January 25, 2025
The Lagos State Internal Revenue Service (LIRS) has reaffirmed that parents or guardians of SS3 students in state-funded secondary schools must provide a Tax Clearance Certificate (TCC) to access the free West African Examinations Council (WAEC) registration offered by the state government.
TCC Requirement for Government Services
In a statement issued on Monday, LIRS emphasized that presenting a TCC is a standard procedure for accessing government services.
The Executive Chairman of LIRS, Mr. Ayo Subair, stated that every resident of Lagos, whether formally employed or not, is legally required to file annual tax returns and pay any applicable taxes. This requirement aligns with Section 85 of the Personal Income Tax Act (PITA) 2004 (as amended) and ensures fairness in the distribution of public resources.
Subair clarified that this is not a new policy but a long-standing practice aimed at ensuring transparency and accountability in the state’s education subsidy program.
The Lagos State Government provides free education from kindergarten to SS3 under its THEMES PLUS agenda, which also covers initiatives such as:
To support these services, tax revenues play a crucial role in funding essential public programs benefiting millions of Lagos residents.
For individuals in the informal sector without detailed financial records, the government has introduced a presumptive tax of N10,100 (N10,000 annual tax + N100 development levy).
To make the TCC process more convenient, LIRS has deployed staff and agents to markets and schools, setting up one-stop centers where individuals can obtain their certificates without visiting tax offices. Flexible installment payment options are available, but full payment is required before a TCC is issued.
Additionally, students who do not live with their biological parents can submit the TCC of their legal guardians instead.
Subair emphasized that the goal of this policy is to promote fairness, accountability, and sustainability in public resource management. He reassured Lagos residents that the measure is not meant to cause hardship but to ensure that all taxpayers, including those in the informal sector, contribute their fair share toward the state’s growth and development.
By fulfilling their civic responsibilities, residents help sustain Lagos State’s commitment to improving the quality of life for all citizens.
Last Modified: 2025-02-06 12:52:25
