Tax Ombud warns against using complaints process to avoid lawful dues

The Office of the Tax Ombud has warned taxpayers against using the agency to evade or delay payment of legitimate taxes and other statutory obligations. The warning was issued by the office’s chief executive, Dr John Nwabueze, at a North-West Zonal Stakeholders’ Engagement Meeting in Kaduna on Tuesday. The meeting brought together tax and revenue authorities, business groups and professional bodies.

Nwabueze said the Tax Ombud was created under the Federal Tax Ombud Act as an independent, impartial and non-judicial institution. Its role is to receive and review complaints relating to taxes, levies, regulatory fees, customs, excise and duties. He said the office did not make tax policy, encourage non-compliance or shield taxpayers from lawful obligations.

It could not cancel a legitimate liability simply because a taxpayer did not want to pay, he added. According to Nwabueze, the office’s jurisdiction principally concerns the operational, procedural, administrative and service aspects of tax and revenue administration. In a dispute, he said, the issue was not only whether a tax was payable, but also whether the assessment process had been fair, lawful, transparent and consistent.

Taxpayers are expected to use lawful internal dispute-resolution procedures before approaching the Ombud where those procedures are required. The agency has introduced a digital complaint portal, case management system and toll-free call centre. Its services, including permitted legal action on behalf of taxpayers, are free.

Kaduna State Commissioner for Finance Mohammed Ibrahim Tanko said the North-West generated about ₦916bn in tax revenue between 2023 and 2025, with Kaduna contributing about ₦220bn. He attributed the state’s performance to engagement and voluntary compliance rather than aggressive enforcement, and urged the Ombud to establish a zonal office in Kaduna.