Tax clearance certificate mandatory for free WASSCE registration

The Lagos State Government will continue to provide free West African Senior School Certificate Examination (WASSCE) registration for students in state-funded schools, but parents or guardians must now provide a Tax Clearance Certificate (TCC) to be eligible.

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The announcement was made by LIRS Executive Chairperson Ayo Subair, who said the requirement is not new and aligns with Section 85 of the Personal Income Tax Act (PITA) 2004. This Act makes tax compliance mandatory for accessing certain government benefits.

“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,” he said.

Mr Subair noted that when residents pay their taxes, they help foster the smooth running of government facilities and ensure the continuous funding of various public programmes beneficial to residents of the state.

He further clarified that the requirement of a Tax Clearance Certificate “is not about inflicting hardship, but ensuring that everyone, including those in the formal sector, contributes to their fair share to sustain the provision of essential services.”

Informal sector involvement

The LIRS boss stated that residents of the informal sector who may not have a detailed financial record can pay N10,000.

“For informal sector taxpayers who might not have detailed financial records, the government has introduced a presumptive tax of ₦10,100 (comprising ₦10,000 in annual tax and a ₦100 development levy) to facilitate their inclusion in the tax net.

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“To enhance convenience and streamline the process, LIRS has deployed staff and agents to markets and schools, establishing one-stop centres where individuals can obtain their TCC without the need to visit tax offices. Flexible payment options, including instalment plans, are also available, though full payment must be completed before the TCC is issued,” the statement read.

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Lagos State free WASSCE policy

The payment of the examination fee for Senior Secondary 3 students across all state-funded schools began in 2000 by President Bola Tinubu when he was governor of the state.

According to the state government, the policy is enshrined in its mission to ensure that no child is left behind.

According to Governor Babajide Sanwo-Olu, the intervention has grown significantly since its inception in 2000, expanding from an initial N200 million to over N1 billion.

For the first time in 25 years, parents and guardians in Lagos State are required to provide their tax clearance certificates or pay N10,000 for their children to sit for the WASSCE. This has raised concerns that some students may miss the exam because of non-compliance.