A tax clearance is a certificate stating that a corporation has no tax due for a particular period of time. The certificate is an indication that applicant tax affairs with the government’s agency, responsible for tax management, is in order.

The certificate may be issued for all taxes or for a tax or taxes specified by the business. In Nigeria, it is the responsibility of Federal Inland Revenue Service or State Inland Revenue Services to issue this certificate to applicants.

It is important to note, that FIRS has automated the process of getting Tax Clearance Certificate (E-TCC), however, the bureaucracy and internal challenges faced by this agency hinders the success of this automation, hence, manual processing of Tax Clearance persist.

While we awaits the perfection of this E processing, the below steps are currently required to process your Tax Clearance:

Step One: Register To Obtain Tax Identification Number.......https://www.sowprofessional.com/how-to-obtain-tax-clearance/

The tax payer must present the following document to the nearest Integrated Tax Office to its office:
1. A Certificate of Incorporation issued by Corporate Affairs Commission
2. Necessary documents showing the correct Business address e.g Form CAC 3, Notice of registered address,
3. Commencement date of business.