Tax Ombud receives 20 complaints in three months, mostly over state taxes

The Office of the Tax Ombud has received 20 genuine complaints from taxpayers in its first three months, with most cases involving state revenue services. The 8-month-old office disclosed this at its third quarter breakfast meeting with business editors in Lagos on Friday.

Dr. John Nwabueze, the Tax Ombud and Chief Executive Officer, said the low number of complaints is due to poor awareness about the organisation. He said the office is now pushing for more public engagement to drive awareness.

What the Tax Ombud is saying

Nwabueze said complaints came through the office’s digital complaints portal, case management system, toll-free call centre and SMS callback services. He said eight of the 20 complaints have been fully resolved within the statutory 14-day period, with an additional seven days where necessary.

“Within three months, the Office received over 20 genuine complaints, most of them involving state revenue services. Of these, eight have been successfully resolved, all within the statutory 14-day resolution period, with provision for an additional seven days where necessary,” he said.

The Tax Ombud said the office is also preparing for more complex tax disputes, including matters related to digital assets. He said accountants and legal experts have been trained to handle such cases and provide impartial mediation where taxpayers feel unfairly treated.

Digital assets and new tax rules

The remarks come as Nigeria’s tax framework begins to capture digital assets. A few days ago, the Nigeria Revenue Service released new Guidelines on the Taxation of Virtual Assets, placing up to 30% tax obligations on medium and large virtual asset companies.

Stakeholders have warned that the tax structure could have unintended consequences for a sector used by many young Nigerians for global payments, remittances, savings and income generation. With the new taxes being implemented, the Tax Ombud may face a busy period ahead.

Multiple taxation remains a concern

Nwabueze identified multiple taxation at the state and local government levels as a persistent problem. He said the office is engaging the Joint Revenue Board, state governments, local government authorities and other stakeholders to find lasting solutions.

“Multiple taxation is an endemic issue that we are determined to address by engaging all relevant stakeholders, including the Joint Revenue Board, state governments, and local government authorities. Through collaboration and policy engagement, we are working towards sustainable solutions,” he said.

The office plans a nationwide public sensitisation campaign to educate taxpayers on their rights. It also plans to open offices across the six geopolitical zones to improve access outside major commercial centres.

In November last year, President Bola Tinubu appointed Nwabueze as Nigeria’s first Tax Ombudsman under the Joint Revenue Board of Nigeria (Establishment) Act, 2025. The Presidency said the Tax Ombudsman will serve as a watchdog against abuse of power and arbitrary decisions by tax officials.

For Nigerian taxpayers and businesses, the Tax Ombud offers a free alternative to court for resolving tax disputes. With digital assets now under the tax net, the office could become a key mediator in the coming months.