Anambra State has become the third state in Nigeria to adopt the Harmonised Taxes and Levies Law, signalling growing momentum among sub-national governments to reform and modernise revenue administration.
This followed the signing of the law on Tuesday in Awka by Anambra State Governor, Professor Charles Chukwuma Soludo, according to a press statement from the Joint Revenue Board.
The development comes just days after Zamfara State Governor, Dauda Lawal, signed a similar revenue reform law, reinforcing a broader alignment with President Bola Ahmed Tinubu’s national tax reform agenda.
The recent enactments build on the earlier passage of the Ekiti State Revenue Administration Law, marking a coordinated shift by states toward harmonised, transparent, and people-focused revenue systems.
What they are saying
According to the statement, Governor Soludo’s assent makes Anambra the third state to formally adopt the Harmonised Taxes and Levies Law, which standardises approved taxes and levies collectible by the state.
- In Zamfara, Governor Dauda Lawal signed into law a comprehensive framework repealing and re-enacting the state’s consolidated revenue laws, establishing the Zamfara State Internal Revenue Service, and providing for the harmonisation of tax and non-tax revenues.
- The Zamfara law also creates a legal framework for effective tax administration, covering assessment, collection, and accounting of revenues accruing to the state government.
- Together, the reforms are aimed at dismantling fragmented and outdated revenue practices and replacing them with coherent, technology-driven, and economically efficient systems.
“The enactment of these laws reflects a clear policy direction by State Governments to dismantle fragmented and outdated revenue practices, replacing them with a pro people, coherent and harmonised system that leverages technology, prioritises fairness and equity, certainty, and economic efficiency,” the statement read.
“By aligning approved taxes and levies within the national tax reforms framework, the States have taken a major step toward eliminating multiple and overlapping charges that had imposed undue strain on citizens and businesses alike,” it added.
Benefits for businesses and investors
Beyond administrative efficiency, the harmonised revenue regime is expected to enhance transparency and curb arbitrary tax and levy collections at the sub-national level.
The statement said this would help restore confidence in government institutions and create a more predictable operating environment for commerce and investment.
Small and medium-scale enterprises (SMEs), which are often most affected by informal levies and enforcement abuses, are expected to benefit significantly from the clearer and more consistent tax framework.
- The reforms are consistent with the broader fiscal and economic agenda at the national level, which seeks to simplify governance processes and improve compliance through clarity rather than coercion.
- According to the statement, the objective is to ensure that public revenue systems serve developmental purposes instead of being purely extractive.
- The Board also acknowledged growing momentum across the federation, noting that several states, including Lagos, Katsina and Bauchi have advanced legislative processes toward enacting harmonised taxes and levies laws.
What you should know
Last week, Ekiti State became the first subnational entity in Nigeria to domesticate the Nigeria Tax Administration Act (NTAA) as Governor Biodun Oyebanji signed the Ekiti State Revenue Administration Law, 2025.
The 2025 Revenue Administration Law repeals the Ekiti State Board of Internal Revenue Law of 2019. It aims to modernize tax collection and eliminate systemic inefficiencies.
The law also created as centralized authority allowing the Ekiti State Internal Revenue Service (EKIRS) to hold the sole authority for revenue collection, effectively curbing the activities of unauthorized third-party collectors.
