According to the Lagos State Internal Revenue Service (LIRS), SS3 students enrolled in state-funded secondary schools cannot use the free West African Examinations Council (WAEC) registration offered by the state government unless their parents or guardians have a Tax Clearance Certificate (TCC).
It also reaffirmed in a statement released on Monday that requiring a TCC to use government services is routine practice.
As part of its THEMES PLUS agenda, which encompasses the government’s larger initiatives to provide basic services like affordable housing, effective transportation, free healthcare, youth and small business empowerment programmes, increased security, and improved road infrastructure, among others, the Lagos State Government provides free education from kindergarten through SS3.

“It is standard procedure to require a Tax Clearance Certificate to access government services,” stated Mr Ayo Subair, Executive Chairman of LIRS, in the statement.
“People must make sure their tax payments are currently based on their disclosed income and file their annual tax returns for the relevant assessment year to receive a TCC.”
He emphasised that this requirement is consistent with Section 85 of the Personal Income Tax Act (PITA) 2004 (as modified) and has been in effect for a considerable amount of time.
“It is crucial to emphasise that every state resident, whether or not they have a formal job, is required by law to file annual tax returns, declaring their income and paying any taxes due,” he stated.
The Nigerian Constitution supports this need, which is also a part of the social compact between the government and its citizens and the law as stated in the PITA.
“The Lagos State Government is committed to providing its citizens with effective and high-quality services. All taxable individuals must register with the tax authority, file their returns, and pay the necessary taxes to maintain an updated Tax Clearance Certificate as part of this mission.”
According to Subair, requiring a TCC to receive free services is not a recent policy; rather, it is a long-standing practice meant to promote equity and openness in the use of public funds.
Many public programmes that benefit millions of Lagos residents are financed in part by tax income. The government has implemented a presumptive tax of N10,100 (which consists of an annual tax of N10,000 and a development charge of N100) to help include taxpayers in the informal sector who may not have comprehensive financial records.
According to LIRS, to improve convenience and expedite the procedure, it has sent employees and agents to marketplaces and educational institutions, creating one-stop centres where people can get their TCC without having to go to tax offices. Although there are flexible payment alternatives, such as installment plans, the TCC cannot be issued until full payment has been received.
Additionally, he stated that students who do not live with their original parents will be able to submit their guardianship certificate.
“Fairness, accountability, and sustainability are the goals,” Subair underlined. “The goal of this policy is to ensure that everyone, including those in the formal sector, contributes fairly to maintain the provision of essential services, not to inflict hardship.”
Residents contribute to Lagos State’s growth and development by carrying out their civic duties, which strengthens the government’s resolve to improve the standard of living for its people.