The Lagos State Internal Revenue Service (LIRS) has reaffirmed that the West African Examinations Council (WAEC) registration for Senior Secondary 3 (SS3) students in state-funded secondary schools remains free as part of the government’s education policy.
Obtaining a tax clearance certificate (TCC) is, however, a prerequisite for accessing the benefit, in line with existing laws, LIRS executive chairman Ayodele Subair explained in a release by the agency on Monday.
According to Mr Subair, requiring a TCC is not a new policy but a long-standing practice mandated by Section 85 of the Personal Income Tax Act (PITA) 2004 (as amended).
“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,” Subair stated.
To ease the process, the LIRS said it has stationed staff and agents in schools and markets to provide one-stop centres where individuals can obtain their TCC without visiting tax offices. Flexible payment options, including instalment plans, have also been introduced, although full payment must be completed before the TCC is issued.
For guardians or students living with individuals other than their biological parents, the TCC of their guardians will be accepted.
Mr Subair emphasised the importance of tax compliance, stating, “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.”
He noted that informal sector taxpayers can pay a presumptive tax of ₦10,100, including a ₦10,000 annual tax and a ₦100 development levy, to comply with the law.
According to the LIRS, by meeting their obligations, Lagosians contribute to the state’s growth and development.
