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Applying for a Tax Clearance Certificate (TCC) can be frustrating if you keep getting a ‘Denied’ or ‘Queried’ status. In 2026, the Nigeria Revenue Service (NRS) uses automated cross-referencing, meaning small errors now lead to instant rejections.
Top 7 Rejection Reasons
- Unremitted WHT or PAYE: If you deducted tax from staff or vendors but didn’t remit it, your TCC is blocked. See WHT Penalties.
- Mismatched Records: Your company name on the NRS Portal must exactly match your CAC records.
- Incomplete 3-Year History: Missing returns for any of the last three years.
- Outstanding Penalties: Unpaid late filing fees from previous years.
- Under-Declaration of Income: If your lifestyle or bank transactions don’t match your declared tax income.
- Invalid TIN: Using an old or unlinked Tax Identification Number.
- Wrong Authority: Applying to the Federal NRS for a personal TCC (which belongs to the State).
To fix these issues, refer to our Step-by-Step TCC Guide. For professional representation during a dispute, consult KPMG Nigeria or the NRS helpdesk.”