Lagos Mandates Tax Clearance Certificates For Free WAEC Registration

Lagos State requires parents’ Tax Clearance Certificates for free WAEC registration.
The policy ensures tax compliance and funds public services, says LIRS.
Flexible payment options and one-stop centers ease TCC access for residents.

The Lagos State Internal Revenue Service (LIRS) has reaffirmed that parents or guardians of SS3 students in state-funded secondary schools must present a valid Tax Clearance Certificate (TCC) to access the free West African Examinations Council (WAEC) registration provided by the state government. In a statement issued on Monday, the agency emphasized that this requirement is a standard procedure for accessing government services and aligns with existing tax laws.

EDITOR’S PICKS

EKO HOT BLOG reports that the Lagos State Government offers free education from kindergarten to SS3 as part of its THEMES PLUS agenda, which aims to provide essential services such as affordable housing, efficient transportation, free healthcare, youth and small business empowerment programs, enhanced security, and improved infrastructure. The LIRS Executive Chairman, Mr. Ayo Subair, explained that obtaining a TCC requires individuals to file their annual tax returns and ensure their tax payments are up to date based on their declared income. This requirement is backed by Section 85 of the Personal Income Tax Act (PITA) 2004 (as amended).

Subair stressed that every resident of Lagos State, whether formally employed or not, is legally obligated to file annual tax returns and pay applicable taxes. He described this as part of the social contract between the government and its residents, ensuring the sustainability of public services. The TCC requirement, he noted, is not a new policy but a longstanding practice aimed at promoting fairness, transparency, and accountability in the use of public resources.

To facilitate compliance, the LIRS has deployed staff and agents to markets and schools, creating one-stop centers where individuals can obtain their TCC without visiting tax offices. Flexible payment options, including installment plans, are available, though full payment must be completed before the TCC is issued. The agency also clarified that guardians’ TCCs will be accepted for students who do not reside with their biological parents.

For informal sector taxpayers, the government has introduced a presumptive tax of N10,100, comprising N10,000 in annual tax and a N100 development levy, to simplify the process and encourage broader participation in the tax net. Subair emphasized that the policy is not intended to create hardship but to ensure that all residents contribute their fair share to sustain essential services and support the state’s development.

“The aim is fairness, accountability, and sustainability,” Subair stated. “By fulfilling their civic responsibilities, residents play a vital role in the growth and development of Lagos State, reinforcing the government’s commitment to enhancing the quality of life for its citizens.”