Zamfara and Anambra states have domesticated the Nigeria Tax Administration Act, becoming the second and third states to implement the legislation.
On December 23, Biodun Oyebanji, governor, assented to the
Ekiti State Revenue Administration Law, 2025, making Ekiti the first state to
domesticate the law.
Some days ago, Dauda Lawal, governor of Zamfara, signed a
law repealing and re-enacting the Zamfara State Consolidated Revenue Laws.
On Monday, Chukwuma Soludo, governor of Anambra, assented to
the Anambra State Taxes, Levies and Presumptive Tax (approved list for
collection) Law, 2025.
Soludo also signed the 2026 Anambra Appropriation Bill into
law.
The domestication of the tax legislation aligns the states
with approved taxes and levies within the national tax reforms framework.
The move is a major step by the state governments towards
preventing multiple and overlapping taxes and charges.
The implementation of the national tax laws is expected to
start on January 1, 2026.
Recently, the leadership of the senate and house of
representatives directed Kamoru Ogunlana, clerk of the national assembly, to
work with relevant agencies of the executive to re-gazette the tax laws.
The directive followed allegations that there are
discrepancies between the tax reform laws passed by the parliament and the
gazetted copy available to the public.
The alleged alterations sparked public outrage, with some
Nigerians calling for the suspension of the implementation of the laws.
The tax laws are Nigeria Tax Act, 2025; the Nigeria Tax
Administration Act, 2025; the Joint Revenue Board of Nigeria (Establishment)
Act, 2025; and the Nigeria Revenue Service (Establishment) Act, 2025.
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