State Becomes Third to Adopt Unified Revenue Framework in Line with Tinubu’s National Tax Agenda
Anambra State has formally joined Nigeria’s growing tax reform movement after Governor Chukwuma Charles Soludo signed the Harmonised Taxes and Levies Law into effect, making the state the third in the country to adopt the unified revenue framework.
The law was signed on Tuesday in Awka, according to a statement issued by the Joint Revenue Board (JRB), marking another step by state governments to modernise revenue administration and align with President Bola Ahmed Tinubu’s broader tax reform agenda.
The development comes days after Zamfara State Governor, Dauda Lawal, enacted a similar revenue reform law, underscoring increasing momentum among sub-national governments to overhaul outdated tax and levy systems.
The recent adoptions build on the earlier enactment of the Ekiti State Revenue Administration Law, signalling a coordinated push by states to implement harmonised, transparent and citizen-friendly revenue structures.
According to the Joint Revenue Board, Governor Soludo’s assent officially positions Anambra as the third state to domesticate the Harmonised Taxes and Levies Law, which standardises the taxes and levies collectible by the state and clearly defines approved revenue streams.
In Zamfara, Governor Lawal signed into law a comprehensive framework that repeals and re-enacts the state’s consolidated revenue legislation. The law establishes the Zamfara State Internal Revenue Service and provides a legal basis for harmonising tax and non-tax revenues.
The Zamfara legislation also sets out procedures for tax assessment, collection and accounting, strengthening institutional capacity for efficient revenue administration.
According to the statement, the reforms are designed to dismantle fragmented and outdated revenue practices and replace them with coherent, technology-driven and economically efficient systems.
“The enactment of these laws reflects a clear policy direction by state governments to replace fragmented and outdated revenue practices with a pro-people, coherent and harmonised system that prioritises fairness, equity, certainty and economic efficiency,” the statement said.
It added that aligning approved taxes and levies with the national tax reform framework would help eliminate multiple and overlapping charges that have historically imposed undue pressure on citizens and businesses.
Beyond improving administrative efficiency, the harmonised revenue regime is expected to enhance transparency and curb arbitrary tax and levy collections at the state and local levels.
The Joint Revenue Board noted that this would help rebuild trust in public institutions and create a more predictable and investor-friendly operating environment.
Small and medium-sized enterprises, which are often the most affected by informal levies and aggressive enforcement, are expected to benefit significantly from the clearer and more consistent tax structure.
The reforms are also aligned with the Federal Government’s broader fiscal and economic objectives, which aim to improve compliance through clarity and simplification rather than coercive enforcement.
According to the Board, the overarching goal is to ensure that revenue systems support development and economic growth rather than functioning as purely extractive mechanisms.
The Joint Revenue Board also disclosed that several other states, including Lagos, Katsina and Bauchi, are at advanced stages of legislative processes to adopt similar harmonised tax and levy laws.
Last week, Ekiti State became the first sub-national entity to domesticate the Nigeria Tax Administration Act (NTAA) after Governor Biodun Oyebanji signed the Ekiti State Revenue Administration Law, 2025.
The Ekiti law repealed the state’s 2019 revenue law and introduced a centralised revenue framework that grants the Ekiti State Internal Revenue Service (EKIRS) sole authority for tax collection, effectively curbing the activities of unauthorised third-party collectors.
As more states move toward harmonised tax systems, analysts say the reforms could significantly reshape Nigeria’s sub-national revenue landscape by promoting efficiency, fairness and long-term economic stability.
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