How to Obtain a Tax Clearance Certificate in Nigeria

A Tax Clearance Certificate (TCC) is issued by the relevant tax authority for the taxpayer and assessment periods concerned. Obtaining one requires the tax position to be established; a CAC certificate or current annual returns alone do not prove that tax obligations have been satisfied.

Which authority should issue the certificate?

Start with the taxpayer’s legal identity and the tax authority responsible for the relevant income. Federal tax administration is handled by NRS, which replaced FIRS from 1 January 2026. State tax authorities have their own responsibilities and processes.

Do not apply a company’s federal filing process automatically to a sole proprietor or individual. The identity and applicable jurisdiction need to be checked first.

What the certificate covers

Section 72 of the Nigeria Tax Administration Act 2025 addresses tax-clearance certificates and the preceding three years of assessment. The relevant authority reviews whether assessed tax has been paid or no tax is due, and the certificate discloses the applicable assessment information.

A newly established taxpayer, a person with no chargeable income and a business with outstanding returns can have different circumstances. Explain the actual position and provide the evidence requested rather than assuming a universal application package.

Prepare the underlying records

• Tax ID and legal registration particulars.
• Accounts and the applicable tax computations.
• Earlier returns and available acknowledgements.
• Assessments, payment records and credits.
• Evidence supporting income, deductions and the reporting periods.
• Any query or unresolved matter affecting the application.

Match records to the assessment years. A payment without an identifiable period or credit allocation may need investigation before the application can progress.

Review outstanding returns and liabilities

Identify any missing filings before applying. Where an exemption or no-tax position is relevant, establish the conditions and supporting evidence. An assumption that “the company is small” is not a substitute for reviewing the applicable rules.

Tax filing obligations and the amount of tax payable are separate questions. An entity may have a filing requirement even where its current tax computation results in no tax payable.

Apply through the relevant authority’s process

1. Confirm the taxpayer identity and the correct authority.
2. Review the periods and reconcile the accounts and tax records.
3. Resolve missing filings, assessments or payment discrepancies.
4. Prepare the application and required supporting information.
5. Follow up on queries through the appropriate service.
6. Check the issued certificate and retain it with the supporting records.

NRS taxpayer self-service includes tax-clearance functionality. Current screens and available transactions may differ from old FIRS or TaxProMax guides. Use the official service applicable to your account.

Common reasons an application needs more work

Name or identity differences, incomplete returns, unexplained figures, unallocated payments and outstanding liabilities can all require clarification. Provide a complete response to the actual query instead of submitting another identical application.

A professional engagement should identify the assessment years and work covered. Approval and issuance remain the authority’s responsibility.

What happens after issuance?

Check the name, Tax ID, assessment years and information on the certificate. Use the authority’s verification process where needed. A TCC does not remove future filing obligations or guarantee that every later transaction has no tax consequence.

Continue to maintain your accounts, payroll and other applicable records. Keep CAC annual returns current as a separate corporate obligation.

Related guidance

• NRS taxpayer records and filing
• Annual returns versus tax returns
• Tax ID assistance
• NRS taxpayer self-service

Legal reference: Nigeria Tax Administration Act 2025, section 72.

Updated 13 October 2026. About Adebayo Oluwole & Associates.