Nigeria’s new tax reforms risk losing public confidence if revenue authorities continue to impose arbitrary assessments, multiple levies and inconsistent enforcement, the Chief Executive of the Office of the Tax Ombud, Dr John Nwabueze, has warned.
He called on tax authorities to respect taxpayers’ rights and ensure that the implementation of the new tax laws did not expose individuals and businesses to unlawful financial and administrative burdens.
Nwabueze spoke on Friday at a stakeholders’ engagement at the Ladi Kwali Conference Centre in Abuja, where he stressed that fairness and transparency were critical to the success of the reforms, which took effect on January 1, 2026.
“Fairness is not a favour to taxpayers; it is the foundation of public trust and sustainable revenue mobilisation,” he said.
According to him, taxpayers are more likely to comply voluntarily when they understand their obligations, receive fair treatment and have access to impartial channels for resolving disputes.
He warned that arbitrary assessments, overlapping levies and inconsistent enforcement could undermine confidence in the tax system.
Nwabueze explained that the reforms were designed to simplify tax compliance, improve revenue mobilisation, support eligible small businesses and strengthen accountability.
He, however, maintained that the quality of the legislation alone would not guarantee success without fair and consistent implementation.
The Tax Ombud said his office, established under the Joint Revenue Board of Nigeria (Establishment) Act 2025, would provide an independent channel for resolving administrative complaints and identifying weaknesses in tax administration.
He disclosed that the office was developing governance structures, a digital complaint management system, taxpayer education programmes, stakeholder partnerships and dedicated call centres.
He also outlined five principles guiding its operations: equity and proportionality, procedural justice, professionalism, transparency and accountability, and the protection of vulnerable taxpayers.
As part of its public education efforts, the office is developing a Taxpayer Charter in English, Hausa, Igbo, Yoruba and Nigerian Pidgin to explain taxpayers’ rights and responsibilities.
Nwabueze urged revenue authorities to communicate and respect exemptions and reliefs provided by law, particularly those available to eligible small businesses.
“Tax obligations must be administered consistently and proportionately. Exemptions and reliefs provided by law, particularly for eligible small businesses, must be properly communicated and respected. No taxpayer should face unlawful or avoidable administrative burdens,” he said.
Also speaking at the engagement, the acting Chief Executive Officer of Abuja Markets Management Limited, Onya Ojiji, represented by the Head of Finance and Accounts, Faruk Baffa, raised concerns about multiple levies and unauthorised revenue collection in markets across the Federal Capital Territory.
He identified collections without receipts, unclear tax assessments and the activities of unauthorised agents as major challenges confronting traders.
Ojiji said the problems were particularly evident in repeated charges on the same business activities and the absence of clear explanations for some assessments.
He pledged the organisation’s support for efforts to educate traders about their rights, discourage unauthorised collections and provide feedback to the Tax Ombud.
The President of the Chartered Institute of Taxation of Nigeria, Innocent Ohagwa, called for sustained public education on the new tax laws, warning that inadequate understanding of tax obligations could create confusion and weaken compliance.
“Without the knowledge, without the understanding, there is usually confusion everywhere on the issue of compliance,” Ohagwa said.
Similarly, the Senior Special Adviser on Intergovernmental and International Matters of the National Union of Road Transport Workers, Sulaiman Danzaki, called for the harmonisation of taxes imposed on transport operators.
Danzaki said commercial drivers faced repeated collections by different authorities, sometimes without proper receipts or explanations, adding that excessive charges increased operating costs and ultimately affected passengers.
He also questioned the state of road maintenance and the rising costs of operating vehicles despite repeated payments by transport operators.
The NURTW representative, who said the union had more than four million members, maintained that transport operators were willing to pay legitimate taxes but wanted greater transparency and accountability in revenue collection.
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