The Lagos State Internal Revenue Service (LIRS) has reiterated that obtaining a Tax Clearance Certificate (TCC) is necessary for students to access the Lagos State Government’s policy of free West African Examinations Council (WAEC) registration for SS3 students in state-funded secondary schools.
This initiative, part of the Lagos State Government’s THEMES PLUS agenda, continues to support its free education policy from kindergarten through SS3. It is aligned with broader efforts to provide essential public services, including affordable housing, efficient transportation, free healthcare, youth and small business empowerment programs, enhanced security, and improved road infrastructure.
Ayo Subair, Executive Chairman of LIRS, explained, “It is a standard procedure to require a TCC to access government services. To obtain a TCC, individuals must file their annual tax returns and ensure they have paid taxes based on their declared income.” He emphasized that this requirement, in place for some time, complies with Section 85 of the Personal Income Tax Act (PITA) 2004 (as amended).
LIRS stressed that all residents of Lagos State, whether formally employed or not, are legally obligated to file annual tax returns and pay any due taxes. This requirement is supported by the Nigerian Constitution and PITA and reflects the social contract between the government and residents.
The Lagos State Government remains committed to offering quality services and emphasizes that taxable individuals must register with the tax authority, submit returns, and maintain an up-to-date TCC. Subair noted that tax compliance is critical to sustaining public programs and services.
He clarified that requiring a TCC for access to free services is not a new policy but a longstanding one intended to ensure fairness and transparency in the use of public resources. Tax revenues help fund programs that benefit millions of Lagos residents. To accommodate informal sector workers, who may not have detailed financial records, the government has introduced a presumptive tax of ₦10,100 (₦10,000 in annual tax and ₦100 development levy) to help bring them into the tax system.
To simplify the process, LIRS has set up one-stop centers in markets and schools, staffed by agents who can help individuals obtain their TCCs without needing to visit tax offices. Flexible payment options, including installment plans, are available, though full payment must be completed before a TCC is issued. Additionally, guardians’ TCCs are accepted for students who do not reside with their biological parents.
Subair concluded, “The goal is fairness, accountability, and sustainability. This policy is not intended to cause hardship, but to ensure that everyone contributes their fair share to sustain essential services.”
By fulfilling their civic duties, residents contribute to the growth and development of Lagos State, supporting the government’s mission to improve the quality of life for all citizens.
