The Lagos State Internal Revenue Service (LIRS) made the confirmation in a statement signed by its Head of Corporate Communications, Monsurat Amasa-Oyelude.
The Lagos State government has confirmed the media report regarding the mandatory N10,000 tax clearance requirement for Senior Secondary Three (SS3) students enrolling for the West African Senior School Certificate Examination (WASSCE) in all state-owned secondary schools.
The Lagos State Internal Revenue Service (LIRS) made the confirmation in a statement signed by its Head of Corporate Communications, Monsurat Amasa-Oyelude.
The West African Examinations Council (WAEC) organises the WASSCE. The WASSCE is a standardised test that students in Anglophone West African countries take to earn their secondary school results.
Amasa-Oyelude mentioned that the state government continues to provide free WAEC registration for SS3 students in state-funded secondary schools, emphasising that it remains a crucial policy. Furthermore, the free education policy, covering kindergarten through SS3, is still actively implemented.
TCC is Required, WAEC Exams Still Free in Lagos, LIRS Clarifies.docx
TCC is Required, WAEC Exams Still Free in Lagos, LIRS Clarifies.docx
“This initiative, 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 programs, enhanced security, and better road infrastructure, among others,” Amasa-Oyelude stated.
Gistcore had reported Governor Babajide Sanwo-Olu’s administration imposed a compulsory N10,500 tax clearance fee on state government-owned secondary school 3 students processing their WASSCE registration.
A source had informed the media that the state government issued a directive asking SS3 students of state-owned secondary schools to pay N10,500 tax clearance each before they can be registered for the WAEC-organised examination.
Th media visited some state government-owned secondary schools including Eletu Odibo Senior High, located in Abule-Oja, Yaba area of the state where affected SS3 students of the school confirmed the tax clearance fee imposition by the state government.
Speaking with the media, SS3 students from schools within the area unanimously confirmed the fee imposition but explained that students who present tax clearance certificates of their parents, bearing the same surnames being used in school, are exempt.
But in the statement obtained by SaharaReporters on Tuesday, Mr. Ayo Subair, Executive Chairman of LIRS, stated, “It is standard procedure to require a Tax Clearance Certificate (TCC) to access government services.
“To obtain a TCC, individuals must file their annual tax returns for the applicable assessment year and ensure their tax payments are currently based on their declared income.”
Subair said the requirement has been in practice for a long time and aligns with Section 85 of the Personal Income Tax Act (PITA) 2004 (as amended).
He stressed that every resident of the state, whether in formal employment or not, is required by law to file annual tax returns, declaring their income and paying any taxes due.
“This requirement is backed by the Nigerian Constitution, it is also the law, as stipulated in the PITA and part of the social contract between the government and residents.
“The 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),” the statement added.
According to Subair, tax compliance is essential for the sustainability of public programs and services.
He noted 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.
He said, “Tax revenues help fund various public programs that benefit millions of Lagos residents. For informal sector taxpayers, who might not have detailed financial records, the government has introduced a presumptive tax of N10,100, comprising N10,000 in annual tax and a N100 development levy, to facilitate their inclusion in the tax net.
“To enhance convenience and streamline the process, LIRS has deployed staff and agents to markets and schools, establishing one-stop centers where individuals can obtain their TCC without needing to visit tax offices.
“Flexible payment options, including installment plans, are also available, though full payment must be completed before the TCC is issued.”
He added that the TCC of guardians will be accepted from students who do not reside with their biological parents.
Subair said, “The aim is fairness, accountability, and sustainability. This policy is not about inflicting hardship, but rather ensuring that everyone, including those in the formal sector, contributes their fair share to sustain the provision of essential services.”
He noted that by meeting their civic responsibilities, residents play a role in the growth and development of Lagos State, reinforcing the government’s commitment to enhancing the quality of life for its citizens.
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