disputes using informal alternative dispute resolution (ADR) methods
• Enter and inspect premises where tax functions are performed to carry out investigations
• Request documents and evidence from complainants, officers, or agencies
• Report systemic issues like arbitrary fiscal policies to the National Assembly
• Raise awareness of taxpayer rights and obligations

Limitations of the Tax Ombud

The law explicitly restricts the OTO from:

• Interpreting tax laws or determining tax liabilities
• Intervening in court cases or matters already before the Tax Appeal Tribunal or other courts
• Handling internal staff grievances (e.g., disputes between tax officials)
• Reversing administrative actions directly—it can recommend, mediate, or report, but not unilaterally overturn decisions
• Accepting anonymous complaints—your complaint must include your identity and contact details

This means the OTO is best for administrative fairness issues, not for complex legal interpretations or disputes already in litigation.

Who Can Use the Tax Ombud?

The OTO is open to:

• Individual taxpayers (with or without a Tax Identification Number, though having a TIN helps)
• Corporate organizations and businesses registered in Nigeria
• Any person or entity that has suffered administrative unfairness from a tax authority, including issues with customs duties, excise matters, levies, or regulatory fees

You do not need a lawyer to file a complaint, and the service is free.

Common Complaints the Tax Ombud Handles

Based on early operational reports and the law, typical complaints include:

• Overcharging or multiple taxation by different agencies
• Harassment or intimidation by tax officials
• Unreasonable delays in processing refunds, registrations, or responses
• Procedural unfairness, such as being denied the right to appeal internally
• Arbitrary fiscal policies or inconsistent application of tax rules

For example, if a state revenue agency demands payment for a levy that doesn’t apply to your business, or if FIRS delays your VAT refund for months without explanation, the OTO can investigate and mediate.

Step-by-Step: How to File a Dispute With the Tax Ombud

The process is designed to be simple, digital-first, and accessible. Here’s how to do it.

Step 1: Try to Resolve the Issue With the Tax Authority First

The law requires you to exhaust internal remedies before approaching the Ombud. This means you must first:

• Report your issue to the relevant tax authority (e.g., FIRS, state revenue service, customs)
• Follow their internal complaint or appeal process
• Keep records of all communications (emails, letters, reference numbers)

If the issue remains unresolved after a reasonable time (typically 14–30 days), you can escalate to the OTO.

Step 2: Prepare Your Complaint

Gather the following information before filing:

• Your full name and contact details (phone, email, address)
• Your TIN (if available) or business registration details
• A clear description of the tax issue, including:
  • Type of tax/levy/fee involved
  • Dates and offices where the issue occurred
  • Names or positions of officials (if known)
  • What you believe went wrong (e.g., overcharge, delay, harassment)
• Supporting documents, such as:
  • Payment receipts or notices
  • Correspondence with the tax authority
  • Screenshots of portal interactions
  • Any internal complaint reference numbers
• Your desired outcome, such as:
  • Refund of overpaid tax
  • Correction of records
  • Apology or cessation of harassment
  • Clarification of applicable rules

Step 3: Submit Your Complaint

You can file your complaint through any of these channels:

• Online portal: Visit the official Tax Ombud website and use the digital case management system
• Email: Send your complaint to the official OTO email address (published on their website)
• Physical office: Submit a written complaint to the OTO’s Abuja office
• Toll-free call centre: Dial 08000089632 to initiate a case or request assistance

When submitting online, you’ll need to provide your NIN (for individuals) or corporate details (for organizations).

Step 4: Wait for Acknowledgement and Investigation

Once your complaint is received:

• The OTO will acknowledge receipt and assign a reference number
• If the complaint falls within its jurisdiction, investigation begins within 14 days, with a possible 7-day extension
• If the OTO decides not to investigate, it must communicate the reasons in writing within 7 days

During the investigation, the OTO may:

• Request additional information from you or the tax authority
• Conduct site visits or interviews
• Mediate between you and the tax authority to reach a resolution

Step 5: Receive the Outcome

The OTO will communicate its findings and recommendations. While it cannot unilaterally reverse decisions, it can:

• Recommend corrective actions to the tax authority
• Facilitate mediation agreements
• Report systemic issues to the National Assembly if patterns emerge

If the issue remains unresolved, you may still pursue formal legal remedies through the Tax Appeal Tribunal or courts.

Tips to Improve Your Chances of Success

Based on early operational data and best practices:

• Be specific and factual: Avoid emotional language. Stick to dates, amounts, and documented interactions.
• Attach all evidence: The more documentation you provide, the faster the investigation.
• Follow up: Keep your reference number and follow up if you don’t hear back within 14 days.
• Stay compliant: Continue meeting your basic tax obligations while your complaint is under review to avoid penalties.
• Use the right channel: If your issue is about legal interpretation (e.g., “Is this income taxable?”), the OTO may not be the right fit. Consider consulting a tax professional instead.

Conclusion

The Office of the Tax Ombud is a major step forward for taxpayer rights in Nigeria. It provides a free, accessible, and impartial avenue to resolve administrative tax disputes without going to court. By understanding its powers, limits, and the proper filing process, you can protect yourself from unfair treatment and contribute to a more transparent tax system.

This article is for educational purposes only and does not constitute professional advice. Consult a qualified professional for your specific situation.

Last Updated: August 2026