The Federal Inland Revenue Service (FIRS) recently issued a public notice on what taxpayers need to know with respect to applications for tax clearance certificate (TCC). The Notice states that the FIRS is obligated to issue TCC to qualifying taxpayers not later than two weeks from the date of application.

In practice, taxpayers encounter significant delays in obtaining TCC from the FIRS. The public notice reinforces the 2-week timeframe for the issuance of a TCC as contained in the relevant law. However the law does not require a taxpayer to prove full compliance with other taxes such as VAT and Withholding Tax to be eligible for a TCC. The requirement is limited to Companies Income Tax. 

Read more here and download a copy of the FIRS Notice:

Download PwC Tax Alert_FIRS public notice on TCC application

Download FIRS Public Notice on TCC

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