Kogi Government Mandates Parents’ Tax Clearance for Tertiary Institution Admission Seekers

• The Kogi State Government now mandates parents’ tax clearance certificates for tertiary admissions to boost state revenue
• The policy has drawn criticism from civil society groups, with some threatening to challenge it in court over its impact on low-income families
• Government officials defend the initiative, citing constitutional backing and the financial burden of funding multiple state-owned institutions

The Kogi State Government has introduced a new policy requiring parents to present tax clearance certificates (TCC) as a prerequisite for their children’s admission into tertiary institutions in the state.

Sule Enehe, Chairman of the Kogi Board of Internal Revenue Services, disclosed this during a press conference in Lokoja on Wednesday.

He explained that the policy, which has been in effect at Prince Abubakar Audu University, Ayingba, and Federal University Lokoja for the past two years, is now being fully enforced to improve the state’s revenue.

“This decision is not arbitrary but is firmly rooted in the law,” Enehe stated.

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“Section 24(f) of the Constitution of the Federal Republic of Nigeria obliges citizens to declare their income and pay taxes. Furthermore, under Section 96 of the Personal Income Tax Act, failing to pay taxes carries legal consequences.”

Activists criticise Kogi government policy

The policy has drawn criticism from civil society organizations (CSOs) and activists, who argue that it places an undue burden on families and restricts access to education for students from less privileged backgrounds.

Some groups have threatened to challenge the policy in court.

Enehe dismissed these concerns, emphasizing the necessity of the initiative for the state’s development.

“This policy is for the good of the people and crucial for the progress of Kogi State. What many do not realize is the immense financial burden borne by the state government, which funds three universities in addition to other tertiary institutions,” he said.

He also expressed surprise at the recent uproar, pointing out that the directive was issued to the secretary of the state government two years ago.

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“The public discourse on this policy is coming late, but it remains an essential step to ensure tax compliance and strengthen the state’s finances,” he added.

While the government insists the policy aligns with constitutional and statutory provisions, critics argue that it unfairly targets low-income families who may struggle to meet tax obligations.

They also warn that the policy could have long-term implications for access to education and social equity in the state.

All incomes will be taxed

Earlier, Legit.ng reported that Nigerians would be required to pay taxes on all income under the new tax reforms, regardless of the source of income.

Chairman of the Presidential Committee on Fiscal Policy and Tax Reforms, Taiwo Oyedele, stated this live on a Twitter space titled "Tax Reform Bills: Clarifying the sticky issues."

Oyedele was responding to a question about people with questionable income sources when he said that the reform bill has provisions that mandate all Nigerians to pay tax regardless of the source of their income.

Source: Legit.ng