Ekiti First to Localise Nigeria Tax Administration Act

Ekiti State has become the first in Nigeria to domesticate the Nigeria Tax Administration Act, taking a pioneering step as subnational governments align with the country’s broader tax reform framework. Governor Biodun Oyebanji signed the Ekiti State Revenue Administration Law, 2025, at a ceremony in Ado-Ekiti, making the state the first to formally implement the national tax act into its local legal system. The signing took place concurrently with the passage and assent of the ₦415.57 billion 2026 State Budget, also described as a strategic document aimed at sustainable governance and economic empowerment.

The new law repeals the Ekiti State Board of Internal Revenue Law, 2019 (as amended) and introduces a fully electronic payment, billing, and receipting system, which Oyebanji said will eliminate revenue leakages and ensure that tax payments reach state coffers directly. The legislation also aligns Ekiti’s internal revenue rules with the four national tax reform laws recently enacted at the federal level, including the Nigeria Tax Administration Act, reflecting a concerted effort to streamline revenue collection across tiers of government.

Under the domesticated law, the Ekiti State Internal Revenue Service (EKIRS) becomes the sole revenue collection agency, with provisions to accredit professional tax agents, employ legal officers with prosecutorial powers, and introduce administrative penalties to encourage compliance and protect taxpayers. The law is intended to foster transparency, fairness and accountability in tax administration, enhance investor confidence, prevent double taxation, and support ease of doing business within the state. The Joint Revenue Board praised Ekiti for taking the lead, expressing hope that other states will follow in completing the domestication process.

What do you think about this move by Ekiti State to domesticate the national tax law, and how might it impact revenue collection and the business environment in your state? Comment below and share your views.

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