Oborevwori Seeks Repeal of Delta IRS Law, Proposes Harmonised Tax Law 2026
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- February 4, 2026
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Asaba — Delta State Governor, Rt. Hon. Sheriff Oborevwori, has formally written to the Delta State House of Assembly, seeking the repeal of the Delta State Internal Revenue Service (IRS) Law of 2020 and the enactment of a new law titled Delta State Internal Revenue Service and Harmonised Taxes and Levies Law, 2026.
The Governor’s request was conveyed in a letter read on the floor of the House by the Speaker, Rt. Hon. Emomotimi Guwor, during Tuesday’s plenary session.
According to the letter, the proposed repeal has become necessary following the coming into force of the Tax Reform Laws of 2025 at the national level, which require states to align their revenue and tax administration frameworks with the new federal tax regime.
Governor Oborevwori explained that the proposed 2026 law is designed to consolidate the existing Delta State Internal Revenue Service Law of 2020 with relevant provisions of the 2025 Tax Reform Laws into a single, harmonised legislation.
He noted that the move would promote ease of doing business by ensuring that taxation and tax administration in Delta State are governed under one comprehensive law, rather than scattered across multiple statutes.
The Governor further emphasized that aligning state tax laws with the national framework would enhance uniformity, clarity, and efficiency in Nigeria’s tax system. He added that the harmonised law would help reduce multiple taxation, improve taxpayer compliance, strengthen revenue generation through modern tax administration, and boost investor confidence in the state.
Oborevwori stressed that the proposed legislation is a critical step toward sustainable economic development in Delta State.
The House is expected to deliberate on the request as part of its legislative processes in the coming days.

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