How to get a Tax Clearance Certificate in Nigeria: a complete guide
The Tax Clearance Certificate (TCC) is a vital document that reinforces credibility, grants access to opportunities, and ensures legal compliance. This guide provides a step-by-step process for obtaining a Tax Clearance Certificate with ease.
Source: UGC
TABLE OF CONTENTS
Key takeaways
- The Tax Clearance Certificate confirms that all tax dues over the last three years have been settled or are being paid according to an agreed schedule.
- A valid TCC helps with several important activities, including registering a new business, applying for government contracts, and applying for land and property documentation.
- A TCC is generally valid for one year from the date it is issued.
- The Federal Inland Revenue Service (FIRS) is responsible for issuing TCCs in Nigeria, but this applies only to federal taxes.
How to get a Tax Clearance Certificate in Nigeria
Certain conditions must be met before embarking on a Tax Clearance Certificate application. These conditions are:
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- Compulsory filing of Annual Income Tax Returns — All employers are mandatorily required to file annual income tax returns for the past three years in respect of their employees' earnings, including compensation for loss of office, via the e-Tax platform.
- Upload a recent passport photograph as a means of identification and verification.
- Update your address, including details such as street name, house number, state, LGA, and LCDA.
- All applicants must have received tax assessments issued by the agency for the past three years, based on the income tax returns they submitted.
- Every individual is required to either fully settle all taxes owed for the three years preceding the current year or declare the relevant income in their annual tax returns to determine if no tax is payable.
Once you have met the above conditions, you may proceed to apply for a Tax Clearance Certificate online by following these simple steps.
Source: Original
- Log in as an individual taxpayer to the Tax Clearance Certificate portal by entering your email address and password.
- On your profile page, click the "DOWNLOAD TCC" icon, which will take you to the TCC Checklist page.
Under the checklist for issuing a Tax Clearance Certificate, certain documents must be included in the applicant's file, whether under Direct Assessment or the Pay-As-You-Earn scheme.
Direct Assessment
For Direct Assessment, these are documents that the applicant should make available.
- Tax Form A (Self-Assessment Tax Form)
- Proof of Service
- Tax Form 40 (Interview Sheet)
- Income Tax Working Sheet
- Tax Form L1 (Notice of Assessment)
- E-Payment Receipt
- Bank Teller
- Receipts of Payment for the relevant years
- Application for Tax Clearance Certificate
- Tax form 34 (Employee's Annual Assessment File)
- Evidence of TIN Registration
Pay as You Earn scheme
The following conditions or documents should be present in both the applicant's file and the establishment's control file.
Source: UGC
- A copy of the Taxpayer's application for Tax Clearance Certificate
- Taxpayer establishment must have filed relevant returns for the three preceding years and the current year of assessment.
- There must be evidence of remittance of taxes paid to the relevant tax authority
- Tax Form H2, also known as Certificate of Payment and Tax, must be duly filled, signed, and stamped by the employer.
- Evidence of Tax Identification Number
- Detailed brief on the Taxpayers
- Two passport photographs
3. Once all conditions are fulfilled, you will be directed to a new page to preview your TCC. The preview certificate will display assessment details pulled from the individual's record. Below is what to verify on this page:
- Your image
- Employer details (where applicable)
- Occupation information
- Certificate Number
- Scannable Barcode
- Total Income
- Tax paid
4. After reviewing the certificate, click the download icon to save a copy or click "Print" to obtain a hard copy.
Note: The Tax Clearance Certificate can be denied if a person has failed to remit deducted taxes, such as PAYE or WHT, to the relevant authority.
How to verify a Tax Clearance Certificate in Nigeria?
Verifying a TCC ensures that the document is authentic and issued by the appropriate tax authority (FIRS or State IRS), confirming that it is not fraudulent or altered. Below are step-by-step instructions on how to verify the TCC.
Source: UGC
- Download a QR Code scanner app on your phone from the Play Store or iOS App Store.
- Open the scanner app and point it at the QR code on the TCC. Scan the code and follow the link that appears.
- Complete the form by entering your email address and your organisation's name in the designated fields
- Verify the TCC, ensuring the verified and physical TCC match.
What is a TCC in Nigeria?
A Tax Clearance Certificate (TCC) is an official document issued by the FIRS, confirming that an individual or corporate entity has settled all tax obligations for a specific fiscal year.
How can I get my Tax Clearance Certificate online in Nigeria?
You can get your tax clearance certificate online in one click using the following simple steps.
- Visit the official TCC Federal Inland Revenue Service website.
- Log in with your Tax Identification Card (TIN) and password.
- Click on "Generate TCC".
- A copy will be provided to you and also delivered to your email inbox.
- Print.
If you have any enquiries, you can visit the nearest Tax Office. You can also contact the Lagos State Internal Revenue Service (LIRS) customer care through the channels below.
- Photo: 0700-2255-5477
- Email: etaxinfo.lirs.net or info@lirs.gov.ng
- Facebook: @lirsgovng
- Instagram: @lirsgovng
- X (Twitter): @lirsgovng
- Live chat: https://lirs.gov.ng or https://etax.lirs.net
Obtaining your Tax Clearance Certificate (TCC) in Nigeria is a gateway to building credibility, fostering growth, and unlocking new opportunities. You can successfully obtain your Tax Clearance Certificate by following the correct procedures above.
DISCLAIMER: This article is not sponsored by any third party. It is intended for general informational purposes only and does not address individual circumstances. It is not a substitute for professional advice or help and should not be relied on to make decisions of any kind. Any action you take upon the information presented in this article is strictly at your own risk and responsibility!
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