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The short answer
A company applies to the Nigeria Revenue Service (NRS, formerly FIRS) for its tax clearance certificate (TCC) through its online account, and the certificate is issued only where returns have been filed and the taxes assessed have been paid. That means your TaxPro Max history of filed returns, Document Identity Numbers and payment acknowledgements is what the application rests on, so a company with gaps in filing should fix those first.
What a company TCC is, and why it is asked for
A tax clearance certificate is the tax authority's confirmation that a taxpayer has met its filing and payment obligations for the years it covers. For a company, the federal tax authority (now NRS) issues it. Companies are asked for one when bidding for government contracts, renewing some licences, applying for certain loans and grants, and in some banking and immigration processes. Our guide to what a tax clearance certificate is used for lists the common uses.
The prerequisites: filed and paid
The test for a TCC is compliance, not just registration. For individuals, KPMG's April 2023 alert on Lagos records that a TCC goes to a taxpayer who "has fully paid income tax for the three (3) years immediately preceding the current year of assessment". The rule for companies sits in different legislation, and you should confirm the period NRS currently applies, but the logic is the same: the tax authority looks back over recent years and checks that each return was filed and each assessment paid.
For most companies, that means having in order:
- Company income tax returns for each relevant year, with audited or management accounts as required
- VAT returns for each month the company was registered for VAT
- Payment evidence for all assessed taxes, including any instalments
- Withholding tax credit notes for tax deducted from your income by customers
- PAYE remittances for staff, which are handled by the state where employees are resident
Your TaxPro Max record is the evidence
CITN's guide to TaxPro Max explains the trail each filing leaves. Filing a return generates a Document Identity Number (DIN), which is needed to remit the tax. Paying generates a payment reference, settled online through Remita or at a designated bank, after which you confirm the payment on the portal and print an acknowledgement. Those three items, return, DIN and payment acknowledgement, for every tax and period, are what show compliance.
| For each period | Where it comes from | Keep |
|---|---|---|
| Filed return | TaxPro Max (or the portal NRS now uses) | Copy of the return as submitted |
| DIN | Generated on filing | Screenshot or PDF |
| Payment reference and receipt | Remita or bank | Bank receipt and portal confirmation |
| Acknowledgement slip | Printed after confirming payment | PDF in a dated folder |
If you have not set up the portal yet, start with how to register on TaxPro Max.
Steps to apply
- Log in to the company's NRS online account and review the dashboard for any taxes shown as due or returns outstanding.
- File any missing returns and pay what is owed, keeping each DIN and acknowledgement.
- Reconcile withholding tax credit notes against your records; missing credits can make it look as if tax is unpaid.
- Find the TCC application option on the portal and complete the request for the years you need.
- Answer any query from the tax office promptly, uploading the evidence it asks for.
- Download or collect the certificate and check that the company name, TIN and years are correct.
Worked example
Example only. A Port Harcourt services company needs a TCC for a tender closing in four weeks. Its dashboard shows the latest year's CIT return filed but four monthly VAT returns missing. The finance officer files the four VAT returns, pays the VAT due of ₦180,000, ₦240,000, ₦95,000 and ₦160,000 (₦675,000 in total), saves each DIN and acknowledgement, and only then applies. Applying first would almost certainly have produced a query and lost time.
How long it takes
We did not find a published NRS service timeline for company TCCs. For personal income tax, KPMG notes that section 85(1) of the Personal Income Tax Act gives the tax authority two weeks to issue a TCC; that rule is for individuals, not companies. Leave plenty of margin before a deadline, and apply only once your record is clean.
For TCCs issued by states, see Lagos LIRS tax clearance and FCT-IRS tax clearance in Abuja.
Where Pryme fits
On a Pryme Business Account, the Finance agent can prepare a compliance pack, listing each return, DIN and payment, so gaps show before you apply. A person approves anything above a set ceiling. Verifiable statements through VerifyDoc.ai can support evidence of payments where a reviewer needs to confirm a statement is genuine.
Questions people ask
How do I get a tax clearance certificate for my company?
File all outstanding returns and pay assessed taxes on your NRS account, then apply for the TCC through the portal and answer any queries.
What are the requirements for company TCC in Nigeria?
Filed returns and paid taxes for the years the tax authority reviews, with evidence such as DINs, payment receipts and withholding tax credit notes. Confirm the current list with NRS.
How long does NRS take to issue TCC?
NRS does not publish a timeline we could find. Apply well before your deadline and only once your record is complete.
Can a new company get a tax clearance certificate?
A newly incorporated company can ask its tax office how a TCC applies to it; requirements depend on how long it has been trading.
Sources
- FIRS TaxPro Max solution: filing requirements and procedures (CITN) · accessed Oct 2026
- LIRS introduces new process for obtaining and generating tax clearance certificate (KPMG Nigeria Tax Alert, April 2023) · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.