Senator Sharafadeen Alli, the All Progressives Congress (APC) governorship candidate in Oyo State, has urged Governor Seyi Makinde to expedite the passage of the state’s Tax Harmonisation Law, citing alleged multiple levies and illegal revenue collections affecting farmers, traders and businesses.
Alli, in a statement signed by his campaign’s Director of Media and Publicity, Bisi Oladele, on Saturday, said continued delays in domesticating the legislation had left residents exposed to unauthorised tax collections across the state.
He alleged that non-state actors posing as revenue agents had been imposing various levies on farm produce and other goods transported along major road corridors in Oyo State.
According to him, farmers moving produce from Oyo North to Ibadan had reportedly faced harassment and extortion at various points, while business owners transporting goods from Ibadan to other parts of the state had also complained about multiple payments at roadside checkpoints.
Alli said such practices increase the cost of transporting food and commodities and can significantly reduce the profit margins of farmers and small-scale business owners.
He argued that a harmonised tax regime would help eliminate overlapping and unauthorised levies while establishing clearer rules for revenue collection.
His position comes amid a wider national push for states to adopt the Model Harmonised Taxes and Levies Law.
The Joint Revenue Board said in October that 21 states had enacted the model legislation, with Oyo State not among those listed.
It added that the framework consolidates more than 100 fragmented taxes and levies into nine broad categories.
The board has also said the model law is designed to address illegal revenue collection and improve revenue administration at state and local government levels.
It provides for authorised revenue officers and accredited tax agents to conduct assessments and collections, while outlawing cash collections and roadblocks for tax and levy collection.
Earlier in 2026, the Federal Government had urged states to enact their own tax harmonisation laws as part of the implementation of Nigeria’s broader tax reforms.
The current Minister of Finance and Coordinating Minister of the Economy, Taiwo Oyedele, who was then Chairman of the Presidential Fiscal Policy and Tax Reforms Committee, said the state-level legislation was intended to eliminate nuisance taxes, prevent harassment of taxpayers and simplify the tax system.
Alli accused the Makinde administration of failing to demonstrate sufficient commitment to the legislation, saying the continued absence of the law had contributed to the persistence of multiple taxation and unauthorised collections.
He maintained that Oyo residents should have a tax system that supports legitimate economic activity rather than imposing additional burdens on farmers, transporters, traders and consumers.
“It is worthy to note that many forward-looking states have already passed the law, while others are making serious efforts to conclude the law enactment process. Oyo State government under Governor Makinde remains indifferent!” Alli said.
The APC candidate also promised that, if elected governor in 2027, his administration would ensure the passage of the Tax Harmonisation Law within its first 100 days in office.
“Alli hereby assures the people of Oyo State that upon assumption of office, when elected Governor, the Tax Harmonisation Law will be passed within his first 100 days in office,” the statement said.
He said the proposed approach would seek to protect taxpayers, encourage businesses and support economic growth across the state.



