28.    Annual and other reports :

(1)    With three months of the conclusion of the calendar year to which the report pertains, the Federal Tax Ombudsman shall submit an Annual Report to the President.

(2)    The Federal Tax Ombudsman may, from time to time, lay before the President such other reports relating to his functions as he may think proper or as may be desired by the President.

(3)    Simultaneously, the Federal Tax Ombudsman shall release such reports for publication and copies thereof shall be provided to the public at reasonable cost.

(4)    The Federal Tax Ombudsman may also , from time to time, make public any of his studies, research, conclusions,  recommendations, ideas or suggestions in respect of any matters being dealt with by the Office.

(5)    The report and other documents mentioned in this section shall be placed before the Senate of the National Assembly, as the case may be.