By CHUKWUDI ACHIFE
He arrives promptly and firmly when beckoned -not with sirens and guns blazing but with a scale and a bagful of powers to ensure justice, equity and fairness in tax administration.
He is the Tax Ombudsman of Nigeria. A new office created to strengthen President Ahmed Tinubu’ s sweeping tax reforms. Heading this all -important office, is Dr. John Nwabueze who became the pioneer occupant of the office following his appointment by President Ahmed Tinubu GCFR in November 2035. His appointment has been widely and enthusiastically received within the nation’s business community as he comes with a solid academic and professional background and sublime experience in Tax adminstration and finance Management.
Tax disputes are a common feature of any modern tax system. Individuals and corporations are generally reluctant to part with money when tangible economic benefits are not immediately forthcoming. Hence, disputes frequently arise in the tax space. Tax disputes in Nigeria originate from several issues, including multiple taxation, arbitrary assessments by tax authorities, tax evasion and avoidance, misinterpretation of tax laws, imposition of non-legal taxes and non-compliance.
As an efficient tax dispute resolution system is crucial in entrenching trust among taxpayers and tax authorities and increases investor confidence.
It promotes voluntary compliance, increases revenue yields and effectively tax system funds public goods and social services. It cannot survive without the trust of the public. Such trust depends not only on how taxes are collected but also on how disputes are justly, fairly and efficiently resolved.
In Nigeria, tax disputes are primarily resolved through the courts1 and the Tax Appeal Tribunal (TAT or “the Tribunal”)2. Despite existing mechanisms, the dispute resolution process suffers from inefficiencies, such as delays in objection reviews, prolonged litigation timelines, inadequate automation, and institutional bottlenecks. Such inefficiencies undermine trust, discourage voluntary compliance, and negatively impact fiscal resources.
The office of the Tax Ombudsman of Nigeria or Ombud, was therefore established by The Joint Revenue Board ( Establishment) Act, 2025, to serve as an independent and impartial arbiter for reviewing and resolving complaints related to taxes, levies, regulatory fees, charges, customs duties, or excise matters. Also, the Ombud has the powers to make recommendations of its findings to the revenue authorities and other government agencies on matters relating to taxes, levies, charges and fees, for implementation, institute legal proceedings on behalf of the taxpayer (at no cost to the taxpayer), provide information on functions of the tax authorities and raise awareness of taxpayer rights and obligations. The Tax Ombud also has power under the Act to issue guidelines, directives or orders for the resolution of complaints or the implementation of its recommendations and as well serve as a watchdog against any arbitrary fiscal policy of the government or by any of its agency and report such policy to the National Assembly.
The creation of the office reflects the commitment of President Ahmed Tinubu GCFR to promoting amicable and seamless dispute resolution mechanisms in tax related disputes, and as well upholding the right of taxpayers to challenge the arbitrary actions of tax authorities. The office essentially serves as a watchdog over all tax authorities in Nigeria.
Key Responsibilities of the Tax Ombud therefore includes:
- -Dispute Resolution: Handle complaints related to taxes, levies, regulatory fees, customs duties, excise matters, and other fiscal issues
- -Transparency and Accountability: Strengthen transparency and accountability within the tax system, ensuring fair treatment of taxpayers.
- -Watchdog: Prevent abuse of power and arbitrary decision-making by tax officials
- -Improving Taxpayer Confidence: Enhance confidence in tax administration and promote voluntary compliance with tax laws.
- These functions align with President Tinubu’s “Renewed Hope Agenda,” which places fairness, inclusiveness, and accountability at the centre of governance. By restoring citizens’ faith in the Nigerian tax system, the new ombudsman holds a key to unlocking greater voluntary compliance, which is a boost for the government’s revenue drive through the fiscal reforms.
- An accountant and tax administrator, with about three decades of experience in tax advocacy and advisory, in both the United States and Nigeria, Dr Nwabueze holds a Bachelor of Science in Mathematics from the University of Jos, Nigeria; Bachelor of Science in Accounting and Master of Science in Accounting from Strayer University in Washington, D.C,United State and a Doctorate in Business Administration and Finance (2019) from Walden University in Minneapolis, Minnesota, United States. Nwabueze served as the Technical Consultant to the Joint Senate Committees on the Federal Capital Territory (FCT) and Finance of the National Assembly of Nigeria, advising on the bills that led to the establishment of the Federal Capital Territory Board of Internal Revenue in 2015.
He served as Special Assistant (Economy) to Chief Philip C. Asiodu, then Chief Economic Adviser to President Olusegun Obasanjo. And was the Director General of the Philip Asiodu Economic Initiative in Abuja, where he was responsible for formulating policies, leading research programs on Economic development, and overseeing the initiative’s operations. - Nwabueze holds several professional memberships in the United States, including:
Member of the American Accounting Association;
Enrolled Agent with the U.S. Internal Revenue Service
Member of the American National Society of Tax Professionals. He is also an IRS Certified Acceptance Agent. - Speaking on Nwabueze’s appointment, Professor Lucy Uche Onyekwelu, President of the Association of Management and Social Sciences Researchers of Nigeria (AMSSR), and Fellow of Institute of Chartered Accountants of Nigeria (ICAN) declared, “Dr Nwabueze does not just have the knowledge of an international industry practitioner in the United States but has also been deeply involved in the management of Nigeria’s financial and economic matters in both the executive and legislative branches over the years.
Chief Mike N. Ejezie, an economist and former banker who is also a fellow of both ICAN and the Institute of Taxation of Nigeria (ITN), noted that since the role of the Tax Ombudsman is new in Nigeria, “it is critical that the person chosen to lay the foundation is one who can immediately command the respect of both experts and lay persons. “A tax ombudsman is the soul of the country’s revenue and tax system.”
Also in a statement, an international entrepreneur with business interests in Nigeria and the United States,Mr. Tunde MacAlabi, lauded President Bola Tinubu for selecting “a competent financial expert to lead this important organization to promote transparency in the nation’s tax system and make it very competitive”.
Chukwudi Achife is the Chief Press Secretary to the Tax Ombud/ CEO.
