The Enugu State Government has come under scrutiny after it implemented a ₦40 daily tax on corpses in mortuaries across the state. However, the government insists the policy is not primarily intended to generate revenue but to encourage timely burial of deceased individuals.
This was clarified by Mr. Emmanuel Nnamani, the Executive Chairman of the Enugu State Internal Revenue Service (ESIRS), in response to public reactions over a recent circular addressed to mortuary attendants across the state.
According to the circular, the mortuary tax was approved in line with section 34 of the Birth, Deaths and Burials Law Cap 15 of the Revised Laws of Enugu State, 2004. It mandates that ₦40 be paid for every day a corpse remains unburied after the first 24 hours.
The notice instructed mortuary owners to ensure that payments are made by the families of deceased individuals before the release of the corpses for burial, with the collected funds to be remitted to the state government’s Internally Generated Revenue (IGR) account.
“It’s ₦40, Not ₦40,000”
Mr. Nnamani stressed that the tax, which has existed for years, is widely misunderstood.
“The tax is just ₦40 per day, not ₦40,000 as some people mistakenly believe,” Nnamani clarified during an interview.
He further explained that the responsibility of paying this tax falls on mortuary operators, not the families of the deceased. The mortuary operators are expected to handle the paperwork and ensure proper remittance to the government.
“It means that if the corpse stays in the mortuary for 100 days, the mortuary is expected to pay ₦4,000 to the state,” Nnamani said.
He noted that the tax has been in place for years, but no one has ever been prevented from burying their loved ones due to failure to pay this fee.
A Measure to Curb Mortuary Congestion
While many have expressed shock and disbelief at the idea of taxing the deceased, the Enugu State Government insists that the policy is aimed at curbing the increasing trend of leaving corpses in mortuaries for extended periods.
Mr. Nnamani pointed out that some families choose to leave bodies in mortuaries for months, sometimes even years, before burial. This practice has led to overcrowded mortuaries and rising operational costs for mortuary operators.
“The mortuary tax is not meant to generate revenue but to discourage people from taking their dead ones to the mortuary all the time or leaving them there for too long,” Nnamani emphasized.
The government hopes the tax will encourage families to make timely burial arrangements for their loved ones, ensuring that mortuaries don’t become overwhelmed with unburied bodies.
The mortuary tax comes at a time when Nigerians are already grappling with the economic fallout from the removal of fuel subsidies, which has led to increased transportation costs, higher food prices, and rising inflation.
Funerals are a significant financial burden for many Nigerian families. Between transportation of the deceased, embalming, and the actual funeral rites, the costs of burying a loved one can easily run into hundreds of thousands of naira.
Mortuaries in Nigeria typically charge daily fees for storing bodies, with prices varying depending on the facility and the length of time the body is kept. Adding a daily government tax, however small, may further strain families, particularly those who delay funerals due to financial or cultural reasons.
Cultural and Religious Factors Affecting Burial Timelines
In many parts of Nigeria, cultural and religious traditions can influence the timing of burials. Some communities prefer to wait until the family can gather enough money to organize elaborate funeral ceremonies.
In Igbo culture, which is predominant in Enugu State, burials are considered a major rite of passage, and families often delay the process until they can afford a large celebration that honors the deceased. The financial burden of these ceremonies often means that bodies are kept in mortuaries for weeks or even months.
The new mortuary tax may be seen by some as an additional pressure on families who are already struggling to meet these cultural expectations.
The Legal Basis for the Tax
The mortuary tax is rooted in the Birth, Deaths and Burials Law Cap 15, a state law revised in 2004. The law gives the state the authority to regulate the burial process, including the imposition of taxes on mortuary services.
While the law has been in place for many years, its recent implementation has drawn attention because of the formal announcement by ESIRS and the public outcry it triggered.
“The law is there to regulate how long corpses can stay in mortuaries, and the tax is just a way to ensure compliance,” Nnamani reiterated.
The state government believes that enforcing this regulation will help improve the overall management of mortuaries across Enugu and prevent cases where bodies are left unattended for long periods.