By Noah Ocheni, Lokoja
The Executive Chairman of the Kogi State Internal Revenue Service (KGIRS), Dr. Salihu Enehe, has called on the Kogi State House of Assembly to domesticate the Nigeria Tax Act and the Nigeria Tax Administration Act to enable their effective implementation in the state.
Dr. Enehe made the appeal during an engagement meeting with lawmakers at the Assembly Complex in Lokoja, describing the interaction as necessary for raising awareness and preparing the state for the forthcoming changes in the nation’s tax system.
He explained that the Nigeria Tax Act serves as a consolidated framework that harmonises various tax laws previously scattered across the country into a single document. According to him, this consolidation aims to curb multiple taxation and promote transparency and uniformity in tax administration.
The KGIRS boss commended President Bola Ahmed Tinubu for taking bold steps toward reforming Nigeria’s tax ecosystem, noting that the reforms are designed to enhance accountability and efficiency.
He further stated that the implementation of the new tax laws—scheduled to begin in January 2026—would bring significant benefits to the economy by improving transparency in tax administration and encouraging compliance, while also placing tougher checks against tax evasion.
“On June 26 this year, the President signed four laws, and these laws will cause disruptions going forward in terms of tax and administration,” he said. “These disruptions come with great opportunities for those willing to adapt, but also pose threats for those resistant to change.”
The four laws include:
– Nigeria Tax Act
– Nigeria Tax Administration Act
– Joint Revenue Board Establishment Act
– Nigeria Revenue Service Establishment Act
Dr. Enehe highlighted the fairness embedded in the tax structure under the new laws, noting that low-income earners would be exempt, middle-income earners would benefit from reductions, while high-income earners and large businesses would pay more.
He explained that individuals earning less than ₦1.3 million annually would be exempt from tax, those earning between ₦1.3 million and ₦3 million would see reduced tax obligations, while incomes above ₦3 million would attract higher tax rates.
A KGIRS consultant, Barr. Henry Ojuola, urged the Assembly not to rush into drafting new laws, noting that the existing Acts already empower states to implement the provisions. He advised the lawmakers to rely on the Acts, stressing that Chapter 5 of the Tax Administration Act clearly outlines offences and penalties for the Tax Tribunal.
He further cautioned that members of the Tax Tribunal should be “unpurchaseable persons” to ensure integrity, and advised that only honest individuals should be assigned to revenue collection roles.
In his closing remarks, Chairman of the House Committee on Finance, Hon. Akus Lawal, appreciated the KGIRS team for the engagement, expressing optimism that Kogi State would soon rank among the top three Northern states—after Kano and Kaduna—in Internally Generated Revenue (IGR).
Lawal, who represents Ankpa I Constituency, said the legislators are now better informed about the tax reforms and are ready to receive the bills for legislative action.
