The Enugu State Government has explained its rationale for imposing a mortuary tax, emphasizing that it is not driven by a revenue generation agenda. According to Emmanuel Nnamani, the Executive Chairman of the Enugu State Internal Revenue Service (ESIRS), the tax is an existing policy under the state’s Tax Law, not a new measure.
Nnamani clarified that the tax, which amounts to ₦40 per day, is an indirect fee paid by Mortuary operators, not by the deceased’s families. For instance, if a body remains in a mortuary for 100 days, the mortuary is required to pay ₦4,000 to the state. He stressed that this policy aims to discourage prolonged stays in mortuaries rather than raise revenue.
A circular issued by the ESIRS, referencing the Births, Deaths, and Burials Law Cap 15 Revised Laws of Enugu State 2004, mandates the owners to remit the daily ₦40 charge for bodies not buried within 24 hours to the state’s IGR account before their release for burial.
