WAEC Exams Remain Free in Lagos, TCC Requirement Stands - LIRS

The Lagos State Internal Revenue Service (LIRS) has reaffirmed that the West African Examinations Council (WAEC) registration remains free for Senior Secondary School (SS3) students in state-funded schools under the Lagos State Government’s free education policy. This initiative, part of the THEMES PLUS agenda, aligns with the government’s broader commitment to providing essential public services, including affordable housing, healthcare, transportation, youth empowerment, and improved infrastructure.

However, LIRS has clarified that a Tax Clearance Certificate (TCC) is required to access government services, including the free WAEC registration. According to Mr. Ayo Subair, Executive Chairman of LIRS, obtaining a TCC requires individuals to file annual tax returns and ensure tax compliance based on their declared income. This requirement is not new and aligns with Section 85 of the Personal Income Tax Act (PITA) 2004 (as amended), reinforcing the social contract between the government and residents.

LIRS emphasized that every Lagos resident, whether formally employed or not, is legally required to file annual tax returns and pay applicable taxes. To simplify compliance for informal sector workers, the government has introduced a presumptive tax of ₦10,100 (₦10,000 annual tax plus a ₦100 development levy), ensuring their inclusion in the tax net.

To enhance accessibility, LIRS has deployed staff and agents to markets and schools, establishing one-stop centers where residents can obtain their TCC without visiting tax offices. Flexible payment plans are available, though full payment is required before a TCC is issued. Additionally, students living with guardians can use their guardian’s TCC for verification.

Mr. Subair reaffirmed that requiring a TCC for access to free public services is a longstanding practice, ensuring fairness and transparency in the use of government resources. Tax revenues remain critical in funding the various public programs that benefit millions of Lagos residents.

“The aim is fairness, accountability, and sustainability,” emphasized Mr. Subair. “This policy is not about inflicting hardship, but rather ensuring that everyone, including those in the formal sector, contributes their fair share to sustain the provision of essential services.”

By meeting their civic responsibilities, residents play a role in the growth and development of Lagos State, reinforcing the government’s commitment to enhancing the quality of life for its citizens.