Recently, it became mandatory to upload the Electronic Tax Clearance Certificate (e-TCC) document when requesting Form-A. The e-TCC is now required in all banks when one is trying to process Form-A (school fees payment, upkeep request, PTA, or BTA). That is clear, but what is this e-TCC?

This article will take us through the step-by-step process on creating an e-TCC profile, retrieving your password, and getting your Lagos LIRS Tax Clearance Certificate (TCC).

What is TCC?

A Tax Clearance Certificate (TCC) is an official document issued by the relevant tax authority to confirm a taxpayer’s compliance with their tax civic responsibilities within a specific period. TCC in Nigeria is issued to taxpayers who have fully paid their income tax for the preceding three (3) years, have no outstanding tax dues, or are exempt from taxation during that period. 

Why do you need a Tax Clearance Certificate (TCC)?

First of all, tax is one of the sources of revenue for the government. Private citizens and company taxes are used to provide different societal needs such as roads, electricity, empowerment programs, and so on.

The evidence of Tax payment may be be needed for:

• To process Form-A (school fees, upkeep, BTA, and PTA)
• To apply for a trade licence such as NUPRC & NCC License
• To apply for contracts from the government or agencies of the government and government-owned companies
• To process an import or export licence
• For the processing of a gaming licence
• To stand as a surety for a person on bail

It is important to note that Federal Inland Revenue Service (FIRS) are in charge of handling TCC requests for companies whether it’s a full Limited Liability Company (LLC) or Business Name (BN), while the state governments handle TCC requests for individual taxes of citizens who reside and work within their respective states. For example, LIRS issues TCC for the citizens who work/reside in Lagos State, OGIRS covers Ogun State, KW-IRS for Kwara State, and so on.

How To Get e-TCC in Lagos State

While many states still manage this process manually, the Lagos State Internal Revenue Service (LIRS) has embraced technology to automate and digitise the TCC application, filing, payment, verification processes in adherence to the prescribed timeline specified in the Act. A portal has been rolled out to help Lagos taxpayers with all their tax needs. 

Requirements

To obtain the eTCC, taxpayers must fulfil the following tax compliance criteria:

• Maintain an updated profile on the eTax platform, including a recent passport photograph and accurate address information.
• File annual income tax returns for the past three (3) years, while ensuring that their employer has also submitted the annual tax returns.
• Receive tax assessments from the LIRS for the returns and make full payments of all outstanding taxes.

How to download the e-TCC

Taxpayers who have met these requirements can proceed to download their eTCC by following these steps:

1. Log in to the Lagos State (LIRS) Tax Portal as an individual taxpayer with your N-number or C-number
2. Go to your profile
3. Click on “DOWNLOAD TCC” located on the profile page. This action will redirect you to the TCC checklist page.
4. Once all requirements on the checklist have been marked okay, a “Preview” button will be made available for you.
5. Click Preview
6. Download the e-TCC document

Carefully verify the accuracy of the information displayed on the TCC. Things to check: image, employer details (if applicable), occupation information, certificate number, scannable barcode, total income, and tax paid.

LIRS Tax Frequently Asked Questions (FAQ)

What if my employer has been paying my taxes but I don’t know my tax N-number?

Many people fall into this category, especially big corp employees or ex-employees. Most times, taxes are filed off by the company’s audit unit in the background without necessarily bothering you (the employee) with the paperwork.

Here’s what you need to do:

• Contact your HR/company tax unit
• Request for your Tax N-number and certificate

How do I create a new Tax Payer ID?

If you are new to the system and you need to create a Taxpayer ID, you can follow the guidelines below:

1. Visit the Lagos State (LIRS) Tax Portal
2. Click Sign Up
3. Select Individual
4. Provide your identification number (BVN or NIN)
5. Provide your Date of Birth and proceed
6. You will be forwarded to a new page to complete the rest of your biodata
7. Once completed, a Tax profile will be created for you and sent to your email

How do I retrieve my LIRS Tax Portal password in case I forgot it?

If you forgot your LIRS Tax Portal, you will need to reset your password:

• Visit the Lagos State (LIRS) Tax Portal
• Go to Sign in
• Click the Forgot Password button
• Enter your N-number or C-number
• Proceed
• An OTP will be sent to your registered phone number and email
• Enter the OTP
• Set new password
• Submit

How do I retrieve LIRS Taxpayer ID?

Your tax ID is usually displayed at the bottom of the photo on the LIRS tax ID card. However, if you do not have this identification card, you can also retrieve the tax ID. To retrieve your Individual Tax-Payer ID:

• Go to the login page
• Click Forgot Tax ID
• Provide your Identification number and Date of birth
• Once done, the LIRS Taxpayer ID will be sent to the phone number and email registered with your profile.

Conclusion

Following the addition of the e-TCC to the mandatory documents necessary for Form-A, the LIRS portal is about to witness unprecedented and high e-TCC requests. With this guide, you should be able to create your own Taxpayer ID, retrieve your password and N-number.

Tags: LIRS e-TCC, Lagos tax, TCC, Form A, Form-A