The Chief Executive of the Office of the Tax Ombud, Dr John Nwabueze, has warned that arbitrary tax assessments, multiple levies and inconsistent enforcement could damage public confidence in Nigeria's tax reforms. Speaking at a stakeholders' engagement in Abuja on Friday, Nwabueze said revenue authorities must protect taxpayers' rights and ensure new tax laws did not impose unlawful burdens on individuals and businesses. He stressed that fairness and transparency were essential to the success of the reforms, which began on 1 January 2026 and were designed to simplify tax compliance, strengthen revenue mobilisation, support eligible small businesses and improve accountability.
Nwabueze said fairness was not a favour to taxpayers but the foundation of public trust and sustainable revenue mobilisation. "When taxpayers are treated fairly, understand their obligations and have access to impartial redress, they are more likely to comply voluntarily. Conversely, arbitrary assessments, overlapping levies and inconsistent enforcement undermine confidence in the system," he said. He stressed that the quality of the legislation alone would not guarantee success without fair implementation and called on revenue authorities to treat taxpayers with dignity while ensuring they met their lawful obligations.
The Tax Ombud's office, established under the Joint Revenue Board of Nigeria (Establishment) Act 2025, will provide an independent channel for resolving administrative complaints and identifying weaknesses in tax administration. The office is developing governance structures, a digital complaint management system, taxpayer education programmes, stakeholder partnerships and dedicated call centres. It is also developing a Taxpayer Charter in English, Hausa, Igbo, Yoruba and Nigerian Pidgin to explain taxpayers' rights and responsibilities. The office operates on five principles: equity and proportionality, procedural justice, professionalism, transparency and accountability, and protection of vulnerable taxpayers.
Concerns about unfair taxation were raised by other speakers at the engagement. The acting Chief Executive of Abuja Markets Management Limited raised concerns about multiple levies and unauthorised revenue collection in markets across the Federal Capital Territory, citing collections without receipts, unclear tax assessments and unauthorised agents. The Senior Special Adviser on Intergovernmental and International Matters of the National Union of Road Transport Workers said commercial drivers faced repeated collections by different authorities, sometimes without explanations or proper receipts, and called for harmonisation of transport-related taxes. The union representative, whose organisation has more than four million members, said operators were willing to pay legitimate taxes but wanted greater transparency and accountability.
The President of the Chartered Institute of Taxation of Nigeria called for sustained public education on the new tax laws, warning that inadequate understanding of tax obligations could create confusion and weaken compliance. Nwabueze said exemptions and reliefs provided by law, particularly for eligible small businesses, must be properly communicated and respected, and that no taxpayer should face unlawful or avoidable administrative burdens.