LIRS Introduces New Process For Obtaining And Generating Tax Clearance Certificate

The Lagos State Internal Revenue Service (LIRS) has issued a Public Notice providing guidelines to taxpayers resident in Lagos State on the process of generating the new electronic Tax Clearance Certificate (eTCC) through its end-to-end tax administration (eTax) platform. The new eTCC features a unique Certificate Number and QR Code as key security features to prevent fraud and ensure authenticity. The LIRS, therefore, encourages all government Ministries, Departments and Agencies (MDAs), and commercial banks to request and validate the eTCC using the security features before conducting businesses with individuals resident in the State, in line with Section 85(2) of the Personal Income Tax (PIT) Act (as amended).