Lagos Mandates Tax Clearance for Free WAEC Registration

Lagos Mandates Tax Clearance for Free WAEC Registration

The Lagos State Internal Revenue Service (LIRS) in Nigeria’s commercial capital has announced that parents or guardians of SS3 students in state-funded secondary schools must present a Tax Clearance Certificate (TCC).

This is to enable their children to benefit from the free West African Examinations Council (WAEC) registration provided by the government.

Tax Compliance as a Requirement

In a statement issued on Monday, LIRS reaffirmed that requiring a TCC to access government services is a standard practice.

The policy aligns with the Lagos State Government’s THEMES PLUS agenda, which focuses on initiatives such as free education, affordable housing, improved transportation, healthcare, youth and small business empowerment, enhanced security, and road infrastructure development.

Mr. Ayo Subair, the Executive Chairman of LIRS, emphasized that tax compliance is a legal obligation.

“It is standard procedure to require a Tax Clearance Certificate to access government services,” he stated.

“To receive a TCC, individuals must ensure their tax payments are up to date based on declared income and that they have filed their annual tax returns for the relevant assessment year.”

Legal Framework for Tax Clearance

The policy is supported by Section 85 of the Personal Income Tax Act (PITA) 2004 (as amended), which mandates all residents to file annual tax returns, whether employed formally or informally.

The Nigerian Constitution upholds this requirement as part of the social contract between the government and its citizens.

“The Lagos State Government is committed to providing efficient and high-quality services to its residents.

To sustain this, all taxable individuals must register with the tax authority, file their returns, and pay the necessary taxes to maintain an updated Tax Clearance Certificate,” Subair added.

Long-Standing Policy for Public Services

The requirement for a TCC is not a new policy but an established practice designed to ensure fairness and transparency in the use of public funds.

Tax revenues fund essential services that benefit millions of Lagos residents, including free WAEC registration.

To accommodate taxpayers in the informal sector who may not have complete financial records, the government has introduced a presumptive tax of ₦10,100—comprising an annual tax of ₦10,000 and a development charge of ₦100.

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Simplifying the Tax Clearance Process

To streamline the process, LIRS has deployed personnel to marketplaces and schools to create one-stop centres where residents can obtain their TCC without visiting tax offices.

Flexible payment options, including installment plans, are available, although full payment must be made before a TCC is issued.

Additionally, students who do not reside with their biological parents can submit a guardianship certificate as proof of eligibility.

Ensuring Fairness and Civic Responsibility

“Fairness, accountability, and sustainability are the goals,” Subair emphasized. “This policy ensures that everyone, including those in the informal sector, contributes fairly to sustaining essential services. It is not intended to create hardship.”

By fulfilling their tax obligations, Lagos residents play a crucial role in the state’s development. This strengthens the government’s ability to enhance the quality of life for all citizens and sustain public service initiatives.

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