Tinubu appoints Dr. John Nwabueze as Nigeria’s first tax ombudsman

Profile of the New Tax Ombudsman

Dr. Nwabueze, who hails from Oshimili South Local Government Area of Delta State, brings over two decades of experience in tax policy, fiscal reform, and public finance management.

He previously served as Managing Partner at a top tax advisory firm, Technical Adviser to the Joint Senate Committees on the Federal Capital Territory and Finance, and Technical Adviser to the Chief Economic Adviser to former President Olusegun Obasanjo.

His academic credentials include:

Doctorate in Public Administration (Finance) from Walden University, Minneapolis
Master’s in Accounting from Strayer University, Washington, D.C.
Bachelor’s degrees in Accounting and Mathematics from the University of Jos

Mandate and Role of the Office

The Office of the Tax Ombudsman, newly established under the Act, is designed to promote fairness, transparency, and accountability within Nigeria’s tax ecosystem.

It will serve as an independent dispute-resolution mechanism for taxpayers who believe they have been treated unfairly by tax authorities. The office will handle complaints related to:

Taxes and levies
Customs duties and excise matters
Regulatory fees and related issues

The goal is to ensure impartial, efficient, and non-adversarial resolution of tax disputes while encouraging voluntary compliance and reducing litigation.

“The creation of this office is a crucial step toward a more transparent and citizen-friendly tax administration,”
the presidential statement said.
“It provides individuals and businesses a credible platform to seek redress where they believe tax authorities have acted unfairly or outside the law.”

A Watchdog Against Abuse of Power

Beyond resolving disputes, the Tax Ombudsman will function as a watchdog against abuse of power and arbitrary decision-making by tax officials.

By introducing this oversight role, the government aims to foster a more balanced tax environment where the rights of taxpayers are protected, and the powers of enforcement agencies are exercised responsibly.

President Tinubu, in his congratulatory message, expressed confidence in Dr. Nwabueze’s integrity and competence, describing him as “a tested reformer who will uphold fairness and professionalism in this critical national role.”

First Tasks Ahead

Dr. Nwabueze’s immediate responsibilities include:

Setting up the institutional and operational framework for the new office
Developing standard operating procedures for complaint resolution
Coordinating with key agencies such as the Federal Inland Revenue Service (FIRS), Nigeria Customs Service, and state revenue boards to streamline processes and improve cooperation

Context: Nigeria’s Ongoing Fiscal Reforms

The creation of the Tax Ombudsman’s office comes as part of ongoing efforts under the Presidential Committee on Fiscal Policy and Tax Reforms, chaired by Taiwo Oyedele.

In September 2025, the government published its tax reform laws in the official gazette — following their signing on June 26, 2025 — introducing sweeping changes to Nigeria’s tax administration framework.

Oyedele noted that the reforms are intended to modernize Nigeria’s tax system, improve compliance, and create a more business-friendly environment, positioning Nigeria’s fiscal architecture in line with global best practices.

Bottom Line

By appointing a Tax Ombudsman for the first time, the Tinubu administration is signaling its commitment to fairness, accountability, and citizen-focused governance — a key step toward rebuilding trust between taxpayers and the government.