The Lagos State Internal Revenue Service (LIRS) has clarified that the requirement of Tax Clearance Certificate (TCC) for SS3 students in public schools to access free West African School Certificate Examinations registration is not new.
In a statement on Monday, LIRS Executive Chairman, Mr. Ayo Subair said that the free registration is a vital policy of the state government, adding that free education policy from kindergarten to SS3 is still in operation.
‘This initiative, part of the THEMES+ agenda, is included in the government’s broader efforts to provide essential services such as affordable housing, efficient transportation, free healthcare, youth and small business empowerment programmes, enhanced security, and better road infrastructure, among others’.
Subair further said: ‘It is standard procedure to require a Tax Clearance Certificate (TCC) to access government services. To obtain a TCC, individuals must file their annual tax returns for the applicable assessment year and ensure their tax payments are currently based on their declared income’.
He explained that this requirement has been in practice for a long time and aligns with Section 85 of the Personal Income Tax Act (PITA) 2004 (as amended).
He also said: ‘It is important to emphasise that every resident of the state, whether in formal employment or not, is required by law to file annual tax returns, declaring their income and paying any taxes due. This requirement is backed by the Nigerian Constitution, it is also the law, as stipulated in the PITA and part of the social contract between the government and residents.
‘The Lagos State Government is dedicated to offering quality and efficient services to its residents. As part of this mission, it mandates that all taxable individuals register with the tax authority, submit their returns, and pay applicable taxes to maintain an updated Tax Clearance Certificate (TCC)’.
He said that that tax compliance is essential for the sustainability of public programmes and services.
He noted that requiring a TCC for access to free services is not a new policy but a longstanding practice intended to foster fairness and transparency in using public resources.
Subair said: ‘Tax revenues help fund various public programs that benefit millions of Lagos residents. For informal sector taxpayers, who might not have detailed financial records, the government has introduced a presumptive tax of N10,100 (comprising N10,000 in annual tax and a N100 development levy) to facilitate their inclusion in the tax net’.
To enhance convenience and streamline the process, LIRS said it has deployed staff and agents to markets and schools, establishing one-stop centers where individuals can obtain their TCC without needing to visit tax offices.
Flexible payment options, including installment plans, are also available, though full payment must be completed before the TCC is issued. He also added that the TCC of guardians will be accepted from students who do not reside with their biological parents.
He said; ‘The aim is fairness, accountability, and sustainability. This policy is not about inflicting hardship, but rather ensuring that everyone, including those in the formal sector, contributes their fair share to sustain the provision of essential services’.
