Nine states have taken the lead in domesticating the new tax laws designed to end multiple taxation and uncoordinated levies across the country.

The states are Bayelsa, Anambra, Ekiti, Gombe, Kogi, Nasarawa, Plateau, Kwara and Zamfara. Findings indicate that the remaining 27 states are expected to follow suit in the coming weeks.

Sources said the adoption of the new tax framework at the sub-national level will complement the ongoing reforms of the Presidential Fiscal Policy and Tax Reforms Committee (PFPTRC) and the Joint Revenue Board (JRB), aimed at creating a more efficient, transparent and business-friendly revenue system.

The Presidential Committee had developed a model Tax Harmonisation Law for states and local governments to address challenges arising from multiple taxation, illegal levies and uncoordinated collections, including those by non-state actors.

Chairman of the PFPTRC, Mr. Taiwo Oyedele, said it was crucial for states to enact their own tax harmonisation laws to curb multiple taxation at state and local government levels. The Joint Revenue Board also described the steps taken by the nine states as a critical component of reforms to eliminate illegal tax collection and improve fiscal clarity for businesses and citizens.

In Kogi State, Governor Ahmed Ododo signed the domesticated tax laws into effect on January 1. The laws include the Kogi State Internal Revenue Service (Establishment) Law, 2025, and the Kogi State Taxes and Levies (Approved List for Collection) Law, 2025.

Governor Ododo said the laws would boost revenue, enhance transparency and stimulate economic growth. He added that low-income earners earning below ₦800,000 annually have been exempted from tax payments, while the reforms are expected to simplify tax processes, reduce compliance costs and attract investment.

According to him, the laws will also promote technology-driven efficiency through digitalised tax administration, reduce human interference and improve accountability.

“The new tax laws are aimed at structural reset, harmonisation and the protection of citizens’ dignity, not an increase in tax burden,” the governor said.

In Bayelsa State, the Joint Revenue Board said the domestication of the tax laws marked a major milestone in the modernisation of revenue administration. The state described the law as the first of its kind in the South-South geopolitical zone, noting that it reduced nearly 60 pre-existing collectible items to just nine approved heads.

The law also prohibits roadblocks for tax collection, discourages cash transactions and promotes the use of technology to enhance transparency and plug revenue leakages. Officials said the harmonised framework would improve taxpayer compliance, boost investor confidence and support economic development.

In Anambra State, Chairman of the Anambra Internal Revenue Service (AIRS), Dr. Greg Ezeilo, said the domesticated tax laws had ended the era of cash payments into government coffers. He stressed that the agency would adopt a firm and transparent enforcement approach, warning that there would be no tolerance for tax evasion.

Ezeilo added that the agency would soon organise town hall meetings to engage stakeholders across the state.

Meanwhile, Delta State is preparing to domesticate the new tax laws. Executive Chairman of the Delta State Internal Revenue Service, Mr. Solomon Igharakpata, said the proposed legislation would be transmitted to the State House of Assembly before the end of the month.

Other states are also at various stages of passing and gazetting their versions of the law, a development officials believe signals a shift toward a more transparent and investor-friendly tax regime nationwide.

Speaking at a recent tax reform summit in Lagos, Oyedele said sub-national tax transformation was critical to Nigeria’s economic survival. He stressed that the reforms were not intended to introduce new or higher tax rates, but to promote harmonisation, efficiency and value for taxpayers through data-driven collaboration.

“Harmonisation does not mean centralisation. It means clarity and efficiency. The people pay less and the government collects more,” he said.

Meanwhile, the PFPTRC and the Office of the Tax Ombud have agreed to collaborate to strengthen taxpayer trust and compliance through transparent mediation and accountability.

Following a meeting in Abuja between the Tax Ombud and Chief Executive Officer, Dr. John Nwabueze, and PFPTRC Chairman Taiwo Oyedele, the Office of the Tax Ombud was described as a mediation safety net for small and medium enterprises as well as multinational companies.

According to a statement by the Chief Press Secretary to the Tax Ombud, Chukwudi Achife, the office will help resolve disputes relating to taxes, levies, customs duties and allied matters.

Dr. Nwabueze said the initiative would save taxpayers the cost of arbitration while ensuring fair and timely resolution of complaints. Oyedele added that the engagement was part of efforts to ensure the effective implementation of the tax reforms and build a fair, responsive and trustworthy tax administration system.

Dr. Nwabueze was appointed under the Joint Revenue Board (Establishment) Act, 2025, to provide an independent channel for resolving tax disputes and improving transparency in Nigeria’s tax system.