How to Get Your Tax Clearance Certificate (TCC)

What is a Tax Clearance Certificate?

A Tax Clearance Certificate (TCC) is official proof that you've met your tax obligations for the past 3 years. It's required for many business and personal transactions.

When You Need a TCC

• Bidding for government contracts
• Opening certain bank accounts
• Obtaining business licenses
• Renewing professional licenses
• Immigration and visa applications
• Applying for government jobs
• Purchasing government property
• Vehicle registration (in some states)

Requirements

Documents Needed

1. 3 years of tax returns (filed and accepted)

2. Evidence of tax payments (e-receipts or bank evidence)

3. Completed application form

4. Valid ID (passport, driver's license, NIN)

5. Company documents (for corporate TCC)

Tax Payment History

You must have paid taxes for the 3 most recent tax years. Example: For a 2025 TCC, you need 2022, 2023, and 2024 tax records.

State-by-State Process

Lagos (LIRS)

1. Log in to eTax.lirs.net

2. Navigate to "Tax Clearance Certificate"

3. Complete application form

4. Pay processing fee (₦2,000 - ₦5,000)

5. Upload supporting documents

6. Receive TCC electronically (usually 2-3 days)

Hotline: 0700-CALL-LIRS

FCT (FCT-IRS)

1. Visit FCT-IRS office or online portal

2. Submit application with documents

3. Pay processing fee

4. Processing takes 3-5 working days

Other States

Most states now have online portals. Check your state IRS website or visit their office directly.

Processing Time

• **Online applications**: 2-5 working days
• **Physical applications**: 5-10 working days
• **Urgent processing**: Available in some states for additional fee

Validity Period

TCCs are typically valid for 1 year or until the next tax filing deadline. You'll need to renew annually.

Common Problems

"No Tax Records Found"

This means the IRS doesn't have your filings. You'll need to:

1. File outstanding returns

2. Pay any taxes due

3. Then apply for TCC

"Insufficient Tax Payment"

Your payments don't match expected tax. You may need to:

1. Provide additional evidence

2. Pay outstanding amounts

3. File amended returns

Lost TCC

Request a replacement from the issuing authority. Processing fee applies.

Tips for Smooth Processing

1. File taxes on time every year

2. Keep payment receipts organized

3. Apply early before you need it

4. Use online portals where available

5. Follow up if processing takes too long

For Companies

Corporate TCCs require:

• Company registration documents
• Directors' TINs
• Audited accounts
• Board resolution (if requested)

Conclusion

A TCC is essential for many business activities in Nigeria. Stay tax compliant year-round, and obtaining your TCC will be straightforward.

Need to check your tax status first? Use our PIT Calculator to estimate what you should have paid.