The Federal Government has taken a significant, far-reaching step in its revenue reform agenda with the appointment of Dr. John Nwabueze as the nation’s first Tax Ombudsman, in accordance with the provisions of the Joint Revenue Board of Nigeria (Establishment) Act, 2025. This critical development is a reflection of President Bola Ahmed Tinubu’s commitment to implementing sustainable and foundational reforms in the tax and revenue administration framework.
For years, the relationship between taxpayers and revenue authorities has been characterized by complexities and, at times, adversarial disputes. This has led to a sluggish tax morale despite the nation’s vast revenue potential. Though significant collections have been made, the overall contribution of tax revenue to the national GDP remains low. This is due to challenges like procedural opacity and a lack of structured, impartial dispute resolution mechanisms.
The Office of the Tax Ombudsman has been established to fundamentally change this dynamic. It is mandated to strengthen transparency and accountability within the tax system, enhance confidence in administration, and provide a structured mechanism for the fair and impartial resolution of disputes between taxpayers and revenue authorities. The establishment of this office is a tireless effort toward creating a more equitable fiscal environment. This move is highly applaudable if considered in terms of the current economic state of the country.
The core mandate of the Office shall be to manage, in an efficient, impartial, and non-adversarial manner, complaints relating to taxes, levies, regulatory fees, customs duties, excise matters, and other related issues. The Ombudsman is further tasked with safeguarding the rights of taxpayers against the arbitrary or abusive exercise of authority by tax officials.
The Federal Government’s choice of Dr. John Nwabueze for this pioneering role underscores its commitment to appointing leaders with deep-rooted technical expertise and significant public service experience. Dr. Nwabueze, a native of Oshimili South Local Government Area of Delta State, brings extensive intellectual and practical capacity to the new job.
Taking a glance at his distinguished career, Dr. Nwabueze’s profile is one of profound scholarly achievement and practical engagement. Nwabueze holds a Doctor of Business Administration (Finance) from Walden University, Minneapolis, USA; a Master of Science in Accounting from Strayer University, Washington, D.C.; and dual Bachelor of Science degrees in Accounting and Mathematics from the University of Jos, Nigeria.
Prior to this appointment, he served as the Managing Partner of a reputable tax advisory firm, and held influential public sector roles, including Technical Adviser to the Joint Senate Committees on the Federal Capital Territory and Finance of the National Assembly, and Technical Adviser to the Chief Economic Adviser to former President Olusegun Obasanjo, among other significant engagements in both the public and private sectors.
President Tinubu congratulates Dr. Nwabueze on this historic appointment and expresses profound confidence in his capacity to discharge the responsibilities of his office with integrity, diligence, and utmost professionalism.
In the light of the foregoing, the appointment of a Tax Ombudsman is not merely a policy decision; it is a structural solution aimed at systemic stability. Dr. Nwabueze’s administration will focus on providing a clear channel for taxpayers to seek redress regarding all issues of taxes, levies, and customs duties in accordance with extant laws and regulations.
It needs no seer to determine that if the Office of the Tax Ombudsman and Dr. Nwabueze’s administration continue in this spirit of transparency and impartiality, the height of confidence in the Nigerian tax system and the antecedent impact on revenue compliance cannot be statistically predicted.
