Processing and Obtaining Tax Clearance Certificate (TCC)

Tax Clearance Certificate in Nigeria is an important document issued by the Federal Inland Revenue Service (FIRS) showing the tax affairs of a company. TCC in Nigeria is necessary for various corporate transactions by both individuals and corporate organizations in Nigeria. For corporate bodies, there is a six months grace from the Nigeria Federal Government to issue company Tax clearance certificate for free. Before Tax clearance certificate can be issued, tax returns must be rendered to relevant FIRS or states as the case may be. Tax clearance certificate usually covers a period of three years in arrears.

A Tax Clearance Certificate is confirmation from the Relevant Tax Authority (in this case, the Federal Inland Revenue Service (FIRS) that an applicant’s tax affairs are in order at the date of issue of the certificate.

Procedures: –

  • Company Tax Clearance Certificate starts with obtaining Tax Identification Number (TIN) from FIRS where such is not in existing already.
  • Present certificate of registration of your business with RC Number of Nigeria Corporate Affairs Commissions (CAC) and related documents showing the correct business address and notice of registered address.
  • Apply to register for Value Added Tax (VAT) on the Tax Pro Max portal; where one is not in existence.
  • Obtain the unique log in details.
  • Apply for Tax Clearance Certificate from FIRS after all the outstanding tax liabilities are cleared.The applicant should provide copies of the following:

                 – 3 copies of application for tax clearance form.

                 – Completed FIRS questionnaire for new tax payers.

                 – 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.

  • Obtain and fill a TCC Application Form.
  • Attach relevant documents as listed below:

                 – Audited Financial Statement

                 – Tax Computation

                 – Evidence of Tax Payment (CIT and ET) and penalty for late payment (where applicable).

  • After completing the taxpayer registration input form and all documents, a tax reference number will be allocated for your application.