AI agents for business finance: what they can and can't do
What AI agents can do in bookkeeping, close, collections and compliance today, where a person must stay in charge, and how to judge a product.
The short answer
Lagos residents generate an electronic tax clearance certificate (eTCC) themselves on the LIRS eTax platform: log in, click "Download TCC", clear the checklist, preview and download. KPMG's April 2023 summary of the LIRS notice says you need an updated profile with a recent photo and address, annual returns filed for the last three years (with your employer's returns also submitted) and full payment of all taxes assessed; the PIT Act gives the tax authority two weeks to issue a TCC.
Who this applies to
The Lagos State Internal Revenue Service (LIRS) handles personal income tax for individuals resident in Lagos, including employees whose employers deduct PAYE, self-employed people and sole traders. The eTCC process described here, from LIRS's public notice summarised by KPMG in April 2023, is for those taxpayers. Companies get their TCC from the federal tax authority instead; see company tax clearance from NRS.
The requirements
| Requirement | What it means in practice |
|---|---|
| Updated eTax profile | A recent passport photograph and current address on your LIRS profile |
| Annual returns filed for the last 3 years | Your own annual income tax return for each year; your employer must also have submitted its annual returns |
| Assessment received and paid | Each return assessed and all taxes due paid in full |
| No outstanding checklist items | The system will not let you preview the TCC while any item is unresolved |
The employer point catches many salaried people. If your employer deducted PAYE but did not file its annual employer returns, your checklist may show an issue you cannot fix alone. Ask HR to confirm the filing early.
Steps to generate the eTCC
- Log in to the LIRS eTax platform as an individual taxpayer. If you do not have a profile, register first; see the Lagos LIRS payer ID.
- Update your profile photo and address if they are out of date.
- Click the "Download TCC" icon on your profile page.
- Review the TCC checklist and resolve anything marked outstanding, such as an unfiled year or an unpaid assessment.
- Preview the certificate once every item is cleared.
- Confirm the details: certificate number, barcode or QR code, total income and tax paid for each year.
- Download a soft copy or print it.
Worked example
Example only. Tunde, a Lagos sales manager, needs a TCC in October to support a visa application. His checklist shows his returns for two of the last three years filed and one missing. He files the missing return, the assessment shows ₦38,500 still owing because a bonus was under-taxed, and he pays it. A day later the checklist clears, he previews the eTCC, checks that the total income and tax paid figures match his payslips for each year, and downloads it.
What a Lagos TCC is used for
Lagos residents are asked for a TCC more often than many expect. Common requests come from embassies and visa agents checking income, employers in regulated sectors, landlords and property registries, and state programmes. Lagos-based schemes may also want your LIRS tax identity itself: the Lagos State Employment Trust Fund's loan FAQs, for example, require applicants to have a Lagos TIN from LIRS. Because the eTCC lists your total income and tax paid for each year, it doubles as an official summary of your income history, which is why it is worth checking those figures carefully before you download.
If the income shown is lower than you earned, the usual cause is an employer remitting PAYE on part of your pay. Raise it with HR before relying on the certificate.
How long it takes and what it costs
Because the eTCC is generated on the platform, a taxpayer whose record is complete can download it as soon as the checklist clears. Where the record needs review, KPMG notes that section 85(1) of the Personal Income Tax Act gives the tax authority two weeks to issue a TCC. KPMG's summary does not mention a fee; check the eTax platform for any charge shown before you proceed.
How banks and agencies validate it
According to KPMG, the eTCC carries a unique certificate number and a QR code (the notice also refers to a scannable barcode) as security features, and LIRS encourages government agencies and commercial banks to request the eTCC and validate it using those features. If someone you are dealing with doubts your certificate, they can check it that way rather than asking you for a paper copy.
When it will not generate
- Missing year
- File the outstanding return and pay any assessment
- Employer has not filed
- Ask your employer to submit its annual returns
- Profile incomplete
- Add a recent photo and current address
- Still stuck
- Contact LIRS at etaxinfo@lirs.net or 0700-2255-5477 (contacts as given in KPMG's 2023 alert)
For TCCs in other states, see FCT-IRS in Abuja and state tax in Lagos, Abuja and Port Harcourt.
Where Pryme fits
Your Personal Assistant can remind you when LIRS annual returns are due so the three-year record stays complete; it prepares, nothing moves without your approval. If an agency needs proof of income alongside the TCC, a verifiable statement through VerifyDoc.ai lets them confirm it is genuine and unaltered.
Questions people ask
How do I get tax clearance certificate in Lagos?
Log in to the LIRS eTax platform, click Download TCC, clear the checklist, preview and download the eTCC.
What are the requirements for LIRS TCC?
An updated profile with photo and address, annual returns filed for the last three years (and your employer's returns submitted) and all assessed taxes paid, per KPMG's 2023 summary.
How long does LIRS take to issue TCC?
If your record is complete you can download it once the checklist clears. The PIT Act gives the tax authority two weeks to issue a TCC.
Why can't I preview my LIRS TCC?
An item on the checklist is outstanding, such as an unfiled return, unpaid assessment or missing employer return.
Sources
- LIRS introduces new process for obtaining and generating tax clearance certificate (KPMG Nigeria Tax Alert, April 2023) · accessed Oct 2026
- LSETF loan application FAQs (Lagos State Employment Trust Fund) · 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.