or thousands of SS3 students in Lagos State’s public schools, the promise of free WAEC registration is a crucial lifeline. But for their parents and guardians, a new hurdle stands in the way—proof of tax compliance.
The Lagos State Internal Revenue Service (LIRS) has reiterated that a Tax Clearance Certificate (TCC) is mandatory for parents or guardians seeking to access the state’s free WAEC registration for their children.
The announcement, reaffirmed in a statement on Monday, has drawn mixed reactions from residents, with some applauding the measure as a step toward accountability and others questioning its impact on struggling families.
Speaking on the policy, LIRS Executive Chairman, Mr. Ayo Subair, emphasized that requiring a TCC is not a new practice but an existing government policy aimed at ensuring fairness in the distribution of public services.
“It is standard procedure to require a Tax Clearance Certificate to access government services,” Subair stated. “To obtain a TCC, individuals must file their annual tax returns and ensure their payments align with their declared income.”
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He cited Section 85 of the Personal Income Tax Act (PITA) 2004, which mandates all residents—whether formally employed or not—to declare their earnings and pay taxes accordingly.
“This is not just a policy of the Lagos State Government; it is backed by the Nigerian Constitution. It is part of the social contract between the government and its residents,” he added.
While the government insists the policy is necessary for equitable service delivery, this decree might disproportionately affect those already struggling to make ends meet.
To address concerns from informal workers, the LIRS has introduced a presumptive tax of N10,100 per year (N10,000 annual tax plus a N100 development levy). This is designed to accommodate those without formal employment records, ensuring they can also obtain a TCC.
In response to the public outcry, LIRS also announced that one-stop centers have been set up in markets and schools, allowing individuals to obtain their TCC without needing to visit tax offices.
Flexible payment plans have also been introduced, although full payment must be completed before a certificate is issued. The agency clarified that guardians’ TCCs would be accepted for students not living with their biological parents.
