tax
Tax Clearance Certificate
Section 51 explains TCC: issued when all taxes are paid. Required for contracts, licenses, vehicle registration, building approvals.
FIRS Act
Understanding the purpose of Tax Clearance Certificates, when you need them, and how to apply.
Section 51 explains TCC: issued when all taxes are paid. Required for contracts, licenses, vehicle registration, building approvals.
Section 50 requires TIN registration first. You need a TIN before you can get a TCC.
Section 26 self-assessment ensures your returns are filed. You need to be compliant to get a TCC.
Section 31 requires payment of all assessed taxes. Outstanding taxes must be cleared before TCC is issued.
Companies may need TCC for CAC compliance. Ensure tax compliance when registering or renewing company status.