In an update published by The Guardian, the Chartered Institute of Taxation of Nigeria (CITN) expressed concern over the failure of several state governments to harmonize local taxes and levies with federal tax reform legislation. The institute cautioned that uncoordinated state-level enforcement undermines efforts to improve the ease of doing business and creates persistent double-taxation burdens for enterprise operators.
Speaking at a professional forum, CITN leadership acknowledged that while national tax reforms have provided relief for low-income earners and micro-enterprises, state-level implementation gaps remain a barrier. The institute called for unified collection frameworks to streamline tax administration and eliminate informal revenue enforcement across sub-national jurisdictions.
Parallel industry accounts corroborate these administrative hurdles. A report by ThisDay cited Lagos State Internal Revenue Service (LIRS) Chairman Ayodele Subair, who stated, “Harmonisation of taxes would help address complaints over multiplicity of levies and improve the ease of doing business,” while outlining state-level digital collection templates. Additionally, coverage by Vanguard reported CITN President Innocent Ohagwa emphasizing that while reforms reduced tax liabilities for lower-income earners, “harmonisation of taxes across states and local governments has commenced, although some states are yet to regularise their position under the new framework.”
Echotitbits take:
Multiple taxation across sub-national levels remains a major operational bottleneck for Nigerian businesses, counteracting federal efforts to boost economic competitiveness. State governors must align their internal revenue service operations with national tax frameworks to prevent regulatory friction. Expect increased inter-governmental legislative advocacy led by the Joint Tax Board to enforce sub-national compliance.
Source: The Guardian – https://guardian.ng/business-services/citn-states-yet-to-harmonise-levies-undermining-ease-of-doing-business/, August 31, 2026
Photo credit: The Guardian
