Why Enugu Government Imposed Daily Mortuary Tax on Corpses - Revenue Board Explains

The Enugu State Government has clarified the rationale behind the introduction of a daily tax on corpses kept in mortuaries for more than 24 hours, stating that the measure is not driven by a desire to generate revenue but to discourage extended storage of dead bodies.

This clarification was issued by the Executive Chairman of the Enugu State Internal Revenue Service (ESIRS), Mr. Emmanuel Nnamani, in response to concerns raised following the circulation of a notice addressed to mortuary attendants. The circular, titled "Mortuary Tax," refers to Section 34 of the Birth, Deaths, and Burials Law, Cap 15, Revised Laws of Enugu State, 2004.

According to the circular, a daily charge of N40 is to be imposed on corpses not buried within 24 hours of arriving at mortuaries. The fee accumulates for each additional day the body remains unburied. Mortuary operators are required to collect these payments from the families of the deceased before releasing the bodies for burial and remit the sum to the Enugu State IGR account under the mortuary tax category.

"The sum of N40 per day is to be paid by owners of the corpse once it remains unburied for over 24 hours. Kindly ensure that payments are made before the collection of corpses for burial," the notice stated.

In his reaction, Mr. Nnamani emphasized that the tax is not a new policy but has been part of the Enugu State Mortuary Tax Law for several years. He further explained that the N40 charge is imposed on mortuary operators, not directly on the families of the deceased, countering rumors that families were being asked to pay N40,000.

"The mortuary tax is just N40 per day, and it is meant to discourage the extended storage of corpses. It is not a revenue-generating measure, and since its introduction, no family has been denied the right to bury their loved ones," Nnamani said.

He further clarified that if a body remains in a mortuary for 100 days, the total sum due for the mortuary tax would be N4,000, which is to be paid by the mortuary owner, not the family of the deceased.

The Purpose Behind the Tax

Mr. Nnamani highlighted that the tax was designed to curb the practice of leaving bodies in mortuaries for extended periods. He stressed that the policy aims to ensure a respectful and timely burial process, rather than encouraging prolonged storage of corpses.

"It is an indirect tax meant to ensure bodies do not overstay in mortuaries. The government wants to encourage timely burials and reduce the strain on mortuary facilities across the state," he added.

Nnamani assured the public that the state had no intention of using the tax as a means to boost its revenue. Instead, the policy aligns with the provisions of the state's burial laws, ensuring that mortuaries adhere to public health guidelines while maintaining operational efficiency.

The clarification comes in the wake of social media speculations and misunderstandings regarding the mortuary tax, with many questioning the state's motives for imposing the levy.

The Enugu State government, through its Internal Revenue Service, has reaffirmed that the N40 daily mortuary tax is not a revenue-driven policy. Instead, it serves as a deterrent against the prolonged storage of bodies in mortuaries, encouraging families to make timely burial arrangements. The policy, grounded in existing burial laws, seeks to enhance the management of mortuary facilities across the state while respecting the rights of bereaved families.