Enugu Government Explains why Imposing New Tax on Corpses
Enugu Government Explains why Imposing New Tax on Corpses

The Enugu State Government has clarified that the recently implemented tax on deceased individuals in mortuaries is not intended as a revenue-generating measure.
Mr. Emmanuel Nnamani, Executive Chairman of the Enugu State Internal Revenue Service (ESIRS), addressed concerns regarding the Mortuary Tax circular sent to mortuary attendants.
According to the circular, in accordance with Section 34 of the Birth, Deaths, and Burials Law of Enugu State 2004, a fee of N40 is required for any corpse that remains unburied for more than 24 hours. This fee accumulates daily thereafter.
The circular stated, “Ensure that payments are made before the collection of the corpse for burial and that these are remitted to the ESIRS through any commercial bank under the mortuary tax in the Enugu State IGR Account.”
Nnamani emphasized that this tax is not new, as it has been part of the Enugu State Mortuary Tax Law for years. He clarified that the daily tax is only N40, not N40,000, and it is the mortuary owners who are responsible for the payment, not the families of the deceased.
“If a corpse is kept in the mortuary for 100 days, the total due would be N4,000. This tax aims to discourage the extended storage of bodies in mortuaries, not to obstruct families from burying their loved ones,” Nnamani explained.
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