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The short answer
The Office of the Tax Ombud, created by the Joint Revenue Board of Nigeria (Establishment) Act 2025, handles free complaints about the NRS, state revenue services and other tax agencies once the agency itself has failed to resolve them. It investigates within 14 days and makes recommendations, but cannot decide how much tax you owe.
Nigeria's 2025 tax reforms created a new place to take a complaint about the way a tax authority or tax officer has treated you: the Office of the Tax Ombud. It was set up by Part VI of the Joint Revenue Board of Nigeria (Establishment) Act 2025, one of the four reform Acts signed on 26 June 2025. The Ombud is free to use, deals with complaints about the NRS, state internal revenue services and other revenue agencies, and works mainly through investigation and mediation. It does not decide how much tax you owe.
What the Office is
Section 36 establishes the Office as a body corporate, with its head office in the Federal Capital Territory and at least one branch in each of the six geo-political zones. Section 37 says the Tax Ombud is appointed by the President on the recommendation of the Minister, must be a Nigerian citizen with at least 10 years' relevant experience in taxation, law, accounting, auditing, administration or dispute resolution, and serves a four-year term renewable once. PwC's June 2025 summary described the Office as liaising with tax authorities on behalf of taxpayers and acting as an independent arbiter on complaints about taxes, levies, duties and similar charges.
We could not confirm from an official page whether a Tax Ombud has been appointed or whether the zonal offices and a complaints platform are open. Check the Joint Revenue Board's official channels before filing.
What the Ombud can and cannot handle
Section 41 gives the Office power to:
- review and resolve complaints about any tax, levy, regulatory fee or charge, customs duty or excise matter;
- investigate complaints about the actions or decisions of tax authorities, agencies and their officials;
- resolve complaints through mediation or conciliation using informal, fair and low-cost procedures;
- enter and inspect premises where a tax authority works, and examine anyone with relevant information;
- make recommendations to revenue authorities for implementation;
- institute legal proceedings on behalf of a taxpayer;
- report arbitrary fiscal policy to the National Assembly.
Section 41(2) states that the Office shall not charge a fee.
Section 43 sets the limits. The Ombud cannot:
- interpret tax law, except on operational, procedural or administrative issues;
- review a matter already before a court or tribunal on the day the complaint is received;
- determine a tax liability or issue an assessment;
- handle a tax official's personal grievance against their own employer.
| Your problem | Usual route |
|---|---|
| You think an assessment is wrong in amount | Objection to the tax authority within 30 days, then the Tax Appeal Tribunal |
| An officer is ignoring letters, delaying a refund or a TCC, or demanding money without a basis | Tax Ombud, once the authority has failed to resolve it |
| A levy collector at your shop has no legal basis | State revenue service first, then the Tax Ombud |
| You have already gone to court on the issue | Not the Ombud while the case is pending |
How to file a complaint: steps
The Third Schedule of the Act sets out the procedure.
- Try the authority first. Paragraph 1(2) says a complaint may only be lodged if the issue is unresolved by the relevant agency. Write to the tax office, keep copies and note dates.
- Prepare your complaint in writing, or through any other platform the Office provides. Give your name; anonymous complaints are not accepted.
- Be accurate. A complaint found false or misleading in a material respect may be struck out.
- Attach evidence: letters, assessments, receipts, the officer's name if known, and your Tax ID.
- Wait for the screening decision. The Office reviews whether the complaint is within its mandate. If it decides not to investigate, it must tell you why within seven days.
- Investigation: it must be conducted within 14 days of receipt, extendable by seven days, and may involve site visits, interviews and requests to the agency.
- Outcome: the Office makes recommendations to the agency or to you. Where it finds abuse of office or breach of procedure, recommendations go to the authority within 14 days of determination.
What if the tax office ignores the recommendation?
Paragraph 4 requires the agency to report within 21 days giving reasons for not complying. Without satisfactory reasons, the Ombud refers the matter to the National Assembly or the State House of Assembly. Under paragraph 5(3), a party that refuses to appear or obstructs the process has the complaint deemed resolved against it, which applies to the agency as well as the taxpayer.
Worked example (illustrative)
A Port Harcourt supplier filed all its returns and applied for a tax clearance certificate in March. Section 72 of the Nigeria Tax Administration Act 2025 requires the authority to issue it within two weeks or give reasons. By May, after three written follow-ups, there is no certificate and no reason. The supplier files a written complaint with the Ombud, attaching the application, the follow-up letters and its filing receipts. The Office must decide within seven days whether to investigate and complete the investigation within 14 days, or 21 with the extension. The Ombud cannot issue the certificate itself, but can recommend that the authority act, and escalate if it does not.
Practical points
- A complaint does not stop the clock on objection or payment deadlines. Paragraph 2(3) says an investigation does not affect action taken by the agency, so file any objection on time too. See how to object to an assessment.
- Keep the paper trail from the start of any audit. Our guide to tax audits explains what to record.
- For levy harassment, also read multiple taxation complaints in Abuja.
Questions people ask
Who can complain to the Tax Ombud in Nigeria?
Any taxpayer with an unresolved complaint about a tax, levy, fee, customs or excise matter, or about the conduct of a tax authority or official. Anonymous complaints are not accepted.
Does the Tax Ombud charge a fee?
No. Section 41(2) of the Joint Revenue Board of Nigeria (Establishment) Act 2025 says the Office shall not charge a fee.
Can the Tax Ombud reduce my tax assessment?
No. Section 43 bars it from determining tax liability or issuing assessments. Disputes over the amount go through objection and the Tax Appeal Tribunal.
How long does a Tax Ombud investigation take?
The Third Schedule requires investigation within 14 days of receiving the complaint, extendable by seven days. If it declines to investigate, it must give reasons within seven days.
Sources
- Joint Revenue Board of Nigeria (Establishment) Act 2025 · accessed Oct 2026
- PwC Nigeria: The Nigerian Tax Reform Acts, top 20 changes (June 2025) · accessed Oct 2026
- Nigeria Tax Administration Act 2025 (gazette copy) · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.