The Enugu State government has introduced a controversial mortuary tax, stating that the policy aims to discourage residents from keeping deceased family members in mortuaries rather than generating revenue.
According to a circular issued by the Enugu State Internal Revenue Service (ESIRS), the tax is aligned with section 34 of the Births, Deaths, and Burials Law, Cap. 15 Revised Laws of Enugu State 2004.
“The sum of ₦40.00 only is to be paid by owners of a corpse once it was not buried within twenty-four hours. The amount continues to count on a daily basis. Kindly ensure that owners of corpses make the payments before collection of the corpses for burial and then remit same to the ESIRS in any commercial bank under the mortuary tax in Enugu State IGR Account,” the circular reads.
The policy has sparked criticism, with some residents questioning the need for the tax. However, ESIRS Executive Chairman Emmanuel Nnamani clarified that the mortuary tax is not new, emphasizing that it has been in existence for years under the state’s laws.
“It is an indirect tax paid by mortuary owners, not deceased families, and it is just ₦40, not ₦40,000. Since its introduction, nobody has been denied the right to bury their dead. For example, if a corpse stays in the mortuary for 100 days, the mortuary is expected to pay ₦4,000 to the state,” Nnamani explained.
He further stressed that the objective of the tax is to discourage the excessive use of mortuaries rather than serve as a revenue-generating measure.
