How to Get a Tax Clearance Certificate(TCC)

To get a Tax Clearance Certificate (TCC) in Nigeria, you need to go through the Federal Inland Revenue Service (FIRS) or your State Inland Revenue Service depending on whether it’s for personal income tax, corporate tax, or business purposes.

What is a Tax Clearance Certificate (TCC)?

A Tax Clearance Certificate is an official document issued by tax authorities that confirms an individual or a company has fulfilled all tax obligations for a specific period usually the past three (3) years.

Where to Apply

• Federal Tax (Companies Income Tax, VAT, etc.): Apply through the Federal Inland Revenue Service (FIRS)
  → www.firs.gov.ng

• State Tax (Personal Income Tax, Business Premises, etc.): Apply through your State Internal Revenue Service
  (e.g., LIRS for Lagos: www.lirs.gov.ng)

How to Apply (Individual or Business)

1. Register with the Tax Authority

• Individuals: Register for a Tax Identification Number (TIN).

• Companies: Must have TIN and be registered with FIRS (CAC incorporation is required). You can register for a TIN online through https://tin.jtb.gov.ng

2. File Tax Returns

• File returns for the past 3 years (or since the company/individual started earning income).

• For individuals: Submit annual personal income tax returns.

• For companies: Submit audited accounts and Companies Income Tax (CIT) returns.

3. Clear Outstanding Taxes

• Pay any outstanding taxes, penalties, or interest.

• Use FIRS payment platforms (Remita or other designated channels).

4. Submit TCC Application

You may apply:

• Online via FIRS TaxPro Max (for corporate entities) – https://taxpromax.firs.gov.ng

• Manually or Online via your State Revenue Portal (e.g., LIRS eTax platform)

Required documents:

• TIN

• Tax returns and evidence of payments

• Audited financial statements (for companies)

• Valid means of identification (individuals)

• CAC documents (for businesses)

• Bank statements (some cases)

• Completed application form

5. TCC Issuance

• If no issues, TCC is typically issued within 2 weeks to 30 days.

• It covers the previous 3 years.

Common Reasons You Need a TCC

• Government contracts or bids

• Visa applications

• Opening corporate bank accounts

• Loan applications

• Import/export license processing

• Immigration or expatriate quota renewal

Tips

• Always file and pay taxes annually to avoid delays.

• Keep all receipts and evidence of payment.

• Some states now issue e-TCCs digital versions you can verify online.