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Enugu Imposes N40 Daily Tax on Corpses in Mortuaries

By Nurat Uthman

Enugu State Government has clarified the controversial mortuary tax imposed on corpses in the state, stating that it was not intended as a revenue-generating measure but rather to discourage excessive storage of deceased bodies in mortuaries.

The Executive Chairman of Enugu State Internal Revenue Service, Mr Emmanuel Nnamani, said this on Saturday while reacting to the Mortuary Tax circular addressed to all mortuary attendants.

According to the circular, ESIRS in line with the provisions of Section 34 of the Birth, Deaths and Burials Law Cap 15 Revised Laws of Enugu State 2004, approved the implementation of the mortuary tax.

“The sum of N40 only is to be paid by owners of a corpse once it was not buried within 24 hours. The amount continues to count daily.

“Kindly ensure that owners of corpses make the payments before collection of the corpses for burial and then remit same to the ESIRS in any commercial bank under the mortuary tax in Enugu State IGR Account,” the circular read

Reacting, Nnamani said that the tax was not new to the state, adding that it was within the Enugu State Mortuary Tax Law which had been in existence for years.

According to him, the amount to pay as the mortuary tax was N40 daily, not N40,000.

“It is an indirect tax paid by mortuary owners, not deceased family and it is just N40, not N40,000. Since its introduction, nobody has been denied burying their dead ones.

“It means that if the corpse stays in the mortuary for 100 days, the mortuary is expected to pay to the state a sum of N4,000.

“The tax is not meant to generate revenue but to discourage people from taking their dead ones to the mortuary all the time,” Nnamani stressed

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