Understanding intersection between you and new tax laws (3)

Nigeria's tax administration system has undergone significant reform with the introduction of new laws and the establishment of key bodies, including the Joint Revenue Board and the Office of the Tax Ombud. The Joint Revenue Board now assumes all responsibilities previously held by the Joint Tax Board, including maintaining a national taxpayer database, resolving disputes between tax authorities, advising on tax policy, and promoting tax harmonization across the country.

A specialized Tax Appeal Tribunal has also been established to settle tax disputes arising from the administration, assessment, payment, and enforcement of tax laws. Taxpayers can appeal decisions of the Tax Appeal Tribunal to the Federal High Court on points of law within 30 days, with no mandatory deposit required as a precondition for appeal to the Tribunal, provided administrative resolution procedures have been exhausted.

Furthermore, the newly unveiled Office of the Tax Ombud serves as an independent body to review and resolve complaints from taxpayers concerning the actions or decisions of tax authorities. The Tax Ombud is appointed by the President upon the recommendation of the Minister of Finance. Complaints can be lodged in writing or through platforms provided by the office.

Minister of Finance and Coordinating Minister of the Economy, Taiwo Oyedele, announced that taxpayers can now resolve tax-related disputes free of charge through the Tax Ombud's platforms. He stated that these new platforms, including the Tax Ombud website, toll-free call center, and case management system, aim to improve fairness, transparency, and accountability in tax administration, making dispute resolution more accessible to Nigerians regardless of their location and without unnecessary administrative bottlenecks or delays.

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Taxpayers, regardless of location, can now engage more easily with the dispute resolution process without unnecessary administrative bottlenecks or delays, and the good news is that it is entirely free.