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The most common reason for Tax Clearance Certificate (TCC) rejection is missing or inconsistent documentation. In 2026, the Nigeria Revenue Service (NRS) requires specific digital proof of compliance. Use this checklist to ensure your application is approved on the first attempt.
For Limited Liability Companies
- Audited Financial Statements: For the last three years.
- Tax Computations: Showing how you arrived at your CIT and Education Tax figures.
- Evidence of Payment: E-receipts for CIT, VAT, and WHT.
- CAC Status Report: To verify directors and company standing.
Read more on how to prepare these in The Ultimate Guide to CIT.
For Individuals and Small Businesses
- NIN and Payer ID: Linked via the state internal revenue portal.
- Evidence of Income: Payslips for employees or business records for freelancers.
- Rent Receipts: If claiming the 2026 Rent Relief.
- Proof of Tax Payment: Receipts from the last three years of PIT filings.
For SMEs, refer to our WHT Compliance Checklist to ensure your credits are in order before applying. For official templates, visit the NRS website or the Joint Tax Board (JTB).”