Yes — but not automatically.
You can still obtain a Tax Clearance Certificate (TCC) in Nigeria even if you have not been paying tax, but you must first regularize your tax records. This means filing your outstanding tax returns and settling any tax that is legally due.
To understand what a TCC represents, read: Tax Clearance Certificate in Nigeria
Why Tax Authorities Will Not Issue TCC Without Regularization
A Tax Clearance Certificate is proof that you are up-to-date with your tax obligations. If you have never filed tax returns, the tax authority has no record to clear you.
This applies to:
- Individuals
- Business name owners
- Companies
The tax system works on records. No records means no clearance.
What “Regularization” Means
Regularization is the process of bringing your tax status up to date.
It involves:
- Registering for a Tax Identification Number (TIN)
- Filing tax returns for previous years
- Allowing the tax authority to assess your income
- Paying any tax, penalties, or interest
You can learn about TIN here: Tax Identification Number (TIN) in Nigeria
What Happens After Regularization
Once your tax records are up to date and any outstanding tax is settled, the tax authority will issue your Tax Clearance Certificate.
This certificate will cover the period for which you have now complied.
What If I Did Not Make Any Income?
Even if you did not earn income, you are still required to file tax returns.
If you truly earned nothing, the tax authority may assess you at zero tax, but the filing must still be done before a TCC can be issued.
How Much Will It Cost?
The government does not charge for issuing TCC, but you may need to pay:
- Back taxes
- Penalties for late filing
- Interest on unpaid tax
Learn more about TCC cost here: How Much Does a Tax Clearance Certificate Cost?
We Can Help You Regularize and Get Your TCC
If you have not been paying tax and need a Tax Clearance Certificate urgently, we can help you regularize your records and obtain your TCC quickly and legally.
Our services include:
- TIN registration
- Back-year tax filing
- Tax arrears resolution
- TCC issuance
Contact us today and let us handle everything for you.
Author: Oluwole Adebayo
Need Help With Your Financial & Tax Compliance?
We prepare and file Statement of Affairs, Audited Accounts, Tax Returns, and process Tax Clearance Certificates for individuals and companies across Nigeria.
Chat with us on WhatsApp: +234 815 555 4892