Nigeria’s taxpayers, including small business owners and entrepreneurs, will soon have access to free legal support in tax-related disputes as the Office of the Tax Ombud begins full operations on January 1, 2026, according to an official release. The development is expected to ease long-standing challenges faced by individuals and MSMEs in navigating disputes with tax and revenue authorities.
The newly established office is designed to transform tax governance by strengthening transparency and accountability while restoring confidence in the country’s tax administration framework. It provides a formal, independent channel for resolving disputes between taxpayers and revenue agencies in a fair and impartial manner, an intervention many small businesses have long advocated for.
The office is empowered to receive, review and resolve complaints relating to taxes, levies, regulatory fees, customs duties, excise matters and other related obligations, in line with existing laws and regulations. A key feature of the new framework is its ability to institute legal proceedings on behalf of taxpayers at no cost, a provision that could significantly reduce the financial burden on MSMEs that often lack the resources to pursue legal redress. The office will also play an educational role, helping taxpayers better understand their rights and the responsibilities of tax authorities.
According to the presidency, the creation of the Tax Ombud reflects a broader push to improve tax justice and ensure that taxpayers are protected from arbitrary actions. The initiative is positioned as part of wider economic reforms aimed at creating a more predictable and investor-friendly environment, with officials linking it to recent improvements in macroeconomic indicators and growing confidence in the economy.
From an MSME perspective, the launch of the Tax Ombud could mark a turning point in how small businesses engage with the tax system. Many entrepreneurs across Nigeria and other African markets struggle with overlapping taxes, unclear assessments and limited access to dispute resolution mechanisms. By offering free legal representation and a structured complaints process, the office is expected to reduce friction, improve compliance and allow businesses to focus more on growth and job creation.
Officials overseeing the new institution have indicated that engagement with stakeholders will intensify ahead of full operations, with plans to brief the public and key sectors on how the office will function. These engagements are expected to clarify how taxpayers can access support and how the new system will contribute to a fairer, more transparent and efficient tax environment.
As Nigeria continues to pursue reforms that broaden the tax base without stifling enterprise, the Office of the Tax Ombud is being positioned as a bridge between revenue authorities and taxpayers. For MSMEs in particular, the initiative reinforces the idea that tax administration and economic growth can go hand in hand when fairness, accountability and access to justice are placed at the centre of policy.
