The Lagos State Internal Revenue Service (LIRS) has reiterated that the provision of free West African Examinations Council (WAEC) registration for SS3 students in state-funded secondary schools is a vital policy of the Lagos State Government and that free education policy from kindergarten to SS3 is still in operation.
According to it, the initiative, which is part of the THEMES Plus agenda, is included in the government’s broader efforts to provide essential services, such as affordable housing, efficient transportation, free healthcare, youth and small business empowerment programmes, enhanced security, and better road infrastructure.
In a statement, yesterday, Executive Chairman of LIRS, Ayo Subair, said: “It is a standard procedure to require a Tax Clearance Certificate (TCC) to access government services. To obtain a TCC, individuals must file their yearly tax returns for the applicable assessment year and ensure their tax payments are currently based on their declared income.” He said that the requirement had been in practice for a long time and aligns with Section 85 of the Personal Income Tax Act (PITA) 2004 (as amended)
“It is important to emphasise that every resident of the state, whether in formal employment or not, is required by law to file yearly tax returns, declare their income and pay any tax due. This requirement is backed by the constitution; it is also the law as stipulated in the PITA and part of the social contract between the government and residents.
“Lagos State Government is dedicated to offering quality and efficient services to its residents. As part of this mission, it mandates that all taxable individuals register with the tax authority, submit their returns, and pay applicable taxes to maintain an updated Tax Clearance Certificate (TCC),” he said.
Subair explained that tax compliance is essential for the sustainability of public programmes and services, noting that requiring a TCC for access to free services is not a new policy but a longstanding practice intended to foster fairness and transparency in using public resources.
