By Samaila Emmanuel Bzugu
The Enugu State Government clarified on Sunday its decision to impose a tax on corpses in mortuaries across the state. According to the Executive Chairman of Enugu State Internal Revenue Service (ESIRS), Mr. Emmanuel Nnamani, the move was not driven by revenue generation.
“The tax is in line with the state’s Mortuary Tax Law, which has existed for years,” Nnamani explained. “It’s not new to the state.”
Nnamani emphasized that the tax is an indirect one paid by mortuary owners, not the deceased’s family. “It’s just N40, not N40,000,” he clarified.
If the corpse stays for 100 days, the mortuary is expected to pay the state N4,000
“The tax is calculated daily if the corpse stays in the mortuary beyond 24 hours,” Nnamani stated. “For instance, if the corpse stays for 100 days, the mortuary is expected to pay the state N4,000.”
He stressed that the tax aims to discourage people from keeping dead bodies in mortuaries for extended periods.
Daily Trust reports that the Mortuary Tax circular, addressed to all morticians, was issued by ESIRS in line with section 34 of the Birth, Deaths and Burials Law Cap 15 Revised Laws of Enugu State 2004.
The circular reads:
“The sum of N40.00 only is to be paid by owners of a corpse once it is not buried within twenty-four hours. The amount continues to accrue daily.”
“Kindly ensure that owners of corpses make the payments before collection of the corpses for burial and then remit the same to the ESIRS in any commercial bank under the mortuary tax in Enugu State IGR Account.”














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