Do State Governments Issue Tax Clearance Certificates in Nigeria?

Understanding who issues your TCC is important because applying to the wrong authority will result in rejection or delay.

Which Authority Issues TCC in Nigeria?

There are two tax authorities that issue Tax Clearance Certificates in Nigeria:

• State Internal Revenue Services (SIRS)
• Nigeria Revenue Service (NRS)

Each one has legal jurisdiction over different taxpayers.

When State Governments Issue TCCs

State Internal Revenue Services issue TCCs for:

• Individuals (salary earners, freelancers, professionals)
• Business name owners (sole proprietors and partnerships)

This is because Personal Income Tax and business name taxation fall under state tax law.

So if you operate a business name, your TCC is issued in your personal name, not the business name.

This is explained in detail here: Tax Clearance Certificate for Business Names 

When NRS Issues TCCs

The NRS Revenue Service (NRS) issues TCCs for:

• Limited liability companies
• Incorporated entities under CAMA

Companies are taxed under federal law, which is why their TCC comes from NRS.

What Happens If You Apply to the Wrong Authority?

If you apply for a TCC from:

• A state tax office for a company, or
• NRS for a business name owner

Your application will be rejected because the tax authority has no legal jurisdiction over that taxpayer.

Why This Matters

Many Nigerians are wrongly told that “TCC comes from NRS.”
That is only true for companies.

Individuals and business name owners must deal with their State Internal Revenue Service.

This distinction is part of the legal framework explained here: What Is a Tax Clearance Certificate? 

Need Help Applying to the Correct Authority?

We help individuals, business owners, and companies:

• Determine the correct tax authority
• File tax returns
• Clear outstanding tax records
• Obtain valid Tax Clearance Certificates

Start here: https://taxclearancecertificate.com