The Governor of Anambra State, Prof Chukwuma Soludo, has signed the Harmonised Taxes and Levies (Approved List for Collection) Law, making Anambra the third state to enact the landmark legislation.
A few days earlier, the Executive Governor of Zamfara State, Dauda Lawal, signed the law to repeal and re-enact the Zamfara State Consolidated Revenue Laws.
The legislation also establishes the Zamfara State Internal Revenue Service with powers for the assessment, collection, and accounting of revenues accruing to the Zamfara State Government, provides for the harmonisation of tax and non-tax revenue, and creates a legal framework for effective tax administration and related matters.
These actions followed the passage of the Ekiti State Revenue Administration Law in Ekiti State and reflect a growing consensus among states on the need to reform, modernise, and rationalise tax and non-tax revenue administration in line with the tax reforms agenda of President Bola Tinubu.
The enactment of the laws signals a clear policy direction by state governments to dismantle fragmented and outdated revenue practices and replace them with a coherent and harmonised system that is pro-people, technology-driven, and anchored on fairness, equity, certainty, and economic efficiency.
By aligning approved taxes and levies within the national tax reforms framework, the states have taken steps to eliminate multiple and overlapping charges that had placed undue pressure on citizens and businesses.
Beyond administrative efficiency, a harmonised revenue regime is expected to enhance transparency, curb arbitrary collections, and restore public confidence in government institutions.
It is also designed to create 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.
The legislative developments are consistent with the broader fiscal and economic reform agenda at the national level, which seeks to simplify governance processes, improve compliance through clarity rather than coercion, and ensure that public revenue systems support development objectives.
In recognising Zamfara and Anambra states, industy watchers also noted the growing momentum across the federation, as several other states record progress toward enacting harmonised taxes and levies laws.
Legislative processes are reported to be at advanced stages in states such as Lagos, Katsina, and Bauchi, among others, signalling a collective resolve to bring order and uniformity to sub-national revenue administration nationwide.
