How to get individual tax clearance certificate

 “We will require your tax clearance certificate to……”. 

“Please submit your TCC to complete the application“.  

If you are an employee or self-employed person in Nigeria, you may have heard these words from a bank or government agency. The first step to managing the hassle is to know the information required to obtain an individual tax clearance certificate.

This article looks at the steps to get an individual tax clearance certificate (TCC) for individuals in Nigeria. Emphasis is on an individual, that is, employees, sole traders, and persons other than a corporate sole. Note that the relevant State Internal Revenue Service issues TCC to individuals, while companies get TCC from the Federal Inland Revenue Service. It is also good to know how to get a personal tax clearance certificate before the need arises to avoid undue stress. 

 The process for getting a personal TCC in Nigeria varies by State. It could be a manual or an online application.

 

An employer acts as an agent of the government to deduct and remit payroll tax on salary paid to an employee. This means that an employer will apply for annual TCC for all employees. Getting an employee’s TCC depends on whether the PAYE tax has been remitted to the tax authority for the relevant tax years. Self-employed persons and high net-worth individuals will submit an application on their own.

How to obtain individual Tax Clearance Certificate from Lagos State Internal Revenue Service (LIRS)

Application for TCC is online. A taxable person must meet the following conditions to generate eTCC on the LIRS e-tax portal at etax.lirs.net.

  1. Filing of annual income tax returns for the last three years
  2. Recent passport photograph of the taxpayer as a means of identification.
  3.  A complete address
  4.  Tax Assessment for the last three years from Lagos State IRS
  5. Full payment of tax due

How to Obtain Personal Tax Clearance Certificate from Rivers State Internal Revenue Service

For Employees:

  1. Log on to the RIVTAMIS Portal
  2. Sign in on the portal (if you have registered or created an account on the portal)
  3. Go to the TCC menu and the sub-menu
  4. Click on TCC Requests
  5. Select TCC type/tax period, tax year, and employee type
  6. Select the employee(s) and click Apply For TCC
  7. Track TCC

 

 

For Self-Employed Persons: 

  1. Visit the RivTaMiS Portal
  2. Sign in on the portal (registered users only)
  3. Go to the TCC menu and the sub-menu
  4. Complete the tax Form A and submit the form.
  5. Insert payment details on the Payment Declaration Form.
  6. Track the status of the submission with the Assessment Report tool.

 Requirements to get TCC from Cross Rivers State Internal Revenue Service

  1. Obtain a taxpayer identification number (TIN) from the Cross River Internal Revenue Service.
  2. Complete Form A (Abridged) and Form No: IRS/APTC/1 at the relevant tax office.
  3. Attach a letter of identification from the employer and evidence of tax paid for the three years before the year of application.
  4. Attach a monthly pay slip for every preceding year.

How to Obtain Personal Tax Clearance Certificate from Cross Rivers State Internal Revenue Service

 

  1. Obtain a taxpayer identification number (TIN) from the Cross River Internal Revenue Service.
  2. Complete Form A (Abridged) and Form No: IRS/APTC/1 at the relevant tax office.
  3. Attach a letter of identification from the employer and evidence of tax paid for the three years before the year of application.
  4. Attach a monthly pay slip for every preceding year.
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