Hannah Osifeso used to own a Point-of-Sale (POS) stall in Suleja area of Niger State. Her hopes were high when the business started, even though she struggled to raise little capital. She thought that doing the business would offer support to her struggling business.

Seven months into the business, she shut down, because she couldn’t cope with the myriads of taxes.

“The taxes were burdening, I only did business with a small amount, and I was usually asked to pay different taxes. I had to shut down because it was no longer profitable,” she noted.

Her case is not isolated. Other respondents spoken to from different parts of the State, including, Bida, Lapai, Madalla, Suleja and Tunga low cost, Kure Ultra Modern market, Chanchaga area, in Minna, the state capital, shared similar concerns.

In January 2024, in a much-publicised statement the Niger State government announced that as part of efforts to block leakages and boost revenue generation, the State Internal Revenue Service (NGSIRS) had flagged off harmonisation of revenue collection aimed at reducing the multiplicity of taxes between tiers of government.

Chairman of the Niger State Internal Revenue Generation, Mohammed Madami Etsu, said at the official flag-off in Suleja that the efforts were to block leakages and boost revenue generation for the state.

He was quoted as saying the efforts were to make the collection process less cumbersome and consolidate it to attract more investors.

“The practice in the past was that the state government would come and collect taxes, levies, and charges, and the local government staff would also come to collect their own.”

“At the end of the day, you will see so much uncertainty in the system on who is paying what and who is responsible for what.”

“Tax harmonisation will give a consolidated back notice containing all taxes, levies, and charges that business owners are to pay to the state and local governments in a year,” he said.

He added that henceforth, all tax collections will be done through ICT platforms and Points of Sale (POS) terminals to give taxpayers confidence that their monies are going directly into state government funds.

Findings, however, indicate that the claims of the government are far from reality, about two years since it made the declaration.

In the Madalla area of Suleja, State government officials in April, 2025 gave a bill of N24,000 to different shops under the label “environmental sanitation levy”. The payment was tagged under “Demand notice for Harmonised Local Government.”

The payment was said to have been demanded by Suleja local government council area of the state. The shop owners were given two days to pay the tax with the date of collection listed as April 25, 2025.

“When they came, irrespective of what you do, you got the same bill, even new shops and existing ones,” a shop owner simply identified as Faith told this reporter.

Another shop owner recounted the threats that came with the payment. “If tax officials come around, you get a short notice to pay and this is regardless of whether you make sales or not.”

“While the officials came for enforcement, many traders were not issued receipts, paying without receipts is a norm for the shop owners,” said the shop owner who sought identity protection.

“When they came for enforcement, they collected N10,000 with begging. Some persons paid N5000, but these monies were paid so we didn’t get a receipt,” another respondent said.

“The most important thing for us is that they do not lock our shops, we really don’t know how they go about accountability,” a trader noted.

As against the government claims of POS terminals or ICT for terminals, the officials collect cash from the business owners, another trader said.

Despite claims of harmonisation, in September 2025, barely five months after a N24,000 environmental sanitation levy was brought, another bill of N100,800 was brought again to shops around Kwata, Madalla all in Suleja area. This time it was issued by the Niger State Environmental Protection Agency (NISEPA), it was gathered.

It was also quoted as “Demand notice for Harmonised levies.” This time businesses were given one month to pay the N100,800.

Traders narrated how officials of the State government came to their shops, dropped the payment demand and threatened to lock up shops if they refused to pay.

“It was like a film for us; the officials came and dropped the demand for payment notice. When we complained about how much we were asked to pay, they refused to listen to us. How do you ask businesses to pay N100, 800 for the same thing you brought a bill of N24,000 months earlier,” a business owner who does not want to be mentioned told this reporter.

Another business owner simply identified as Daniel lamented the constant bills the state government brings regardless of whether they make sales or not.

“Nobody even asks us if we have sold anything, nobody actually cares about the state of the shop. They just demand payments using their own discretion. It is killing business in Niger State,” he lamented.

Soon after there were agitations against the payment, the State government denied ever asking business owners to pay such an amount.

