Tax Clearance Certificate (TCC) is proof that the taxpayer has honoured his tax obligations for the Year of Assessment. The TCC may be required in the following transactions:

• To clear goods in commercial quantities from port or factory.

• To effect the registration of a document conferring title to land i.e. to register a land document

• To bid for contract

• To obtain visa from Embassies and High Commission

CONDITIONS FOR ISSUING OF TAX CLEARANCE CERTIFICATE (TCC)

The Commissioner of the Internal Revenue Service wishes to remind the general public of the conditions for the issuance of Tax Clearance Certificates (TCC) as follows:
An all purpose TCC valid for a period of not less than three (3) months or for the subsequent quarter, as the case may be, will be issued only to taxpayers who:

• Apply in writing to any of the IRS offices nearest your place of business

• Must have discharged their tax obligations up to the end of the last year or the relevant quarter of the current year

• Must have submitted all returns and accounts up to date

• Have paid their wholesalers/retailers registration fees up to the current year and must be current in the PAYE payments and other withholding taxes