Tax Ombud and the Case for a Fairer Revenue System
By Zekeri Idakwo Laruba
For years, taxation in Nigeria was largely experienced as a one-way conversation. Government agencies demanded payment, taxpayers were expected to comply, and disputes could easily become prolonged battles in which the individual or business often felt that the state held all the cards. The emphasis was heavily tilted towards collection and enforcement, with less visible attention to the taxpayer’s experience. The emergence of the Office of the Tax Ombud is beginning to change that narrative by introducing a different philosophy: government can demand taxes while still listening to, protecting and fairly treating the people who pay them.
That shift could prove critical as Nigeria intensifies efforts to raise domestic revenue. The International Monetary Fund estimates that Nigeria’s tax revenue is on track to reach 15.0 per cent of GDP in 2025 and 15.7 per cent in 2026, although the country’s medium-term ambition is to move towards the regional target of 20 per cent.
The numbers underline the scale of the challenge. Nigeria needs more revenue to finance development, but achieving that objective sustainably will require more than expanding the tax base or strengthening enforcement. It will require a tax system in which compliance is supported by confidence, predictability and fairness.
This is where the Tax Ombud becomes important. Established under Part VI of the Joint Revenue Board of Nigeria (Establishment) Act, 2025, the Office is empowered to review and resolve complaints relating to taxes, levies, regulatory fees and charges, customs duties and excise matters.
It operates as an independent and impartial arbiter, with responsibilities that include complaint…
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Read Full Article by Hafsat Ibrahim at economicconfidential.com
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