Have a Tax Complaint in Nigeria? Here’s Who You Can Turn To

Nigeria now has an Office of the Tax Ombud, an independent institution established under the Joint Revenue Board of Nigeria (Establishment) Act 2025 to review complaints and promote fairness in tax administration. Its role is to provide a channel for taxpayers to raise unresolved concerns about how tax and revenue matters are handled.

What does the Tax Ombud do?

The Office of the Tax Ombud reviews complaints involving tax administration, levies, regulatory fees and charges, customs duties, and excise matters within its jurisdiction. It can investigate complaints about the actions or decisions of tax authorities and their officials, facilitate mediation or conciliation, and make recommendations to address administrative problems.

For example, imagine a small business has been waiting for a tax refund and has repeatedly contacted the relevant authority without getting a satisfactory response. Or an individual believes a tax official has handled their complaint unfairly.

Where the issue falls within the Ombud’s mandate, the taxpayer may be able to escalate the unresolved complaint for independent review.

The Office also has a wider responsibility beyond individual cases. It can identify recurring problems affecting taxpayers and recommend administrative or policy improvements that could make the tax system fairer and more accountable.

Can the Tax Ombud cancel a tax bill?

Not every tax disagreement belongs with the Ombud.

The Office focuses on administrative fairness and the way tax authorities handle matters. It does not determine a taxpayer’s tax liability or issue tax assessments, and it cannot review matters already before a court or tribunal.

This distinction matters. If you disagree with a tax assessment, you should not assume that contacting the Ombud automatically cancels it. The appropriate route depends on the nature of the dispute and the legal procedures available to you.

What should you do before making a complaint?

You must first raise the issue through the internal complaint resolution process provided by the relevant tax or revenue authority. If the matter remains unresolved or you are dissatisfied with how it was handled, you can consider escalating it to the Tax Ombud.

Keep copies of relevant correspondence, notices, assessments, payment records and any other documents that explain the problem. You should also retain evidence showing that you previously contacted the authority. This will help you present a clear account of what happened and what remains unresolved.

Complaints can be submitted through the Office’s official website. The Office reviews whether a complaint falls within its mandate and may investigate eligible cases before issuing a resolution or recommendation. Its complaint resolution services are free.

Visit taxombud.gov.ng and read the official complaint guide.

Why should taxpayers know about the Ombud?

Understanding your tax obligations is only one part of dealing with the tax system. Knowing where to turn when an administrative problem arises also matters.

The Tax Ombud gives individuals and businesses another route for raising eligible complaints when direct engagement with a revenue authority has not resolved the issue. It does not replace the courts, tax tribunals or established objection procedures, but it provides a separate mechanism focused on fairness and accountability in tax administration.

For freelancers, employees, consultants and small business owners, keeping accurate records and retaining evidence of communication with tax authorities can make it easier to explain a complaint and support the facts.

LessaTax helps freelancers, remote workers and small business owners organise their income, expenses, invoices, receipts and supporting documents throughout the year. Keeping these records in order can make it easier to understand your tax position and prepare for tax-related questions when they arise.