The Lagos State Internal Revenue Service (LIRS) has reaffirmed the Lagos State Government’s commitment to providing free West African Examinations Council (WAEC) registration for Senior Secondary School 3 (SS3) students in state-funded schools.
In a press statement, Executive Chairman of LIRS, Mr. Ayo Subair clarified, “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 emphasized that this requirement is not new but has long been in practice under Section 85 of the Personal Income Tax Act (PITA) 2004 (as amended).
“It is important to emphasize 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 added.
Mr. Subair noted that requiring a TCC for certain free services is not a new rule but a way to ensure transparency and accountability.
“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. 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 ₦10,100 (comprising ₦10,000 in annual tax and a ₦100 development levy) to facilitate their inclusion in the tax net”
To simplify the process, LIRS has stationed agents at markets and schools, offering one-stop centers where residents can obtain their TCC without visiting tax offices.
“The goal is fairness, accountability, and sustainability,
“This policy is not about imposing hardship but ensuring that all residents contribute their fair share to sustain public services.” he said.
