By Nchetachi Chukwuajah
With the arrival of 2026, the year of the commencement of the implementation of the new tax laws, only three states have domesticated the laws, while 33 states and the Federal Capital Territory (FCT) are yet to do so.
The states that have domesticated the new tax laws are Ekiti, Zamfara, and Anambra, and were commended by the Chairman of the Joint Revenue Board (JRB), Zacch Adedeji, on Wednesday, December 31.
This follows President Bola Tinubu’s insistence that the implementation of the new tax laws would proceed as scheduled from January 1, 2026, despite objections from opposition groups and civil society organisations.
President Tinubu said the reforms were aimed at overhauling Nigeria’s tax system rather than increasing the burden on citizens.
He described the Tax Acts as “a once-in-a-generation opportunity to build a fair, competitive, and robust fiscal foundation for our country.”
The President further stated that no substantial issue has been established to warrant disruption of the reforms, affirming that his administration is committed to due process and the integrity of enacted laws.
In a press statement, Adedeji commended the government and Houses of Assembly of states that have domesticated the tax laws, saying the development is a major step towards a simpler, fairer and more people-focused sub-national revenue system.
He also urged other states that have yet to domesticate the tax laws to expedite efforts for the benefit of citizens.
The JRB also reaffirmed its commitment to providing coordination, guidance, and technical support to states to achieve a uniform, transparent, efficient, and sustainable revenue administration system nationwide.
“He called on all remaining states of the federation to expedite the passage of their respective harmonised taxes and levies laws, noting that swift adoption will promote uniformity, protect citizens from arbitrary collections, while ensuring that residents across the country fully benefit from the reforms,” the statement quoted Adedeji as saying.
Adedeji also acknowledged the reform momentum in Kano State, commending the governor of the state for taking concrete steps towards transmitting the Kano State Harmonised Taxes and Levies Bill to the House of Assembly for legislative consideration, describing the move as a positive signal of commitment to national harmonisation efforts.
The Chairman of the JRB also noted that the state-level harmonisation of the tax laws would ease compliance burden on citizens and businesses, as they prohibit illegal roadblocks and all unauthorised tax and levy collections, whether by state agents or non-state actors.
The statement added, “The Chairman noted that the laws reflect strong political will and legislative foresight in addressing long-standing inefficiencies in state-level tax administration.
“He highlighted the reduction of approved collectible items from 48 to just nine as a landmark reform that eliminated duplication, reduces uncertainty, and eases the compliance burden on citizens and businesses.
“He further emphasised the importance of provisions that prohibit illegal roadblocks and all unauthorised tax and levy collections, whether by state agents or non-state actors, noting that the measures decisively curb extortion and informal revenue practices.
“The legislation also prioritises digital and automated processes for tax assessment, payment, and monitoring, thereby improving transparency, strengthening compliance, and reducing revenue leakages. In addition, the abolition of stickers, emblems, and similar instruments removes avenues for abuse and arbitrary enforcement.
“According to the Chairman, the enactment of these laws is one of the fruits of the tax reforms engineered by President Bola Ahmed Tinubu to enhance efficiency, predictability and ease of doing business.
“He noted that the elimination of multiple levies and illegal collections along transport corridors is expected to lower transportation and logistics costs, reduce delays, and ultimately ease cost pressures on consumers nationwide.”
