Get a Company Tax Clearance Certificate (TCC) in Ogun State

 

Whether based in Abeokuta, Sagamu, or Ijebu Ode, every company operating in Ogun State must obtain a Tax Clearance Certificate (TCC) to conduct many official and business transactions. Importantly, FIRS (Federal Inland Revenue Service) is the only agency authorized to issue TCCs for companies in Nigeria.

This guide explains how to navigate the FIRS process to secure your TCC, outlines the documentation required, offers timelines, clarifies the certificate’s validity, and explains how Ogun State obligations affect—but do not determine—the federal clearance.

 

What Is a Company Tax Clearance Certificate?

A Tax Clearance Certificate is a document issued by FIRS that confirms your company has met all federal tax obligations over a typical three-year period. These include:

• Company Income Tax (CIT)
• Value Added Tax (VAT)
• Education Tax
• Capital Gains Tax (if applicable)

Once issued, the TCC serves as formal evidence of federal tax compliance and is necessary for government tenders, banking relationships, regulatory filings, and more.

 

Why Ogun-Based Companies Still Need a FIRS‑Issued TCC

Even if your primary operations are based entirely within Ogun State, the TCC is only recognisable at the federal level. Ogun State authorities, including the Ogun State Internal Revenue Service (OGIRS), do not issue TCCs for companies—only FIRS does.

Companies in Ogun State are also subject to separate state-level taxes such as PAYE, Withholding Tax, and Development Levy assessed by OGIRS, but these are unrelated to the issuance of the federal TCC.

 

Key Documents Required for FIRS Application

Corporate Records

• Certificate of Incorporation (CAC documents)
• CAC Forms 2 & 7 or equivalent status report
• Memorandum & Articles of Association
• Federal Taxpayer Identification Number (TIN)

Tax Filings & Financials

• Audited financial statements for the last three assessment years
• Statement of Affairs (if newly incorporated or pre-revenue company)
• Completed tax computation schedules for CIT, VAT, and Education Tax
• Evidence of filing these returns via the TaxPro Max portal (firs.gov.ng)

Payment Evidence

• Official FIRS or Remita receipts
• Acknowledgment slips or remittance confirmations
• Receipts for any payments of CIT, VAT, or Education Tax

State Tax Compliance Proof (If Requested)

Although not required for TCC issuance, FIRS may request proof of state-level tax compliance, including PAYE, Development Levy, and Withholding Tax remitted to OGIRS (Ogun State Revenue, Ogun State Revenue, portal.ogetax.ogunstate.gov.ng).

 

Step‑by‑Step Application Process

1. Register with FIRS and Obtain Your TIN

Ensure your company is registered with FIRS and has a valid TIN. Use the TaxPro Max portal or visit a local FIRS office to register (FIRS).

2. File Federal Tax Returns

Submit CIT, VAT, and Education Tax returns via TaxPro Max for the previous three assessment years. Ensure these filings are accurate and complete.

3. Prepare Financial Statements

Provide audited accounts for the specified years or a Statement of Affairs if your company is newly registered or dormant.

4. Clear Outstanding Federal Liabilities

Ensure any assessment notices are settled before applying. Outstanding liabilities—including penalties—must be paid for approval.

5. Apply via TaxPro Max or FIRS Office

Complete the application online or in person. Attach all required documentation, including payment receipts and audited financials.

6. Undergo Compliance Verification

FIRS reviews submissions, reconciles liabilities, and may demand further clarification or documents if needed.

7. Obtain Your TCC

Once approved, the TCC is issued—digitally through TaxPro Max immediately or within 5–15 working days if manual processing is required (FIRS).

 

Validity & Renewal

• Validity Period: 12 months from the date of issuance
• Renewal Requirement: Must be renewed annually with fresh filings and updated documentation

 

Common Mistakes to Avoid

• Submitting unaudited or incomplete accounts
• Filing federal tax returns late or inaccurately
• Neglecting to settle federal liabilities before application
• Assuming OGIRS compliance equates to federal compliance
• Mixing up state-specific tax compliance with FIRS requirements

 

Work with a Tax Consultant

Navigating both federal and state tax systems can be complex for Ogun-based companies. A tax consultant can help:

• Prepare accurate audited financials or a Statement of Affairs
• File accurate returns on TaxProMax
• Assist in document reconciliation and prompt responses to FIRS queries
• Ensure your OGIRS obligations are also managed properly

 

Conclusion

For Ogun State companies, the Tax Clearance Certificate is issued exclusively by FIRS, regardless of where your operations are. It proves federal compliance and unlocks access to key business opportunities.

While OGIRS handles state taxes, such as PAYE, WHT, and Development Levy, these are separate from the federal TCC process. Yet fulfilling state obligations ensures smooth, uninterrupted business operations within Ogun State.

If your company needs help preparing audit-ready statements, filing returns, or applying through TaxPro Max, our team at TaxClearanceCertificate.com is ready to support you.