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Securing a government contract in 2026 requires more than just a competitive bid; it requires a ‘clean’ tax record. The Bureau of Public Procurement (BPP) and various MDAs (Ministries, Departments, and Agencies) strictly enforce the 3-year Tax Clearance Certificate (TCC) rule under the Public Procurement Act.
The 3-Year Rule Explained
To qualify for a contract, you must present a TCC covering the three years immediately preceding the current year (e.g., 2023, 2024, and 2025 for a 2026 bid). The certificate must show:
- Consistent tax filings (even Nil Returns for new companies).
- Full payment of the 4% Development Levy (for companies with turnover above ₦100m).
- A verifiable QR code.
Verification at the Bid Opening
During bid evaluation, officials will use the Verification Portal to scan your TCC. If it’s found to be forged or invalid, your company is immediately disqualified and may be blacklisted. Ensure your TCC documentation is airtight. For BPP registration tips, visit BPP Nigeria or the NRS portal.”