The Enugu State Internal Revenue Service (ESIRS) has announced the introduction of a mortuary tax as part of the state’s Birth, Deaths, and Burials Law (Cap 15 Revised Laws of Enugu State, 2004). The notice, dated 17th September 2024, mandates a daily fee of ₦40.00 for any corpse that remains unburied after 24 hours.
The policy applies to all mortuary attendants and the general public, emphasizing that the tax will accumulate daily until the body is buried. Mortuary operators are required to ensure that payments are made by owners of the deceased before the collection of the corpse for burial. Payments are to be remitted to the Enugu State Internal Revenue Service through designated commercial bank accounts.
The directive, signed by Emmanuel Etene Nnamani, Executive Chairman of the ESIRS, aims to enforce timely burials and improve the management of mortuary services across the state.
