Tax Clearance

It is a document confirming that a business has paid all the taxes for the period of time stated in the certificate.

The Federal Inland Revenue Service (FIRS) issues a TCC to companies while the State Inland Revenue Service for the various states issues a TCC to the individuals.

The Contents of a Tax Clearance Certificate are:

• Chargeable income (The amount that can be taxed because not all income received is taxable)
• Tax payable
• Tax paid
• Tax outstanding (or alternatively a statement to the effect that no tax is due) and;
• Taxpayer Identification Number (TIN)

Without a Tax Clearance Certificate, your business will not be able to bid for some government contracts/jobs, process an export license, NUPRC license and so on. There are many benefits of paying taxes and obtaining a Tax Clearance Certificate.

In Nigeria, the application can be said to be of two types based on the type of entities involved; Personal or individual Tax Clearance Certificate application is made to the State Inland Revenue Service; while Business or Company Tax Clearance Certificate application is directed to the Federal Inland Revenue Service (FIRS). Anyone who carries out a taxable transaction is eligible to register for Tax clearance certificate.

The FIRS has recently migrated to a new online TCC application portal called TaxPromax. All taxpayers i.e. including those whose TCC applications are still being processed  under the old platform are required to apply by submitting a taxpayer data update form which replaces the old paper and manually processed Tax Clearance Certificate (TCC).

Yes. You will need to create an e-filing account first before the online application for TCC. To apply for a Company Tax Clearance Certificate online, follow the following steps:

• Go to the FIRS online e-TCC portal by clicking the following link: Online Application. 
• Visit the link and use the credentials to log in to your account. Your taxpayer profile will be configured for use as you see fit.
•  Locate and click on the link for applying for a Tax Clearance Certificate.
• The application form will be opened; fill it out with all of the requested information and upload any required documents.
• Then, by clicking the appropriate button, submit the application. Following submission, the application and supporting documents will be forwarded for examination and verification.
• The application will be approved once the verification and validation processes are completed, and the officials will be notified.
• The certificate will be issued and you can pick up

The documents required for the application of Tax Clearance Certificate are outlined below;

• Application for Tax Clearance Form
• Taxpayer registration input form
• Completed FIRS questionnaire for new tax payers on the Company’s Letter Head addressed to the Tax Controller
• Copy of memorandum and articles of association
• Copy of the certificate of incorporation.
• Letter of appointment of tax adviser and a letter of acceptance Submission of Documents and Registration of VAT.