“
A Tax Clearance Certificate (TCC) is a document that certifies you have paid all your taxes for the last three years. In 2026, it is a mandatory requirement for bidding on government contracts, applying for business loans, and even some visa applications. Getting it is now a fully digital process via the e-TCC portals.
Step-by-Step Application Process
- Register: Ensure you have a valid TIN and are registered on the NRS TCC Portal or your state’s e-Tax site (e.g., LIRS e-Tax).
- File Returns: You must have filed your annual CIT or PIT returns for the last three years. Even if you made no profit, you must file ‘Nil’ returns.
- Pay Liabilities: Settle any outstanding taxes or penalties.
- Apply Online: Click ‘Apply for TCC’ on the dashboard and follow the prompts.
If your records are clean, the system can issue an e-TCC with a QR code in as little as 24 hours. For a checklist of what you need, see Documents Required for Tax Clearance. Visit PwC Nigeria for advisory on complex filings.”