In a bid to streamline and enforce the proper handling of deceased bodies, the Enugu State Government has officially introduced a mortuary tax for corpses that are not buried within 24 hours. The policy, approved by the Enugu State Internal Revenue Service, is in accordance with section 34 of the Births, Deaths, and Burials Law, Cap 15 of the Revised Laws of Enugu State 2004.
Under this new directive, families or caretakers of deceased persons are required to pay a daily fee of N40 for each day a corpse remains unburied beyond the initial 24-hour window. This tax will continue to accumulate on a daily basis until the body is collected for burial. The objective is to encourage timely burials and prevent unnecessary congestion in mortuaries across the state.
According to the guidelines set by the Enugu State Internal Revenue Service, families or next of kin must ensure that the required payments are made before retrieving a corpse for burial. Payments are to be made directly to any commercial bank, under the “Mortuary Tax” section of the Enugu State IGR Account.
The Enugu State Internal Revenue Service has stressed the importance of compliance with this new tax regulation. The body responsible for enforcing the law will work closely with hospitals, mortuaries, and other related institutions to ensure that no corpse is released for burial until the necessary tax has been paid. Failure to comply may result in additional fines or legal actions.
