Nigeria Tax Reforms: Digital Push and Tax Ombud

Digital and harmonised tax administration
At a recent hybrid stakeholder engagement in Lagos convened by the Office of the Tax Ombud, Minister of Finance and Coordinating Minister of the Economy Taiwo Oyedele reaffirmed the Federal Government’s push for a transparent, fair and technology-driven tax system.
The event, themed “Promoting Fairness, Transparency and Trust in Tax Administration in Nigeria”, brought together government officials, professional bodies and private sector leaders. The aim was to discuss how to improve tax administration and rebuild public confidence.
Oyedele, represented by Olufemi Olarinde, Special Adviser on Tax Policy to the Executive Chairman of the Nigeria Revenue Service, framed the core agenda around digitisation and harmonisation of revenue collection. He stressed that the goal is a system in which taxpayers pay only what they legitimately owe, with reduced opacity and minimal human discretion.
Digitising tax processes is expected to improve transparency, reduce corruption and inefficiency, and give both taxpayers and government real-time visibility of obligations and compliance. Meanwhile, harmonised revenue collection across the three tiers of government is meant to tackle multiple taxation, overlapping audits and fragmented enforcement that have long raised the cost of doing business.
These operational changes sit on top of the Tax Reform Acts 2025, including the Nigeria Tax Act and Nigeria Tax Administration Act, which took effect from 1 January 2026 and are designed to modernise tax rules, broaden the base and ease compliance. Revenue data already show traction: the Nigeria Revenue Service collected ₦21.6 trillion in the first half of 2026, a 49 per cent increase on the same period in 2025, helped by digital invoicing, stronger administration and wider coverage.
Tax Ombud and trust as a fiscal asset
The Lagos engagement also underlined the growing role of the Office of the Tax Ombud, established under the Joint Revenue Board (Establishment) Act 2025, as an independent channel for taxpayer redress.
Tax Ombud of Nigeria and Chief Executive, Dr John Nwabueze, said the office aims to strengthen partnerships with professional bodies to boost confidence in the tax system and encourage voluntary compliance. He argued that citizens are more willing to comply when they see a fair, transparent, impartial and predictable regime.
The office has introduced digital platforms, including a website and case management system, alongside taxpayer education programmes, to improve access to complaints handling and enhance service quality. This marks an important institutional shift: an ombud function embedded within the new tax architecture, rather than ad-hoc appeals to individual authorities.
Professional stakeholders at the session pushed for further reforms. Nigerian Bar Association President Afam Osigwe said a fair tax system must be simple, transparent and free from harassment and corruption. He urged government to ensure taxpayers see tangible improvements in infrastructure and public services. Representatives of the Nigeria Employers’ Consultative Association argued that policy should focus on expanding the tax base rather than increasing pressure on existing taxpayers. They warned that multiple audits and overlapping requirements undermine investment.
These views align with Oyedele’s broader message from the Finance Ministry that Nigeria’s revenue challenge lies more in enlarging the net than in raising rates. Reforms should support ease of doing business and investor confidence.
For investors, the direction of travel is clear. As Nigeria tax reforms deepen, the combination of digital administration, harmonised collection and an empowered Tax Ombud should, if sustained, reduce regulatory friction and improve predictability in Africa’s largest economy.
The next signals to watch will be how quickly dispute-resolution powers are strengthened and how consistently digital platforms are adopted across states — both will determine whether trust becomes a durable fiscal asset and a catalyst for long-term capital planning.
The post Nigeria Tax Reforms: Digital Push and Tax Ombud appeared first on FurtherAfrica.
