As the debate rages in the public domain on President Bola Tinubu’s proposed tax reforms, and as Nigeria’s National Assembly deliberates on the tax bills before its floors, an essential religious concern has emerged on the matter that demands urgent attention. Within provisions of the proposed bills is a clause introducing taxes on inheritance wealth in a way that conflicts with religious teachings. Nigeria is a multi religious country whose laws should accommodate and support religious injunctions and not repeal them.
As a Muslim, I know that Islamic law (Sharia) unequivocally governs the distribution of inheritance through clearly prescribed shares. Islam decreed a maximum of 25 inheritors of deceased persons and ratios of their inheritance, and government is not on the list. Therefore taxing inheritance wealth effectively alters this formula, diminishes the value passed to heirs and contradicts Islamic injunction.
But the tax bills submitted by President Tinubu have added government on the list of inheritors. Within the provisions of the four bills sent by the president to the National Assembly, there are some provisions that make government an inheritor. For example, Chapter 2, Part 1, Section 4 (sub-section 3) of the National Tax Bill provides as follows:
“Income of a family recognized under any law or custom in Nigeria as family income in which the several interests of individual members of the family cannot be separately determined is chargeable to tax”. This is in direct conflict with Islamic law of inheritance.
Under Sharia, if a father leaves an estate of ₦10 million, for instance, a legislated inheritance tax reducing the sum would inadvertently disrupt the ordained shares for his divinely prescribed inheritors. This alteration is not just financial but religious, raising concerns about overstepping divine jurisdiction.
As a multi-religious state, Islam and Christianity dominate the cultural and legal landscape of Nigeria 🇳🇬. The constitution guarantees freedom of religion and safeguards practices integral to faith. Mandating inheritance taxation under the proposed bills is a direct infringement on Muslims’ right to practice their religion fully. Such legislation alienates a significant portion of the population, potentially stoking religious tensions in an already polarized society.
Proponents of inheritance tax may argue that it promotes economic equity and curbing wealth concentration. While this is practiced in secular economies, it is critical to recognize that Nigeria is not a secular but a multi religious society. Legislators must therefore strike a balance between fiscal reforms and religious principles, ensuring inclusivity without undermining constitutional rights.
Consequently, I call upon the National Assembly to amend the tax bills submitted to exempt inheritance wealth from taxation, as the matter has already been divinely preordained. This amendment would not only uphold religious freedom but also foster national unity by respecting the cultural and spiritual diversity that defines Nigeria. This is not to say that income from inheritance cannot be taxed; it can, but after distribution to lawful heirs as per the acceptable Islamic sharing formula. But as individual beneficiaries injects their share allocations into the process of trade, business, profession or vocation for income, profit or capital gains then the proceeds become taxable.
In seeking to broaden its tax base, government must explore alternative revenue sources that do not conflict with religious doctrines. Wealth taxes, capital gains taxes and luxury levies offer viable options without encroaching on sacred grounds. I advise the president to engage religious leaders and scholars in policy formulation on this issue in order to achieve reforms that are economically sound and socially harmonious.
In conclusion, it needs pointing out that central to legislators’ roles is to bridge the gap between governance and the people’s values. The expunging of the inheritance tax provisions from the tax bills is not just a religious necessity but a political one as well. Proponents and supporters of the Muslim/Muslim ticket need to raise their voices on this religious infringement. Only through such sensitivity can Nigeria build an inclusive, equitable and spiritually aligned society.
