Many agencies discover they need a tax clearance certificate the week a big contract is on the table, which is exactly when they can't get one quickly. Here's what it is and how to make sure you always can.

What is a tax clearance certificate?

A tax clearance certificate (TCC) is a document issued by the Nigeria Revenue Service (NRS) confirming that a company has filed its tax returns and paid the tax due for the previous three years, or has no tax liability. It's valid for a specific year and can be verified online by whoever you give it to.

Who asks for a TCC?

  • Government ministries, departments and agencies, for contracts, tenders and vendor registration under public procurement rules.
  • Large companies, banks and multinationals, during vendor onboarding and annual supplier reviews.
  • Banks and lenders, for some loans and facilities.
  • Other government processes, such as certain permits and licences.

What do I need before applying?

  1. Your company Tax ID. Your CAC RC number now serves as your company Tax ID.
  2. Annual company income tax returns filed for the relevant years, with audited financial statements, including years where a small company owed 0%.
  3. All tax assessed paid: company income tax, development levy, and any outstanding balances.
  4. Monthly obligations up to date: VAT returns and WHT remittances.

How do I apply?

Applications are made online through the NRS taxpayer portal: log in with your Tax ID, request the TCC, and the NRS reviews your filing and payment history. If everything is up to date, the certificate is issued electronically. If not, you'll get a list of what's outstanding.

What causes delays?

  • Unfiled years. Small companies that assumed "0% tax means no return" are the most common case.
  • Missing VAT returns, including "nil" months.
  • Unmatched payments: tax paid without the right reference, so it isn't credited to your account.
  • Mismatched details: company name or Tax ID that don't match CAC records.

How to always be TCC-ready

  • File every annual return on time, even at 0%.
  • File monthly VAT returns by the 21st, including nil returns.
  • Keep payment receipts and remittance references in one place.
  • Review your tax account on the portal once a quarter, not once a tender comes up.

BizBooks keeps a tax calendar with every VAT, PAYE, pension and WHT deadline, and records when you mark each one remitted. That's the history you'll need when a TCC is due. See tax tracking. If your filings are behind, our advisors can help you catch up.

Frequently asked questions

What is a TCC in Nigeria?

A tax clearance certificate is proof from the Nigeria Revenue Service that a company has filed its returns and paid its taxes for the previous three years.

How long is a tax clearance certificate valid?

A TCC relates to a specific year and must be renewed annually. Contracting authorities usually ask for the current year's certificate.

Can a small company get a TCC?

Yes, as long as it has filed its annual returns and has no outstanding tax, even if it paid 0% company income tax.

Why was my TCC application rejected?

Usually because of unfiled annual or VAT returns, unpaid assessments, or payments not credited to your Tax ID. The portal lists what's outstanding.

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