Nigeria's New Tax Ombud to Boost Compliance, Transparency from 2026
Nigeria is set to bolster its tax system with the establishment of the Office of the Tax Ombud (OTO), effective January 1, 2026. This new institution aims to promote transparency, strengthen taxpayer confidence, and improve compliance, as outlined in the Joint Revenue Board of Nigeria (Establishment) Act, 2025. Bolanle Azeez, the Acting Director of the Tax Policy and Advisory Department, has been instrumental in discussions surrounding these reforms.
The OTO is designed to serve as a neutral intermediary, helping taxpayers and tax authorities resolve disputes quickly and efficiently. It will have the power to review and mediate complaints relating to tax, levy, regulatory fees, customs duty, or excise matters. The Federal Inland Revenue Service (FIRS), committed to facilitating compliance and valuing taxpayers, welcomes this initiative. The OTO is expected to promote accountability among tax authorities, reduce disputes, and enhance their reputation.
Azeez, though not explicitly linked to FIRS in search results, has been actively involved in tax policy discussions. She spoke at a FIRS Taxpayer Webinar Series, indicating her role in shaping Nigeria's tax landscape. The new tax regime, starting next year, will benefit taxpayers by ensuring fair treatment, protecting against abuse, and encouraging voluntary compliance.
The Office of the Tax Ombud, a key institution under the new tax legislation, is set to play a critical role in Nigeria's tax regime from 2026. By balancing the relationship between citizens and relevant agencies, it promises to foster a more transparent, fair, and efficient tax environment, ultimately promoting sustainable revenue growth for the country.
