THE Lagos State Internal Revenue Service, LIRS, has maintained that a Tax Clearance Certificate, TCC, of the parents or guardians of SS3 students in State-funded secondary schools is mandatory for them to access the free West African Examinations Council, WAEC, registration provided by the State Government.
According to media reports, in a statement issued on Monday, the Agency reiterated that it is standard procedure to require a TCC to access Government services.
Recall that the Lagos State Government offers free education from kindergarten to SS3 as part of its THEMES PLUS agenda, which includes the Government’s efforts to provide essential services such as affordable housing, efficient transportation, free healthcare, youth and small business empowerment programmes, enhanced security, and better road infrastructure, among others.
However, the Executive Chairman of LIRS, Mr Ayo Subair, in the statement said, “It is standard procedure to require a Tax Clearance Certificate 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 highlighted that this requirement has been in practice for a long time and aligns with Section 85 of the Personal Income Tax Act (PITA) 2004 (as amended).
He explained, “It is important to emphasise 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.”
Subair noted that 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 programmes 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 N10,100 (comprising N10,000 in annual tax and a N100 development levy) to facilitate their inclusion in the tax net.
To enhance convenience and streamline the process, LIRS said it has deployed staff and agents to markets and schools, establishing one-stop centres where individuals can obtain their TCC without needing to visit tax offices. Flexible payment options, including instalment plans, are also available, though full payment must be completed before the TCC is issued. He also added that the TCC of guardians will be accepted from students who do not reside with their biological parents.
“The aim is fairness, accountability, and sustainability. This policy is not about inflicting hardship but rather ensuring that everyone, including those in the formal sector, contributes their fair share to sustain the provision of essential services. By meeting their civic responsibilities, residents play a role in the growth and development of Lagos State, reinforcing the Government’s commitment to enhancing the quality of life for its citizens,” emphasised Subair.
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