The Chief Executive of the Office of the Tax Ombud, Dr John Nwabueze, has warned taxpayers against using the agency as an avenue to evade or delay payment of legitimate taxes and other statutory obligations.

Nwabueze said the Office of the Tax Ombud was established to provide an independent and impartial avenue for taxpayers to seek redress over administrative, procedural and service-related issues in tax and revenue administration.

He stated this on Tuesday at the North-West Zonal Stakeholders’ Engagement Meeting with tax and revenue authorities, business groups and professional bodies in Kaduna.

According to him, the agency was established under the Federal Tax Ombud Act as an independent, impartial and non-judicial institution to receive and review complaints arising from taxes, levies, regulatory fees and charges, customs, excise and duties.

Nwabueze said, “It is important to clarify what we do not do. The Tax Ombud is not a mechanism for cancelling legitimate tax liabilities merely because the taxpayer does not wish to pay.

“We do not make tax policy. We do not encourage non-compliance. We do not shield taxpayers from their lawful obligations and we are certainly not the courts.”

He explained that the jurisdiction of the office was principally concerned with operational, procedural and administrative aspects of tax and revenue administration.

“When a taxpayer has a dispute, the first question is simply not whether the tax is payable. It is also whether the process through which that obligation to tax is assessed has been fair, lawful, transparent and consistent,” he said.

Nwabueze added that taxpayers were expected to comply with lawful internal dispute-resolution procedures before approaching the Tax Ombud, where such procedures were required.

He said the agency would intervene where operational, procedural, administrative or service-related issues required independent attention.

“Pay what the law requires, know your rights, and where the administration of that obligation becomes an issue, seek redress,” Nwabueze stated.

The Tax Ombud boss disclosed that the agency had introduced a digital complaint portal, case management system, toll-free call centre and other channels to make it easier for taxpayers to lodge complaints.

“Our services are free of charge to taxpayers. Additionally, the law allows the Tax Ombud to institute a lawsuit on behalf of the taxpayer. That service is also free of charge to taxpayers,” he said.

Nwabueze said the engagement was aimed at moving beyond identifying challenges in tax administration to developing practical solutions that would improve relations between taxpayers and revenue authorities.

He urged stakeholders to address both the responsibilities of taxpayers to comply with the law and those of revenue authorities to administer taxes fairly.

He said, “How can we ensure that rural taxpayers, small businesses, informal traders and people with disabilities have effective access to information and redress?

“How can complaint data be used to identify recurring administrative weaknesses and improve the tax system?”

He also called for greater collaboration among professional bodies, the media, civil society organisations and other stakeholders in promoting taxpayer awareness and compliance.

Meanwhile, the Kaduna State Commissioner for Finance, Mohammed Ibrahim Tanko, said the North-West generated about ₦916bn in tax revenue between 2023 and 2025, with Kaduna contributing about ₦220bn.

Tanko, who represented Governor Uba Sani at the event, attributed Kaduna’s revenue performance to stakeholder engagement and voluntary compliance rather than aggressive enforcement.

He said, “We have done that without unnecessary and brutal follow-up to people. We were able to achieve this through detailed stakeholder engagement that led to voluntary compliance by our people.

“It is a clear and significant indication that you can generate enough revenue that you require without necessarily doing any brutal enforcement.”

The commissioner appealed to the Tax Ombud to establish a zonal office in Kaduna, saying its presence would enhance access to the agency by taxpayers and revenue authorities in the North-West.