By Dansu Peter In a new directive, the Lagos State Government has made obtaining a Tax Clearance Certificate (TCC) a mandatory requirement...
By Dansu Peter
The Lagos State Inland Revenue Service (LIRS) confirmed this policy in a statement on Monday, with its Executive Chairman, Ayo Subair, explaining that the move aligns with efforts to enhance accountability in public spending.
According to Mr. Subair, parents and guardians must present their TCCs before their children can access the free WAEC registration. For students not living with their biological parents, the TCC of their guardians will be accepted.
He reiterated that the free WAEC registration remains a crucial part of the state’s education policy, emphasizing that the government continues to provide free education from kindergarten to Senior Secondary School 3 (SS3).
“The free WAEC registration is an integral part of the THEMES Plus agenda, which also includes affordable housing, efficient transportation, free healthcare, youth and small business empowerment, enhanced security, and improved road infrastructure,” Subair stated.
He further noted that the TCC requirement is in line with Section 85 of the Personal Income Tax Act (PITA) 2004 (as amended) and is intended to promote fairness and transparency in the use of public funds.
“All residents of the state, regardless of employment status, are required by law to file annual tax returns, declare their income, and pay any applicable taxes. To accommodate informal sector workers, the government has introduced a presumptive tax of ₦10,100, comprising ₦10,000 in annual tax and a ₦100 development levy,” he explained.
Subair clarified that the policy is not designed to create hardship but to ensure that all residents contribute their fair share to sustaining essential public services.
To ease compliance, the LIRS has deployed personnel to schools and markets and established one-stop centers to facilitate the issuance of TCCs without requiring visits to the LIRS office.
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