AI agents for business finance: what they can and can't do
What AI agents can do in bookkeeping, close, collections and compliance today, where a person must stay in charge, and how to judge a product.
The short answer
Object in writing to the tax authority within 30 days of receiving the assessment; it has 90 days to respond or your objection is treated as upheld (Nigeria Tax Administration Act, section 41). If it refuses, appeal to the Tax Appeal Tribunal within 30 days (Joint Revenue Board Act, Second Schedule). The Tax Ombud is a separate, free complaints office for unfair treatment, but it cannot decide how much tax you owe.
Two routes, two jobs
The 2025 reforms give a taxpayer two different places to go. The Tax Appeal Tribunal decides disputes about liability: whether the tax is due and how much. The Office of the Tax Ombud, created by section 36 of the Joint Revenue Board of Nigeria (Establishment) Act 2025, deals with complaints about how you were treated. Section 43 of that Act bars the Ombud from determining liability, issuing an assessment, or interpreting tax law beyond operational or procedural points.
Step by step: disputing an assessment
- Object in writing within 30 days of being served with the assessment. State the disputed items with figures, the changes you want, your reasons, and the income and tax you accept (NTAA section 41). The deadline can be extended for good cause.
- Pay the undisputed part. Collection of the disputed amount is held in abeyance while the objection is pending, but not the part you accept (section 49(3)).
- Wait up to 90 days. If the authority does not respond in that time, the objection is treated as upheld (section 41).
- Appeal to the Tax Appeal Tribunal within 30 days of the decision, in the prescribed form with the prescribed fee (JRB Act, Second Schedule, para 2(2)). Late appeals may be allowed for sufficient cause. If you do not appeal, the assessment becomes final and conclusive (para 2(4)).
- Appeal on a point of law to the Federal High Court within 30 days of the Tribunal's decision (para 10), and then to the Court of Appeal. The NTAA requires security of 20% of the disputed amount for an appeal from the Tribunal to court (NTAA).
The Tax Appeal Tribunal
The Tribunal is re-established under section 23 of the JRB Act, which also repeals the FIRS Act provisions that created it before. Its jurisdiction under section 29 covers the Nigeria Tax Act, the Nigeria Tax Administration Act and other federal and state tax laws, so state assessments can go there too. Each zone has five Tax Appeal Commissioners appointed by the Minister (section 24). Filing fees were not confirmed in our checks.
The Tax Ombud
- What it handles: complaints about taxes, levies, regulatory fees, customs and excise, and about tax officials' conduct, through mediation, conciliation and investigation (section 41).
- Cost: free (section 41(2)).
- When: only after the relevant agency has failed to resolve the complaint; no anonymous complaints (Third Schedule).
- Speed: investigation generally within 14 days, extendable by seven.
- Offices: head office in the FCT and at least one branch per geo-political zone (section 36).
Whether a Tax Ombud has been appointed was not confirmed in our checks; ask the Federal Ministry of Finance before relying on the office.
Where to read more
The body behind the Ombud and Tribunal is covered in the Joint Revenue Board explained. Filing duties are in the Tax Administration Act rules, and illegal state and local levies in multiple taxation in Abuja. This is information, not legal or tax advice; for a large assessment, use an accredited tax practitioner.
Questions people ask
How many days do I have to object to a tax assessment in Nigeria?
30 days from service of the assessment, under section 41 of the Nigeria Tax Administration Act; extendable for good cause.
What happens if the tax office does not reply to my objection?
If it does not respond within 90 days, the objection is treated as upheld.
Can the Tax Ombud cancel my tax bill?
No. The Ombud cannot determine liability or issue assessments; it handles complaints about treatment and procedure.
Can I take a state tax dispute to the Tax Appeal Tribunal?
Yes. Section 29 of the JRB Act gives the Tribunal jurisdiction over federal and state tax laws.
Sources
- Joint Revenue Board of Nigeria (Establishment) Act 2025 (Premium Times copy) · accessed Oct 2026
- Nigeria Tax Administration Act 2025 (gazette text) · 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.