The Enugu State government has introduced a mortuary tax, which it claims is aimed at discouraging families from using mortuaries rather than generating revenue.
According to a circular from the Enugu State Internal Revenue Service (ESIRS), the tax aligns with section 34 of the Birth, Deaths and Burials Law, Cap. 15 of the Revised Laws of Enugu State 2004. The circular states that a fee of N40 is to be paid for each corpse not buried within 24 hours, with the amount accruing daily. It urges that payments must be made before the corpses can be collected for burial, to be remitted to the ESIRS in any commercial bank under the Enugu State IGR Account.
Critics have raised concerns about the policy. However, ESIRS Executive Chairman Emmanuel Nnamani clarified that the tax is not new and is part of the existing Enugu State Mortuary Tax Law. He emphasized that it is an indirect tax paid by mortuary owners, not the families of the deceased, and is only N40—not N40,000. He added that no one has been prevented from burying their loved ones and explained that if a corpse remains in the mortuary for 100 days, the mortuary would owe the state N4,000. Nnamani reiterated that the tax's purpose is to discourage the frequent use of mortuaries.