Globally, taxation has been recognised as a pillar for redeeming and resuscitating an ailing economy. The taxpayer who is the main player in this scenario deserves some protection. However, it is doubtful whether or not the taxpayer is accorded any meaningful protection under the law. Through the doctrinal approach, this paper has established that the Nigerian taxpayer appears to be accorded the right to fair hearing, assessment, appeal and secrecy. However, these rights have been eroded by evasive provisions in the Constitution and tax laws like Section 44(2) (a), which take away even the fundamental right to own property when it comes to the issue of imposition of tax or any rate, Sections 104 of the Personal Income Tax Act and 29 of the Personal Income Tax (Amendment) Act which also deny the taxpayers right to fair hearing and ownership of property and Section 28 of the Federal Inland Revenue Service (Establishment) Act, 2007, which denies the taxpayers right to privacy. The paper takes the position that the taxpayer is consequently left without any protection. It proceeds to canvass that though non justiceable, Chapter II of the Constitution can be enforced by an aggrieved taxpayer relying on the African Charter to call on the government to account for revenue collected, and that a single taxpayer has the locus standi to sue on behalf of a group or community. The paper finally calls for the amendment of the offensive provisions in both the Constitution and tax laws. Only then will the Nigerian taxpayer have confidence in the tax system and voluntarily comply.