The Lagos State Internal Revenue Service (LIRS) has reaffirmed that the West African Examinations Council (WAEC) registration remains free for Senior Secondary School 3 (SS3) students in state-funded schools, as part of the Lagos State Government’s commitment to free education.
LIRS Executive Chairman, Mr. Ayo Subair, clarified on Monday that while the state continues to provide free education from kindergarten to SS3, obtaining a Tax Clearance Certificate (TCC) remains a requirement for accessing government services, including WAEC registration.
“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 and ensure their tax payments are up to date,” Subair stated.
He emphasized that the requirement aligns with Section 85 of the Personal Income Tax Act (PITA) 2004 (as amended), which mandates all residents, whether formally employed or not, to declare their income and pay applicable taxes.
TCC Requirement and Compliance Measures
To facilitate the process, LIRS has:
- Deployed staff and agents to markets and schools, creating one-stop centers for obtaining TCCs.
- Introduced a presumptive tax of ₦10,100 (₦10,000 annual tax + ₦100 development levy) for informal sector taxpayers.
- Allowed guardians’ TCC to be used by students not living with their biological parents.
Subair assured that the TCC requirement is not a new policy but a measure to promote fairness and accountability in public resource management.
“The aim is fairness, accountability, and sustainability. This policy is not intended to cause hardship but to ensure that everyone contributes their fair share to sustain essential services,” he stated.
Lagos Government’s Commitment to Quality Education
The Lagos State Government remains committed to providing free WAEC registration and other essential educational services, while also ensuring that residents fulfill their civic responsibilities to support public programs and infrastructure development.
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