Anambra State has become the third state in Nigeria to adopt the Harmonised Taxes and Levies Law, signalling growing momentum among sub-national governments to reform and modernise revenue administration.
This followed the signing of the law on Tuesday in Awka by Anambra State Governor, Professor Charles Chukwuma Soludo, according to a press statement from the Joint Revenue Board.
The development comes just days after Zamfara State Governor, Dauda Lawal, signed a similar revenue reform law, reinforcing a broader alignment with President Bola Ahmed Tinubu’s national tax reform agenda.
The recent enactments build on the earlier passage of the Ekiti State Revenue Administration Law, marking a coordinated shift by states toward harmonised, transparent, and people-focused revenue systems.
According to the statement, Governor Soludo’s assent makes Anambra the third state to formally adopt the Harmonised Taxes and Levies Law, which standardises approved taxes and levies collectible by the state.
“The enactment of these laws reflects a clear policy direction by State Governments to dismantle fragmented and outdated revenue practices, replacing them with a pro people, coherent and harmonised system that leverages technology, prioritises fairness and equity, certainty, and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,” the statement read.
“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,” it added.
Beyond administrative efficiency, the harmonised revenue regime is expected to enhance transparency and curb arbitrary tax and levy collections at the sub-national level.
The statement said this would help restore confidence in government institutions and create a more predictable operating environment for commerce and investment.
Small and medium-scale enterprises (SMEs), which are often most affected by informal levies and enforcement abuses, are expected to benefit significantly from the clearer and more consistent tax framework.
Last week, Ekiti State became the first subnational entity in Nigeria to domesticate the Nigeria Tax Administration Act (NTAA) as Governor Biodun Oyebanji signed the Ekiti State Revenue Administration Law, 2025.
The 2025 Revenue Administration Law repeals the Ekiti State Board of Internal Revenue Law of 2019. It aims to modernize tax collection and eliminate systemic inefficiencies.
The law also created as centralized authority allowing the Ekiti State Internal Revenue Service (EKIRS) to hold the sole authority for revenue collection, effectively curbing the activities of unauthorized third-party collectors.