Kaduna Assembly Passes Tax Reform Law, Climate Change Bill

The Kaduna State House of Assembly has repealed the Tax Codification and Consolidation Law No.16 of 2020 and replaced it with the Kaduna State Tax (Consolidation) Law, 2025.

It also passed a bill establishing the Kaduna State Climate Change Advisory Board to strengthen environmental governance in the state.

The Speaker of the House, Yusuf Liman who presided over the plenary, explained that “the new tax law is designed to consolidate various tax provisions into a single, well-structured legal framework that will be easier for administrators and taxpayers to understand and implement.”

He stated that rather than having tax regulations scattered across multiple legislations, the new law harmonises them into one comprehensive tax code, thereby eliminating duplication and removing outdated provisions.

The Chairman of the House Committee on Finance, Halliru Dangana, who represents Sanga Constituency, explained that “after an in-depth review of the bill, the committee recommended the repeal of the existing Tax Codification and Consolidation Law and its replacement with the new Tax Consolidation Law.”

According to him, “the legislation merges various versions and amendments of tax laws into a single, updated statute.”

He said that “reviewing and amending laws is a routine legislative practice which aimed at aligning them with prevailing realities.”

Dangana noted that the new law would help address gaps and leakages in tax administration in the state, thereby improving internally generated revenue to support infrastructural development.

Additionally, the Assembly also passed into law a bill to establish the Kaduna State Climate Change Advisory Board and providing for the mainstreaming of climate change actions across relevant sectors.

Speaker Liman Dahiru stated that the board would be responsible for advising the government on strategies to combat climate change, protect the environment and plan for climate-related risks.

He reiterated the need for collective responsibility in maintaining a pollution-free environment while improving public health and reducing the devastating effects of Climate change.

Presenting the report, the chairman House Committee on Environment and Natural Resources, Usman Danlami said that the board would serve as a regulatory body on environmental matters. It would also facilitate access to funding from relevant international agencies to support climate change mitigation efforts.

Danlami described climate change as an unavoidable global challenge, stressing  the need for proactive measures to mitigate its adverse impacts on livelihoods, which includes floods, drought, desertification and extreme weather conditions.

He stressed that effective policing climate change management is critical to helping both humans and animals adapt to emerging environmental challenges.

He explained that the board’s membership would include representatives from relevant Ministries, Departments and Agencies (MDAs), Civil Society Organisations, the Christian Association of Nigeria, Jama’atu Nasril Islam, and other key stakeholders.

He however noted that setting up the board would position Kaduna State to access international climate funding, which is typically available only to governments with dedicated institutional frameworks for tackling climate change.