FG unveils charter to strengthen taxpayer protection
August 14, 2026 12:10 am
The Chief Executive of the Office of the Tax Ombud, Dr John Nwabueze.
The Federal Government is set to unveil a Taxpayers’ Bill of Rights and Obligations in the coming weeks as part of efforts to strengthen taxpayer protection, improve transparency and build trust in Nigeria’s revenue administration system.
The Chief Executive and Tax Ombud, Office of the Tax Ombud, John Nwabueze, disclosed this on Thursday during a stakeholder engagement in Abuja themed, “Promoting Fairness, Transparency and Trust in Tax Administration in Nigeria.”
Nwabueze said the proposed charter would clearly define the rights and responsibilities of taxpayers, as well as the standards of fairness, transparency and accountability expected from tax and revenue authorities.
“Another key initiative of the Office is the development of the Taxpayer’s Bill of Rights and Obligations, which we intend to launch publicly in the coming weeks,” he said. “The Charter will provide taxpayers with a clear understanding of their rights, responsibilities, and the standards of fairness, transparency, and accountability they should expect from tax and revenue authorities.”
According to him, the document would be made available through the Tax Ombud’s digital platforms and other public channels to ensure widespread access. He urged tax and revenue authorities to support the dissemination of the charter through their offices and digital platforms, saying greater awareness of taxpayer rights could encourage voluntary compliance, prevent disputes and strengthen trust in the tax system.
Nwabueze said the establishment of the Office of the Tax Ombud was intended to fill a gap in Nigeria’s tax dispute-resolution framework, particularly for taxpayers facing administrative or procedural problems in their dealings with revenue authorities.
He explained that the country’s tax dispute-resolution framework had traditionally relied on objections to assessments, administrative reviews, the Tax Appeal Tribunal and the courts.
While those mechanisms remain relevant for determining substantive tax liabilities, he said there had been inadequate institutional support for taxpayers experiencing administrative difficulties.
He noted that the broader tax reforms initiated by the administration of President Bola Tinubu were designed to address weaknesses in the revenue system, including fragmentation, complexity and the burden of multiple taxation.
The Tax Ombud said the office, established under Part VI of the Joint Revenue Board of Nigeria (Establishment) Act, 2025, was empowered to receive, investigate and resolve complaints relating to taxes, levies, regulatory fees and charges, customs duties and excise matters.
“This is important historically because Nigeria did not merely establish another tax-collection institution. It introduced an institution whose central purpose is to strengthen the relationship between the taxpayer and the authorities,” Nwabueze said.
He added that the institution represented a shift from viewing taxation primarily as an exercise of government authority towards a system built around a more balanced relationship between the state and taxpayers.
According to him, Nigeria is the ninth country in the world and the third in Africa to adopt a tax advocacy system built around the tax ombud mechanism. Nwabueze also disclosed that the office had begun rolling out digital platforms aimed at making it easier for Nigerians to lodge complaints and seek redress.
He said the Tax Ombud had launched its website, interactive contact centre and case management portal, which allow taxpayers to submit complaints, obtain information, monitor the progress of their cases and receive assistance. “We have begun to do just that. The office started taking care of Nigerians on January 1 of this year,” he said.
He added that the office had commenced public awareness and stakeholder sensitisation programmes to improve Nigerians’ understanding of its mandate and their rights as taxpayers.
“This is critical because an institution can only protect rights effectively once citizens understand those rights and know where and how to seek advice,” Nwabueze said.
The Tax Ombud further announced plans to expand the office beyond Abuja, saying at least three zonal offices were expected to commence operations within weeks. He said the expansion was intended to ensure that access to taxpayer protection was not determined by geographical location.
“The necessary mechanisms have already been put in place with at least three zonal offices expected to commence operations within a few weeks,” he said. “This will bring the office closer to taxpayers, particularly those who may otherwise face difficulties accessing our services from outside the Federal Capital Territory.”
Nwabueze also proposed the designation of liaison officers by revenue-generating agencies to serve as institutional interfaces with the Office of the Tax Ombud.
According to him, the officers would facilitate timely communication and referral of taxpayer complaints, early resolution and prevention of disputes, coordination on systemic taxpayer issues and information sharing within the limits of the law.
They would also help identify recurring administrative problems and follow up on recommendations arising from interventions by the Tax Ombud. He said, “These make for a structured coordination framework that enables problems to be resolved faster and systemic issues to be identified earlier.”
Speaking at the event, the Chief Executive Officer and Registrar-General of the Corporate Affairs Commission, Hussaini Magaji, said fairness and accessible dispute-resolution mechanisms were critical to building taxpayers’ confidence.
Magaji, who was represented by the commission’s Director of Finance and Accounts, Emmanuel Inyang, said a sustainable tax system required taxpayers to understand their obligations, receive fair treatment and have access to appropriate channels for redress.
He said these principles could strengthen voluntary compliance and reduce the cost of enforcing tax obligations against defaulting entities.
The CAC boss also stressed the importance of stronger collaboration and data sharing among government agencies, noting that a reliable corporate registry integrated with other government information systems could improve taxpayer identification, data verification and compliance monitoring while reducing opportunities for tax evasion and financial crimes.
He said the increasing digitalisation of government services provided opportunities to reduce duplication, improve verification, simplify compliance and make interactions among citizens, businesses and government agencies more efficient.
Magaji added that millions of Nigerians engaged in legitimate economic activities needed to be brought into the formal regulatory and tax system through a combination of simplification, education, digitalisation, incentives and proportionate enforcement.
“The objective before us is not merely to collect more revenue. It is to build a revenue administration system that Nigerians can understand, businesses can navigate, institutions can trust, and the public can hold accountable,” he said.
Also speaking, the Acting Chairman of the Federal Capital Territory Internal Revenue Service, Michael Ango, said sustainable revenue mobilisation required tax authorities to protect taxpayers’ rights and provide accessible avenues for resolving complaints.
Ango, who was represented by the Director of Tax Operations for Individuals, Enterprises and Partnerships, Alhasan Usman, said the FCT-IRS remained committed to a professional, transparent and taxpayer-centred administration.
“Tax administration is not only about revenue mobilisation. It is also about protecting taxpayers’ rights, providing accessible channels for redress, and fostering mutual trust between taxpayers and government,” he said.
He added that trust remained essential to voluntary tax compliance and sustainable revenue mobilisation.
Damilola Aina is a journalist at Punch Newspapers with over five years of experience covering energy, business, investment, infrastructure, and property sectors. He specializes in producing well-researched and insightful reports that inform readers and provide clarity on complex topics. Damilola’s work demonstrates practical newsroom experience, editorial insight, and a strong commitment to accurate and engaging journalism.
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