- Ekiti has become the first state in Nigeria to domesticate the new national tax reform framework into state law.
- The Ekiti State Internal Revenue Service (EKIRS) is now the sole authority for revenue collection, with power to delegate to MDAs.
- Cash payments and handwritten receipts are abolished — all taxes and levies must be paid electronically.
- A presumptive tax system is introduced to properly capture the informal sector.
- Interstate haulage fees on movement of goods are eliminated, reducing barriers to trade.
- A Grievance Redress Panel is created to handle taxpayer complaints and disputes.
- Tax rates collectible by MDAs and Local Governments have been reviewed and updated.
- The law introduces a new management board structure for the revenue service.
- Special Purpose Tax Officers are established to strengthen tax enforcement.
- Clear rules are set on the power to distrain (seize property for tax default).
- Ekiti adopts the Joint Revenue Board’s harmonised list of approved taxes and levies, ending illegal collections.
- Existing tax rates from the 2020 law are increased for both state and local government collections.
- Tax agents must now be officially accredited before operating.
- EKIRS can employ legal officers to prosecute tax offences directly.
- Administrative penalties are formally introduced for tax violations.
- The process for issuing Tax Clearance Certificates is aligned with federal laws.
- Mobile Revenue Courts are established to speed up tax-related cases.
- The Hotel Occupancy and Restaurant Consumption Tax Law, 2022 is repealed.
Bottom line:
The new law aims to modernize revenue collection, reduce illegal levies, improve transparency, protect taxpayers, and make Ekiti more business-friendly.
