Company Tax Clearance Certificate

Application for Corporate Tax Clearance Certificate

A Tax Clearance Certificate is a written confirmation from the Inland Revenue that a person's or company tax affairs are in order at the date of issue of the Certificate.
 
 
Tax Clearance Certificate is an important documents necessary for various corporate transactions by both individuals and corporate organisations in Nigeria. Anyone who carries out a taxable transaction is eligible to register for Tax clearance certificate.
Company Incorporation simply indicate that your company have been registered with the Corporate Affairs Commission (CAC). Commencement means the date you started using the registered company for business. It does not matter if the business is generating income or not, once it has a bank account that shows inflow and outflow of money, it is typically considered to have started business by the inland revenue.
 

Required Information

1. The full name and other relevant details of the registered Company / applicant;
2. Tax Identification Number (TIN);
3. Period of submission of returns;
4. Amount of taxable income;
5. Amount of tax income to be registered;

Application for Tax Clearance Certificate – New Tax Payer
Steps for obtaining tax clearance certificate for a newly incorporated company with the Federal Inland Revenue Service (FIRS).
Step 1: You should engage the service of a Tax Consultant
Step 2: Register to obtain Tax Identification Number (TIN)
 
Documents Required:
A Certificate of Incorporation
Documents showing the correct business address 
Notice of registered address
Tax Identification Number (TIN)
For more details about how to obtain Tax Identification Number, click here
 
Step 3: Apply to Register for Value Added Tax (VAT)
Complete Application for VAT Registration Form
Certificate of Incorporation, Memorandum of Association

For more details about how to register for your company VAT, click here
 
Step 4: Apply for Corporate Tax Clearance Certificate (TCC)
Documents required:
Application for Tax Clearance Form
Taxpayer registration input form
Completed FIRS questionnaire for new tax payers on the Company’s Letter Head addressed to the Tax Controller
Copy of memorandum and articles of association
Copy of the certificate of incorporation
Letter of appointment of tax adviser and a letter of acceptance
The application form and the original certificate of incorporation must be presented for ‘sighting’ by the controller. Upon receipt of the completed taxpayer registration input form and all documents, a tax reference number will be is allocated.
Note:- filling an application for the tax clearance certificate does not indicate that it will be issue automatically.
 
Application for Tax Clearance Certificate – Existing Tax Payer
Steps for obtaining tax clearance certificate for a subsistence incorporated company with the Federal Inland Revenue Service (FIRS).
 
Step 1: You should engage the service of a Tax Consultant
Step 2: Register to obtain Tax Identification Number (TIN), if you have not done so already.
Step 3: Apply to Register for Value Added Tax (VAT), if you have not done so already.
Step 4: Apply for Corporate Tax Clearance Certificate (TCC)
 
Documents Required
Application for Tax Clearance Form
A copy of Certificate of Incorporation of the company issued by the  corporate affairs commission (CAC)
Memorandum and Article of Association
Letter of appointment of tax adviser and a letter of acceptance
Name and address of directors
Notice of registered business address
Personal Tax Clearance Certificate of your Managing Director or any Director in the company
Necessary document(s) showing your correct business address
Taxpayer registration input form
Completed FIRS questionnaire for new tax payers on the Company’s Letter Head addressed to the Tax Controller

Step 5: Proceed and Submit the documents to the Tax Office where you register and obtain your company taxpayer identification number and register for VAT.

Step 6: A tax reference number will be given to the applicant upon acknowledgment of the completed taxpayer registration input form and all required documents, after that you can then file an application for the tax clearance certificate which will be available in due date.
 
Fees:
The fees for the issue of tax clearance issuance are as follows:
for newly registered companies within 6 months of incorporation, tax clearance certificate: no fee;
for an incorporated company yet to commence business requesting for tax clearance certificate after 6 months of incorporation, a pre-operation levy of N20,000 is payable for the first time and N25,000 is payable for subsequent years until the company files a notice of commencement of business.
 
State Electronic Company Tax Clearance Certificate
The Company Tax Clearance Card (c-TCC) is a variant of the e-TCC (Electronic Tax Clearance Certificate). It is issued to registered companies that have fulfilled their Pay As You Earn (PAYE) and Withholding Tax (WHT) obligations as audited yearly by the State Board Internal Revenue Service (SBIRS).

In Lagos State, the  Government Electronic Banking System Revenue Cycle Management issue Electronic Company Tax Clearance Card (c-TCC) to the taxpayers in the state.

For Lagos State Internal Revenue Service [LIRS] Tax Clearance Certificate Application, Contact Us

For other State Internal Revenue Service Tax Clearance Certificate Application, Contact Us

 

PROCESSING PERIOD
Application for company Tax Clearance Certificate - allow upto  7 working days for processing.
The tax is collected on behalf of the Government from businesses and organizations which have registered with the Federal Inland Revenue Services (FIRS) and.or State Board Internal Revenue Service [SBIRS] for tax purposes.

 
APPLY NOW
To make an application for  Tax Clearance Certificate using our service.

Complete the online Application Request Form.

If you would like to use this service please CONTACT US.

For Pricing and packages click here