The Lagos State Inland Revenue Services has announced that a Tax Clearance Certificate (TCC) is compulsory to access government services, including students’ free registration for the West Africa Examination Council (WAEC) in state-owned secondary schools.

LIRS said this in a statement on Monday, quoting its executive chairman, Ayo Subair, as saying that parents and guardians of students would be mandated to provide TTCs during the registration for the examination.

“He also added that the TCC of guardians will be accepted from students who do not reside with their biological parents,” the statement quoted Mr Subair.

He maintained that the provision of free WAEC registration in state-funded secondary schools is a vital policy of the Lagos State government and that the free education policy from kindergarten to SS3 is still in operation.

“The free WAEC registration is part of the Theme Plus agenda included in the government’s broader efforts to provide essential services such as affordable housing, efficient transportation, free healthcare, youth and small business empowerment programmes, enhanced security, and better road infrastructure, among others,” he said.

Mr Subair said the TCC requirement was a standard procedure, as it aligns with section 85 of the Personal Income Tax Act (PITA) 2004 (as amended).

He said this aimed to enhance fairness and transparency in the utilisation of public funds.

“It is important to emphasise that every resident of the state, whether in formal employment or not, is required by law to file annual tax returns, declare their income and pay any taxes due.

“For informal sector taxpayers, who might not have detailed financial records, the government has introduced a presumptive tax of ₦10,100 (comprising ₦10,000 in annual tax and a ₦100 development levy) to facilitate their inclusion in the tax net.

“This policy is not about inflicting hardship, but rather ensuring that everyone, including those in the formal sector, contributes their fair share to sustain the provision of essential services,” Mr Subair stated.

He noted that the service had deployed staff to schools and markets and established one-stop centres to enhance the issuance of TCC without visiting the LIRS office.