Delta State Set for New Tax Regime as Assembly Debates Revenue Law Repeal

Delta State House of Assembly

ASABA/Nigeria: Delta State may soon operate under a new tax administration regime as the House of Assembly begins deliberation on an executive bill seeking to repeal the Delta State Internal Revenue Service Law of 2020 and align the state’s revenue framework with the sweeping federal tax reforms enacted in 2025.

The executive bill was transmitted to the House by Governor Sheriff Oborevwori through the Speaker, Emomotimi Dennis Guwor, as part of efforts to harmonise Delta State’s tax laws with the Nigeria Tax Act of 2025 and other related federal statutes.

Titled “A Bill for a Law to repeal the Delta State Internal Revenue Service Law, 2020 and to enact the Delta State Internal Revenue Service and Board Establishment, harmonized taxes and levies (Approved list for collection), tax administration and other related matters,” the proposed legislation is designed to respond directly to the new national tax architecture.

The 2025 federal reforms, which include the Nigeria Tax Act, the Nigeria Tax Administration Act and the Joint Revenue Board (Establishment) Act, are aimed at modernising, streamlining and ensuring uniformity in tax administration across the country.

Governor Oborevwori, in his communication to lawmakers, explained that the amendment had become necessary following the significant changes introduced by the 2025 tax reform laws. He disclosed that the Joint Revenue Board had requested state governments to domesticate the reforms to ensure uniform tax administration nationwide.

According to the governor, the Delta State Government undertook extensive comparative studies between the provisions of the 2025 tax reform laws and the existing Delta State Internal Revenue Service Law of 2020. The objective, he said, was to identify areas of convergence and divergence and produce a single, consolidated law that captures all relevant provisions applicable to the state.

He added that the proposed legislation is expected to enhance efficiency, strengthen tax administration, and improve revenue generation, while ensuring compliance with national standards and best practices.

The motion for the receipt of the executive bill and its consideration by the House was moved by the Leader of the House, Hon. Engr. Emeka Nwaobi, and seconded by Hon. Engr. Emmanuel Sinebe, member representing Patani State Constituency. The Speaker subsequently announced that the bill would be slated for second reading on Wednesday, February 11, 2026.

In a related development, the House also received a letter from Governor Oborevwori nominating Okoh Sebastine Edokpolo for appointment as Managing Director of the Delta State Structure for Signage and Advertisement Agency.

The nomination, which was transmitted through the Speaker, was made pursuant to Section 7(1) of the Delta State Structure for Signage and Advertisement Agency Law, 2016, as part of the governor’s effort to appoint a substantive head for the agency.

The motion for the receipt of the nomination letter and further legislative consideration was moved by the House Leader, Hon. Engr. Emeka Nwaobi, and seconded by Hon. Emetulu Charles, representing Ndokwa West State Constituency.

Following the motion, Speaker Guwor directed the nominee to submit 35 copies of his curriculum vitae to the Clerk of the House on or before Tuesday, February 3, 2026, ahead of his screening scheduled for Wednesday, February 4, 2026.

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