The Nasarawa State Government has officially passed into law the “Nasarawa State Harmonization and Administration of Revenue (Amendment) Law, 2023.” This new legislation amends, repeals, and re-enacts key sections of the 2020 revenue law to better align with the state’s economic vision and improve the efficiency of revenue generation and management.
In this blog post, we break down the essentials of the new law, what it aims to fix or improve, and what it means for businesses, individuals, and government entities within the state.
Why the Amendment Was Necessary
The original 2020 law served as a foundation for harmonizing revenue collection across Nasarawa State. It streamlined taxation processes, minimized duplications, and sought to reduce leakages through centralized oversight. However, practical challenges in implementation, evolving economic conditions, and the need for a more modern revenue system led to the introduction—and now enactment—of this new amendment law in 2023.
Key Provisions of the New Law
1. Clarification of Terms and Responsibilities
The law provides clearer definitions of taxable activities, fees, and responsible collection agencies. This is aimed at eliminating ambiguity and ensuring more consistent enforcement across the board.
2. Strengthening the Role of NSIRS
The Nasarawa State Internal Revenue Service (NSIRS) retains central coordination powers but now works more effectively with Local Government Authorities (LGAs) to ensure revenue is mobilized at all levels.
3. Digitization of Revenue Collection
The law mandates the adoption of digital technologies for tracking, assessing, collecting, and reporting revenues—ensuring greater transparency and traceability.
4. Dispute Resolution Framework
A legal mechanism has been formalized for addressing grievances or conflicts that may arise during tax administration, giving citizens and businesses a structured path to challenge unfair practices.
5. Revised Rates and Levies
The law removes outdated levies and introduces revised rates that reflect current socio-economic realities—particularly in sectors such as transportation, markets, signage, and business operations.
Benefits to Stakeholders
- Businesses: A more predictable and transparent tax system, with reduced chances of multiple taxation or harassment.
- Citizens: A better understanding of what is payable, to whom, and why—with digital receipts and formal channels for complaints.
- Government: Increased Internally Generated Revenue (IGR) through a streamlined, automated, and accountable system.
- Local Governments: Clearer roles in revenue collection, along with capacity-building support from the state.
Why This Law Matters
This is more than a legal update—it is a strategic move to foster:
- Economic growth through business-friendly taxation policies
- Public trust by reducing leakages and unauthorized collections
- A sustainable revenue framework for long-term development
Conclusion
The Nasarawa State Harmonization and Administration of Revenue (Amendment) Law, 2023 reflects a bold step toward financial discipline, digital governance, and inclusive economic management. It’s crucial for every citizen, business owner, and policy actor to understand the changes, rights, and responsibilities embedded in this law.
📥 Download the full draft of the amendment bill below to review the proposed changes in detail and see how they may affect you or your organization.