USES OF TAX CLEARANCE CERTIFICATE IN NIGERIA

 It is a legal requirement that  Ministries, Parastatals, Departments, Agencies, or commercial banks, that deals with a taxpayer in certain transactions must demand for a current/valid Tax clearance certificate. The transactions as contained in the tax laws  for which a tax clearance Certificate used are:

1 Application for government loan for industry or business,

2. Registration of motor vehicles,

3, Application for firearms licence,

4.Application for foreign exchange, 

5. Application for exchange control permission to remit funds outside Nigeria,

6, Application for certificate of occupancy,

7. Application for award of government contracts,

8. Application for approval of building plans,

9, Application for trade licence,

10, Application for transfer of real property,

11. Application for import or export licences,

12. Application for agent licence,

13. Application for pools or gaming licence,

14, Application for registration of a contractor.,

15. Application for distributorship,

16. Confirmation of membership of a government institution board,

17, Stamping of guarantor’s form for Nigerian Passport,

18. Application for registration of a company or business name.

19. Application for allocation of market stalls.,

20. For election into public office

21. For contesting political elective positions.