HOW TO OBTAIN TAX CLEARANCE CERTIFICATE

TAX, VAT and TIN in Nigeria

E-TCC IN NIGERIA

With a mission to operate a transparent and efficient tax system that optimizes tax revenue collection and voluntary compliance, the Federal Government of Nigeria through FIRS has brought to you, self-service portals at your convenience.

You can now apply for your Tax Clearance Certificate online through The Federal Inland Revenue Service Tax Clearance Certificate Application Portal via their website http://www.firs.gov.ng.

Other services you can also do online are:
1. Verify Tax Identification Number (TIN)
2. Register to get your TCC account
For a new TCC Application
3. Verify Receipt
4. Verify TCC
4. Filing or e-Filing

 

 

Read: DPR Permit Application Service

 

 

STEPS ON HOW TO APPLY & DOWNLOAD TCC ONLINE or E-TCC

1. Get to the FIRS TCC Application Portal
The FIRS TCC Application Portal can be accessed at the URL: https://tcc.firs.gov.ng
2. Registration
Before applying for Tax Clearance Certificate, the taxpayer has to first register on the portal.  Click on
“Registration” will open a pop up window for selection of taxpayer type.

Note: Clicking on the type (Individual/ Forex/ Corporate) will open the respective registration page.

3. Entering the TIN and clicking on Retrieve button will display the details of the taxpayer. The taxpayer
has to pick the “Date of Incorporation”, check the “I confirm that the above information is correct and
current for further transactions.” Statement and click on Submit button.
A message of successful submission will be displayed with application no.

Simultaneously an e-mail will be sent to the registered e-mail ID containing first time password
and Account Activation link.

e-TCC in Nigeria

Important thing to note: At this stage, you have not made your TCC application. Experience has shown that many taxpayers will stop at this stage and go to FIRS office to complete the application and they will be turn back in many cases.

The taxpayer should login to the portal by entering TIN and the first time password and clicking
on “Login” button. After first login, system would prompt to change password. The taxpayer can set his/ her preferred password and click on Submit button. FIRS portal will open the profile page. Taxpayer details will be displayed under “Profile Details” menu.

Note: Each time a taxpayer logs into the portal, taxpayer information like Tax Office, Name, Address, Email,
Mobile will be automatically updated as pet in TIN Database. The other way to update taxpayer
information is by clicking on the “Click this for Re-validation” button.

 

 

Read: Business/ Company Registration Service

 

 

4. Apply Tax Clearance Certificate Application (TCC)
The taxpayer can apply TCC after logging into the portal.
Click on Apply TCC will open the TCC application form. The form will be displayed based the taxpayer type.

After filling the required fields and clicking on “Submit” button will submit the application.

 

Filling the TCC Application Form

1. Nature of Trade/Business: This asks for information about your Trade/Business. Fill this field to proceed.
This field is interactive. Enter a letter and the field will provide you with a list to choose from as
shown below:

2. Turnover of the company in last 3 years in N

3. Particular of previous Tax Clearance Certificate (if Any): If you have any old TCC, provide the details. Fill this field to proceed.

4. Has the Company Paid all assessments raised up to the immediate previous Year of
Assessment.

5. If ‘No’ state the amount outstanding and the Year(s) affected.

6. Any Special arrangement made with the revenue to liquidate the amount outstanding?
If you have an arrangement with the authorities to liquidate the outstanding amount, then answer this, yes.

7. Any other relevant information: Provide all the necessary information, relevant to your Tax Clearance, if any

8. Submitting the TCC Application
Crosscheck all information you provided to be sure of the accuracy and check the checkbox to confirm the information you have provided is correct and the submit button will be activated once the checkbox is checked.

Note: One cannot submit the application form unless the checkbox is checked.

9. Click on activated ‘Submit’ button to submit the application and you will get a system generated Application No.
Very important: Preserve Application number for all further correspondences regarding the TCC Application.

When the TCC is ready, you will get an email notification from FIRS.

10. Downloading the Tax Clearance Certificate
You can download your Tax Clearance Certificate by logging into your profile.
Click on ‘Download TCC’ menu will open the Download TCC page. The taxpayer can enter the TCC No. and click on “Download” to download TCC. The TCC will be downloaded in PDF format

 

 

Click for: Debt Recovery/ Collection Service in Nigeria

12 Responses on this post

  1. I have register my business (self employe), After obtaining TIN, who do i pay tax to, federal or state govt

  2. hello. I applied for TCC some weeks ago but did not save the TCC number. is there any way i can get the TCC number again?

  3. How about company registered in 2018 but haven’t done any work with it, and want to do tcc in 2019,would there be charges

  4. My company was registered in 2009 but just commenced operation in 2019, how much will be my fee to get my TCC?

    1. You will not pay any money when your company is below 6 months old.
      Where you have existed for 12 months and in business, you need to have/ prepare audited account and the taxes to pay will be calculated from the audited account.
      You need a service of a registered chartered accountant for the audited account

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