Nineteen states in Nigeria have domesticated the Model Taxes and Levies Act as part of a Federal Government plan to harmonise tax administration and reduce the number of tax and levy heads to nine. ^[1] At the 160th Joint Revenue Board meeting in Kaduna State on 2026-09-01, Uba Sani, Governor of Kaduna State, praised President Bola Ahmed Tinubu for implementing tax reform legislation that transformed the Joint Tax Board into the Joint Revenue Board and the Federal Inland Revenue Service into the Nigeria Revenue Service. ^[2] Adesokan said that once all 36 states of Nigeria domesticate the Model Taxes and Levies Act, the country would have a Taxes and Levies Law containing the same principles and provisions, and implementation would commence across the board. ^[3] Adesokan said the new framework prohibits cash collection of taxes and levies and bans the erection of roadblocks along transport corridors for the purpose of collecting taxes, levies and rates. ^[4] Jerry Adams, outgoing Executive Chairman of the Kaduna State Internal Revenue Service (KADIRS), said Kaduna State's rising Internally Generated Revenue (IGR) is organic and sustainable, resulting from digitalisation through the Pay Kaduna Portal and a strategy focused on high-yield taxpayers under the Pareto 80/20 principle. ^[5] Olusegun Adesokan, Executive Secretary of the Joint Revenue Board, said at the meeting that 18 State Houses of Assembly in Nigeria have adopted the model harmonised taxes and levies law, which reduced the number of collection items from over 50 to nine sub-heads and abolished cash collection and roadblock-based revenue collection. ^[6] Uba Sani, Governor of Kaduna State, said at the 160th Joint Revenue Board meeting on 2026-09-01 that Nigeria's national tax revenue reached approximately N21.6 trillion in the first half of 2026, a 49 percent increase over the same period in 2025. ^[7]