The General Manager, Niger State Environmental Protection Agency, Abubakar Muhammad, denied that any fee of N100,800, while briefing journalists in his office in Minna.

The general manager claimed that the agency has an “established system of categorising businesses and defining levies that have not been arbitrarily created but rather exist as part of a historical framework.”

He said, “NISEPA has introduced a ‘pay-as-you-throw’ initiative designed to support petty traders. Launched on October 10, 2024, this programme allows owners of small businesses to purchase a litter bag for only N150.”

The transaction number of one of the documents issued to shops was subjected to checks on the NISEPA website. It confirmed that the demand for payment of N100,800 was truly issued by the Niger State government. The government listed the transaction number and put N100,800 against it as unpaid, expecting the business to pay the amount on January 6,2026.

Similarly, a check on the phone number listed on one of the documents shared to traders demanding N100,800 showed that the contact is that of a NISEPA official whose name is withheld to protect traders and avoid victimisation by tracking shops where the official took the letters.

The  N100,800 demanded by the state is also alien to the Niger State tax administration and consolidation law, 2022 reviewed during the course of this investigation.

The claim of the government on “pay-as-you” throw initiative was also scrutinised. However, none of the petty traders spoken to during the course of this report were aware of any such initiatives or effectiveness.

A business owner identified as Ahmed close to Etsu Yahaya Complex in Bida, lamented the activities of tax officials in Niger State.

“Tax collectors do come with different types of taxes which we pay such as Fire Service Tax, Environment Tax. Local governments have different tax collectors and state governments also have different tax collectors.”

He noted that despite the frustration suffered in the hands of the government, what is paid as tax is unaccounted for.

“We don’t feel the impact of using our tax money to make provision for streetlights or drainage or something that will have greater developments to the community.”

He also lamented that the activities of the government officials affect what “they are supposed to have to pay for our yearly shop rent” because of the multiple taxes “we are compelled to pay.”

“The officials usually collect cash or sometimes demand for transfer using their own personal account, sometimes not government accounts. This simply means they would be the one to use the money not reporting to the government,” he said.

Another business owner at Gbangbara area of Bida also lamented the increase in the number of taxes. He recalled how NISEPA issued him N180,000 tax demand to dispose environmental refuse, adding that sometimes when he opens his business at the start of the year, the people he sees are tax collectors instead of real customers.

The respondent who wouldn’t want his name in print for fear of victimisation, said: “I have a patent store and I’m a regular taxpayer. I paid a lot of taxes such as board of internal revenue from local government, fire service and other tax too that accumulated to a lot of money. If I want to make an analysis, the tax we pay cannot even be counted.

“This year we have been mandated to register our business under local government for security purposes, and we paid N3000 for it again. As a taxpayer if you default, they lock up your shop, especially that of the state. If you are supposed to pay and you fail in time an extra key would be added to your shop.

“You have to go to their office and clear it up. Since coming on board of this administration there has been much more tax compared to previous ones such as the fire service. This year NISEPA even served me one hundred and eighty thousand for packing of refuse which most times is done by us the shop owners.”

“The major challenges small scale businesses like mine own have is the government itself. Instead of government empowerment they end up suffocating them with unbearable taxes. Sometimes, in a new year, you discover that your first customer is the tax collector instead of a real customer that would buy your goods.”

These lamentations come even as there are over one million micro businesses in Niger State with only 2121 small and medium scale enterprises in the state according to data published by National Bureau of Statistics-SMEDAN business survey.

In October, 2025, the Niger State government, issued another N10,000 as Niger State Fire Service levy. However, what was rampant afterwards was collection of different amounts from small businesses with no documentation.

A business owner in the Suleja area narrated how the officials threatened to close shops, but suspicion was raised when they collected money with no receipts issued. “How do your account for money when there is no documentation whatsoever.”

Salisu Fatima, a foodstuffs seller in Kure Ultra-Modern market, Minna noted that the cost of her food would have been cheaper if not for the extent of taxes they are expected to pay.

