Nigeria: Guidelines on process of generating electronic tax clearance certificate (Lagos State)
Process of generating the new electronic tax clearance certificate (eTCC) through its end-to-end tax administration (eTax) platform
Guidelines on process of generating electronic tax clearance certificate (Lagos State)
The Lagos Internal Revenue Service (LIRS) issued a notice providing guidelines to taxpayers resident in Lagos State on the process of generating the new electronic tax clearance certificate (eTCC) through its end-to-end tax administration (eTax) platform.
The new eTCC features a unique certificate number and quick response (QR) code as key security features to prevent fraud and ensure authenticity. The LIRS encourages all government organizations and commercial banks to request and validate the eTCC using the security features before conducting businesses with individuals resident in the State.
To process and generate the eTCC, a taxpayer must meet the following requirements:
- Updated profile on the platform with a recent passport photograph and address information
- Filed annual income tax returns (also the employer must have submitted the annual tax returns) for the last three years
- Received tax assessment from the LIRS for the above returns and made full payments of all taxes due on returns
Read an April 2023 report [PDF 263 KB] prepared by the KPMG member firm in Nigeria
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