Enugu State Government Clarifies Mortuary Tax, Aims To Discourage Prolonged Storage Of Corpses.
The Enugu State Government has clarified the rationale behind the tax imposed on corpses in mortuaries across the state, emphasising that it is not primarily a revenue generation initiative.
The Executive Chairman of the Enugu State Internal Revenue Service (ESIRS), Mr Emmanuel Nnamani, addressed the public in response to a recent circular on the Mortuary Tax, issued to mortuary attendants. He explained that the tax aligns with the provisions of section 34 of the Birth, Deaths and Burials Law Cap 15 Revised Laws of Enugu State 2004.
The circular outlined the imposition of a modest fee of N40 per day for any corpse not buried within 24 hours of arrival at the mortuary. This fee continues to accumulate daily until the body is collected for burial. Mortuary operators are required to ensure that payments are made before releasing the corpse, and the collected funds are to be remitted to the Enugu State IGR Account via any commercial bank.
In his remarks, Nnamani clarified misconceptions about the tax, particularly rumours that the amount was N40,000 per day. He stressed that the actual amount is a nominal N40 daily, not N40,000, and that the tax is an indirect levy imposed on mortuary owners, not the families of the deceased.
“The tax is not intended to be a major revenue driver but to discourage the extended storage of bodies in mortuaries,” Nnamani explained. He further stated that since the tax’s implementation, there has been no instance where a family was prevented from burying their loved ones due to unpaid taxes.
Nnamani provided an example, noting that if a corpse remains in a mortuary for 100 days, the total tax owed by the mortuary would amount to N4,000. He reiterated that the purpose of the tax is to prevent mortuaries from becoming long-term storage facilities for the deceased, while ensuring that they comply with existing regulations.
The clarification aims to allay public concerns and ensure a proper understanding of the mortuary tax, which has been in existence for years under the state’s legal framework.
