The Benue State House of Assembly is set to enact a law to punish unauthorized individuals who collect or impose taxes, levies, or fees on the people of the state. The law prescribes a fine of N2,000,000.00 or imprisonment for three years, or both, for offenders.
This development follows a Public Hearing held at the Hearing Hall, Benue State House of Assembly, Makurdi, on a Bill to repeal the Benue State Internal Revenue Administration (Amended) Law, 2022, and enact the Benue State Revenue Service Establishment Law, 2025.
The proposed law also stipulates that any individual or group found guilty of mounting or causing a roadblock to be mounted for the purpose of collecting tax, levy, fee, or membership due shall be liable to a fine of N5,000,000.00 or imprisonment for three years, or both.
“Any person who solicits, facilitates, conspires or accepts a cash payment for any tax, levy or fee in contravention of this Law is guilty of an offence and liable on conviction to a fine of N2,000,000.00 or imprisonment for three years or both such fine and imprisonment”
According to the Law, the relevant tax authority shall issue an electronic invoice for each tax, levy or fee payable to the State or Local Government Council and shall, upon payment, issue official e-receipts for payments received.
The Law stated that, in the area of dispute resolution, a person who is made to pay any tax or levy contrary to those specified in the Law may seek redress against the collector or the Government on whose directive, instruction or jurisdiction such collection took place.
“Any dispute arising from the operation of this Law relating to ambiguity or inconsistency with any other law shall be resolved in favour of the payer,” the Law maintained.
Earlier, the Speaker of the Benue State House of Assembly, Right Honourable Alfred Emberga, represented by the Majority Chief Whip and Member Representing Oju Two, Hon. Cyril Ikong, emphasized the need for the repeal and reenactment exercise, citing the new Tax Law of the Federal Government that took effect on January 1, 2026. He stated, “As a State, this translates into revenue collection and government spending. Citizens and civil society groups can track how revenues are utilized, holding both government and corporate bodies accountable.”
The Speaker noted that the Benue State Government seeks to amend the current revenue administration to ensure funds are directed towards projects benefiting citizens, such as hospitals, schools, and public infrastructure.
Chairman of the House Standing Committee on Finance, Hon. Matthew Damkor, welcomed participants and highlighted the proposed Harmonized Tax Law’s commitment to good governance, transparency, and sustainable development. He stated, “Taxation remains one of the most critical tools available to government for mobilizing revenue needed to provide essential public services… For taxation to achieve its purpose, it must be fair, predictable, transparent, and efficiently administered.”
Hon. Damkor emphasized that the proposed law addresses longstanding challenges, including multiple taxation and administrative inefficiencies, saying, “The proposed law seeks to address longstanding challenges associated with multiple taxation, overlapping tax authorities, ambiguity in tax obligations, and administrative inefficiencies.”
He added that harmonizing tax laws and processes would create a clear, unified, and coherent tax framework benefiting both government and taxpayers, reducing uncertainty and compliance costs for businesses, and improving the ease of doing business in Benue State.
The Chairman of the Benue State Internal Revenue Service (BIRS), Joseph Kwaghgba, said the amended law would make the tax system more efficient and beneficial to the people. Former Chairmen of BIRS, Mr. Emmanuel Agena, noted that the amended law would create employment opportunities and generate revenue for the state’s development.
The Acting Vice Chancellor of Father Adasu University, Makurdi, Prof. Kenen, commended the State Assembly and BIRS for domesticating the law and requested that the University be allowed to collect user charges and transfer the funds to BIRS
