Tax Clearance In Nigeria

Tax Clearance

We are Tax Consultants in Nigeria with wide range of experience in tax management. We can assist you in procuring a Tax Clearance Certificate (TCC) in Nigeria which is basically a document stating that an entity does not owe tax for a period of time.

To get started you can click on the Start Now button which will lead you to a self service dashboard where you can input all necessary information for the service you desire and make payment online.  If you would prefer to talk to a Consultant please hit the chat button below or call 0912 428 6877 (Available Mon-Fri 9am-5pm)


FAQs on Tax Clearance Certificate In Nigeria

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.

Yes. This can be done by visiting the relevant tax office and completing the application forms. You will also be required to attach the supporting documents for submission as well as make any necessary payments. After due verification and examination, the certificate will be issued and you can pick up.

The Taxpayer Identification Number (TIN) is a unique number allocated and issued to identify an entity (individual or Company) as a duly registered taxpayer in Nigeria. It is to be used by that entity alone. Tax Clearance Certificate is necessary for various corporate transactions by both individuals and corporate organizations in Nigeria. TIN nos is now printed on the face of newly regsitered Limited Liability Companies. For exusting companies and business names you can check this link 

There is no fixed fee for a Tax Clearance as it depends on the level of transactions and profits of a Company. 

The timeline varies depending on the level of transactions of the Company but generally it takes an average of 3-5 weeks 

TCC is valid for one year

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