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.

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

How To Process or Obtain Your Company Tax Clearance Certificate In Nigeria

In this blog, we are going to explain in detail how to process and obtain your company’s tax clearance certificate in Nigeria for new registered companies, old registered companies but fresh application and TCC renewal. You will equally explain what Company Tax Clearance Certificate is and the benefits in Nigeria.

In Nigeria, Tax Clearance Certificate for corporate entities (Companies) are issued by Federal Inland Revenue Service (FIRS) of Nigeria.

Before I conclude that everybody knows what “Company Tax Clearance Certificate” is in Nigeria. Let me ask and answer these two important questions.

What is Tax Clearance Certificate in the Nigerian context?
Why do I need Company Tax Clearance Certificate in the Nigerian?

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Back to Steps on processing and obtaining your Company Tax Clearance Certificate in Nigeria.

I want to make it clear here that you can process and obtain your Company’s Tax Clearance Certificate in Nigeria on your own. But, you will face some challenges when you are not knowledgeable enough in Nigerian tax matters.

My advice is, you should use a consultant for your Company’s Tax Clearance Certificate processing in Nigeria.

The following steps will guild you whether you are processing it by yourself or you are hiring a consultant. Tax consultant will undergo these similar steps also.
Step One: Companies should visit any FIRS branch around them in any state in Nigeria. FIRS normally have office in every state in Nigeria.

Company Tax Clearance Certificate process starts with obtaining your company’s Tax Identification Number (TIN) from FIRS where such is not in existing already.

Tax Identification Number (TIN) is free of charge service from FIRS and can be obtain within one working day.

If your company account or TIN is in a location that is not convenience to you, you can apply for your company’s Account or TIN redirection to FIRS branch that is convenience for you. This is also a free service that requires no cost.

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Every company operating in Nigeria has the right to move his/ her company’s Tax Account from one location to another. Mainly to a location that is more convenient to you as a company.

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Step Two: Apply For VAT where one is not in existence. Value Added Tax (VAT) certificate is also free of charge from FIRS in Nigeria.

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Step Three: Apply For Company’s Tax Clearance Certificate from FIRS.

Note: It is your right to apply for your company Tax Clearance Certificate in Nigeria as early as possible so as to enjoy the first year waver.

Company Tax Clearance Certificate is free when you apply for it within the first six month your company was incorporated. That is, the registration or incorporation date of the company is not more than six (6) months.

Requirements for Company’s Tax Clearance Certificate Application in Nigeria

Taxpayer registration input form (TRIF/2006/001 COYS);
Completed FIRS questionnaire for new tax payers on the Company’s Letter Head addressed to the Tax Controller
Copy of the certificate of incorporation. For new application, original certificate of incorporation must be presented for ‘sighting’ by the controller
Copy of memorandum and articles of association
Letter of appointment of tax adviser and a letter of acceptance

After completing the taxpayer registration input form and all documents, a tax reference number will be allocated for your application.

Assessment for Company’s Tax Clearance Certificate Application

There are two types of assessment, pre-operation and post operation assessments.

I must mention that at this stage, you really need a consultant or expert to scale through freely especially for post operation assessments.

Read: Business/ Company Registration in Nigeria

Assessment for pre-operation period:
For companies that are yet to commence business and show up for registration after 6 months of incorporation, a pre-operation levy of Naira 25,000 will apply for the for the first time and Naira 20,000 is payable for subsequent years until it files a notice of commencement of business.

Pre-operation assessment is assessments made on companies that have not started business operation, but are registered in Nigeria with CAC.

Post operation assessment: This is assessment made based on your business activities operations. Your company Financial Statement is required at this stage.
A Financial Statement prepared, signed and stamped by qualified auditors.

The Financial Statement for a company in operation also includes the company’s estimated tax payable in the year. This estimated amount of tax payable in company’s Financial Statement is the amount of tax your company is telling the FIRS that you are liable to pay.

Most at times, the figure in your company’s financial statement and the FIRS computed figure are not always the same.
You can challenge the figure, where the figure in your account is not the same and you could not agree with FIRS officer on the payable tax figure; the law permit you to go to the court.

But you should know that there no court of law that will grant you an indemnity on what you spent even when you win FIRS is wrong.

This is not a step, but an advice to every tax payer. You need a consultant for filling and obtaining company’s tax clearance certificate in Nigeria.

You have a lot to gain when you engage them. The role of the consultant is very critical as their handling of your case with the authorities usually determines if the tax man will accept your figures and give you a tax clearance certificate on time.
In a situation where the account you prepared is not acceptable to the FIRS authorities, they can by law use a Best of Judgment (BOJ), their discresion decision to compute the amount of tax you should pay. This is often a drastic and unfavourable scenario for the tax payer. However it can be minimized or all together avoided.

Aziza Nigeria process and complete Company Tax Clearance Certificate within two(2) weeks. We serve companies all over Nigeria.

For help and assistance, contact us