FIRS Application For Tax Clearance Certificate Nigeria

Name of the Organization : Federal Inland Revenue Service
Type of Facility : Application For Tax Clearance Certificate
Country : Nigeria

Website : https://www.firs.gov.ng/

Related : FIRS Tax Calculator & Payment Guidelines Nigeria : www.statusin.org/3399.html

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Tax Clearance Certificate Issuance :

** TCC can only be issued only after all taxes payable by the taxpayer for the past three preceding years have been paid. The statutory standard of issuing TCC within two weeks is still in force.

FIRS does not deny issuance of TCC to any taxpayer who has paid his tax liability in full.

However, the two weeks start to count only after all taxes have been paid and from the day the taxpayer files application for TCC with the Tax office and not from the date of payment of taxes to the Banks.
** However, TCC request is rejected where the taxpayer still has outstanding liability to pay.

TCC can be rejected on the following grounds :
i. Where taxes have not been paid
ii Where penalties or interest is still outstanding
iii. Where outstanding returns have not been filed
iv. Where there are outstanding issues arising from tax queries, audit or investigation.
v. Where the case is with the Tax Appeal Tribunal (TAT) for hearing and part of the tax has not been paid as required

Note :
TCC once rejected cannot be said to be still under processing, but it is kept on hold until issues outstanding have been resolved or sorted out by the taxpayer with the relevant office.

Download Here : https://www.statusin.org/uploads/3391-FIRS-FORM-1.pdf

Explanatory Note :
1. VATable person :
Means any person, corporate or incorporate, who trades in VATable Goods and services for a consideration.

2. Place of Business :
Any centre for economic or business activity of a VATable person ; e.g A branch of an economic entity constitute a place of business registrable for VAT.

3. Incorporation/registration Number :
Is the reference number of incorporated bodies (limited and unlimited liability companies) whether private or public, or thereference number of a registration body such as partnership, sole proprietorship, etc

4. Goods & Services :
All tangible and intangible assets and commodities that are traded for consideration while services are activities that are performed for consideration,

5. Date of Commencement of Business :
The date a VATable person starts the supply of goods or services for a consideration; and

6. Principal Officer :
Means any director or the Secretary of a Company, a Partner of a Partnership or the Sole Proprietor of a Sole Proprietorship.

For Enquiries & Clarifications :
Executive Chairman
Federal Inland Revenue Service
15, Sokode Crescent, Wuse Zone 5, Abuja Nigeria
Phone : +234(0)96701647
or
Taxpayer Service Policies Processes & Programme Department :
Email : tspppd [AT] firs.gov.ng
Phone : +234(0)8115900595; +234(0)8115900596

About Us :
The Federal Inland Revenue Service started as part of a colonial tax organisation under the name Inland Revenue Department of Anglophone West Africa. The department’s scope of administration covered Nigeria, Ghana, Sierra Leone and the Gambia

In 1943, the Nigerian Inland Revenue Department was carved out of the Inland Revenue Department of Anglophone West Africa and established as an autonomous body under the supervision of the Commissioner of Income Tax.