The Chief Executive of the Office of the Tax Ombud, Dr. John Nwabueze, has raised significant concerns regarding the potential negative impact of arbitrary tax assessments and multiple levies on Nigeria's ongoing tax reforms. Speaking at a recent stakeholders’ engagement held at the Ladi Kwali Conference Centre in Abuja, Nwabueze emphasized that these practices could erode public confidence in the tax system, which is crucial for the success of the reforms initiated on January 1, 2026.

Nwabueze urged revenue authorities to prioritize the protection of taxpayers' rights and ensure that the implementation of new tax laws does not impose undue burdens on individuals and businesses. He highlighted the importance of fairness and transparency in fostering public trust and sustainable revenue mobilization. "Fairness is not a favour to taxpayers; it is the foundation of public trust and sustainable revenue mobilisation," he stated. He further explained that when taxpayers feel treated fairly and understand their obligations, they are more likely to comply voluntarily.

The Tax Ombud outlined the objectives of the reforms, which are aimed at simplifying tax compliance, enhancing revenue mobilization, supporting eligible small businesses, and improving accountability within the tax system. However, he cautioned that the mere existence of quality legislation would not guarantee success without fair implementation.

In his address, Nwabueze also introduced the Office of the Tax Ombud, established under the Joint Revenue Board of Nigeria (Establishment) Act 2025, which aims to provide an independent channel for resolving administrative complaints and identifying weaknesses in tax administration. He mentioned that the office is developing governance structures, a digital complaint management system, taxpayer education programs, stakeholder partnerships, and dedicated call centers to assist taxpayers.

To further support taxpayers, the office is working on a Taxpayer Charter that will be available in multiple languages, including English, Hausa, Igbo, Yoruba, and Nigerian Pidgin, to clearly outline taxpayers’ rights and responsibilities. Nwabueze stressed that tax obligations must be administered consistently and proportionately, ensuring that exemptions and reliefs for eligible small businesses are communicated effectively.

Concerns regarding multiple levies and unauthorized revenue collection were echoed by Onya Ojiji, acting Chief Executive Officer of Abuja Markets Management Limited. Ojiji, represented by Faruk Baffa, the Head of Finance and Accounts, pointed out issues such as collections without receipts and unclear tax assessments that traders face in the Federal Capital Territory. He pledged the organization’s support for educating traders about their rights and discouraging unauthorized collections.

In addition, Innocent Ohagwa, President of the Chartered Institute of Taxation of Nigeria, called for ongoing public education regarding the new tax laws, warning that a lack of understanding could lead to confusion and weaken compliance. Similarly, Sulaiman Danzaki, Senior Special Adviser on Intergovernmental and International Matters of the National Union of Road Transport Workers, raised concerns about the burden of multiple taxation on transport operators, advocating for the harmonization of transport-related taxes and better consultation with industry stakeholders.

As the country navigates its tax reform journey, the emphasis on fairness, transparency, and taxpayer education remains critical to building a system that fosters compliance and trust among citizens.