“The taxes we are asked to pay are outrageous and we have to add them to what we sell, if not we won’t survive.”

James Ephraim, a POS Operator in the Chanchaga area of Minna, also lamented about finding it hard to survive due to a plethora of taxes.

“In Niger State, there are many people who want to do business but cannot, including me doing this POS. I am considering quitting because of too much expenditure from the state.”

One thing was constant; traders now pay without expecting evidence of payments as Niger State officials refuse to issue such after collection.

Another business owner in Anguwa Husawa area of Lapai, Khalid, also narrated what they face in the hands of Niger State tax officials.

”I have been doing business here for up to three years. Tax collectors usually come. Local government tax collectors do come. State government tax collectors also come.  Sincerely if I’m asked what they are using the tax to do I don’t know. We always have to pay and it is increasing every day. We are pleading with the government to look into it.”

Another trader, Abdullahi Musa, who sells provisions in Lapai narrated how they are asked to pay into personal accounts.

“I sell provisions like biscuits, seasonings and other things.  This year, revenue collectors from state and fire service all came. The way they collect these taxes is not helping matters for us because if we increase the prices goods in our shop our customers would not be happy and revenue people don’t pity our situation.”

“Sometimes if they come, instead of giving us an official account they give us their personal account for payment. This makes us doubt the sincerity and we don’t even want to pay because we feel our money is going into personal pockets not government accounts. We want people to raise this concern for us. The government should assist us in reducing the taxes to help our small business.”

Some of the taxes small businesses were asked to pay and evidence obtained during this investigation include; Niger State Fire Service fee, Niger State NISEPA environmental levy, business premises permit, Niger State local government environmental levy, personal income taxes. Others mentioned by traders include business registration, maintenance fee among others that traders say they cannot recall.

In different areas of Niger State, shop owners while expressing frustration kept noting that they may be forced to close businesses.

In Suleja area, a trader noted that with the persistent taxes and unfavourable business climate, he is considering shutting down his business and moving back to his village.

“My rent will be due in January 2026, and I have not even made substantial sales, yet the government keeps frustrating me. Imagine my shop rent which is huge and the thousands I pay as taxes. I have to feed my family also. I am sincerely planning relocation because surviving here is hard and if you talk you will face victimisation,” he told this reporter.

His case is similar to that of a female tader, Hannah who shut down her Point-of-Sale business due to the weight of taxes.

Many business owners who spoke during this investigation echoed the same sentiments. While officials of Niger State revenue board ‘harass’ shop owners for different forms of taxes, government presence is rarely felt.

“When they come to collect money for environmental sanitation, you would expect to see them come for such, but we take care of our sanitation needs ourselves,” a business owner told this reporter.

Echoing similar sentiments, Zayanu Iliya in the low-cost business area of Minna, noted that while different taxes are paid, the government presence is not felt.

In Suleja, business owners also shared the same sentiments.

It was gathered that not only do officials of the state government forcibly demand payments of taxes, even without any accountability, traders are also threatened with court action.

Documents seen during this investigation show that the state government does threaten traders with imprisonment or fines, citing state laws.

For instance, when the bill of N100,800 was given to the traders under the guise of “environmental Sanitation tax” it came with a threat.

A section of the document reads: “It is an offence for any person/facility not to pay to the agency such rates/charges as contained in this invoice pursuant to section 33 of the Niger State Environmental Sanitation and Waste Control Regulations of 2025. Failure to comply may lead to a fine not exceeding N100,000 or an imprisonment not exceeding one month or to both such fine and imprisonment, in addition to the  payment of any amount which has been due.

“Failure to pay fire service levy will result in arraignment before the mobile court and possible seal off of premises in accordance with the law. Your prompt response is highly subscribed,” a part of the document read in part.

On October 17, 2025, Niger State government through NISEPA denied high or multiple taxation.

According to the General Manager, Niger State Environmental Protection Agency, Abubakar Muhammad, such allegations were unfounded. He referred to reports about high taxation as “misinformation’ and unfounded.”