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The Governor of Anambra State, Professor Charles Chukwuma Soludo, on Tuesday, in Awka, Anambra State signed the Harmonised Taxes and Levies (Approved List for Collection) Law, making it the third state to sign the groundbreaking legislation.
The Executive Governor of Zamfara State, Dauda Lawal had a few days ago signed the Law to Repeal and Re-enact the Zamfara State Consolidated Revenue Laws; Establish the Zamfara State Internal Revenue Service with Powers for the Assessment, Collection, and Accounting for Revenues Accruing to the Zamfara State Government; Provide for the Harmonisation of Tax and Non-Tax Revenue; Establish a Legal Framework for Effective Tax Administration and for Connected Matters.
The landmark actions, coming shortly after the passage of the Ekiti State Revenue Administration Law, mark a growing consensus among states on the need to reform, modernise, and rationalise the framework for tax and non-tax revenue administration in tandem with the tax reforms agenda of President Bola Ahmed Tinubu.
The enactment of the laws reflects a clear policy direction by state governments to dismantle fragmented and outdated revenue practices, replacing them with a pro-people, coherent and harmonised system that leverages technology, prioritises fairness and equity, certainty, and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.
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.
The benefits of these laws extend beyond administrative efficiency. A harmonised revenue regime enhances transparency, curbs arbitrary collections, and restores confidence in government institutions. It also creates a more predictable operating environment for commerce and investment, particularly for small and medium-scale enterprises that are often most affected by informal levies and enforcement abuses at the sub-national level.
These legislative milestones are consistent with the broader fiscal and economic reform agenda being implemented at the national level, aimed at simplifying governance processes, improving compliance through clarity rather than coercion, and ensuring that public revenue systems serve developmental, rather than extractive, purposes.
In recognising Zamfara and Anambra States, the Board also acknowledges the steady momentum building across the Federation. Several States have made measurable progress toward enacting their own harmonised taxes and levies laws, with legislative processes at advanced stages in States such as Lagos, Katsina and Bauchi, among others. This growing alignment signals a collective resolve to bring order and uniformity to sub-national revenue administration nationwide.
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