Lagos State Continues Free WAEC Registration, Reinforces Tax Compliance Policy—LIRS
The Lagos State Internal Revenue Service (LIRS) has reaffirmed that the state government continues to provide free West African Examinations Council (WAEC) registration for Senior Secondary Three (SS3) students in all state-funded schools.
Speaking on the policy, Ayo Subair, Executive Chairman of LIRS, emphasized that Lagos State remains committed to free education from kindergarten through secondary school, in line with the THEMES PLUS development agenda.
However, he clarified that a Tax Clearance Certificate (TCC) is required to access certain government services, including the free WAEC registration program.
“It is standard procedure to require a Tax Clearance Certificate (TCC) for access to government services,” Subair stated. “To obtain a TCC, individuals must file their annual tax returns for the applicable assessment year and ensure their tax payments are up to date based on their declared income.”
He further noted that this requirement aligns with Section 85 of the Personal Income Tax Act (PITA) 2004 (as amended) and has been in effect for years.
The free education policy, Subair explained, is part of the Lagos State Government’s broader commitment to social development, covering initiatives such as:
• Affordable housing
• Efficient transportation systems
• Free healthcare services
• Youth and small business empowerment programs
• Enhanced security and better road infrastructure
Emphasizing the importance of tax compliance, Subair stated that all residents of Lagos—whether formally employed or in the informal sector—are legally required to file annual tax returns.
“The Lagos State Government is dedicated to providing high-quality public services,” he noted. “To maintain fairness and transparency, all taxable individuals must register with the tax authority, submit their tax returns, and obtain an updated Tax Clearance Certificate (TCC).”
Subair clarified that requiring a TCC for free services is not a new policy but a long-standing measure to ensure equitable distribution of public resources.
“Tax revenues fund critical public programs that benefit millions of Lagos residents. To accommodate informal sector taxpayers who may not have structured financial records, the government has introduced a presumptive tax of ₦10,100—comprising a ₦10,000 annual tax payment and a ₦100 development levy,” he explained.
To enhance convenience, LIRS has deployed staff to markets and schools, creating one-stop centers where residents can obtain their TCC without visiting tax offices. Additionally, flexible payment options, including installment plans, have been introduced, though full payment must be completed before a TCC is issued.
Furthermore, the government has made provisions for guardians’ TCC to be accepted in cases where students do not reside with their biological parents.
Subair reiterated that the policy is not designed to impose hardship but rather to promote fairness, accountability, and sustainability in public service delivery.
“This is about ensuring that everyone contributes their fair share to the state’s development,” he emphasized. “By meeting their civic responsibilities, Lagos residents play an active role in enhancing the quality of life in the state.”
The Lagos State Government remains committed to ensuring that education remains accessible and that residents benefit from its various developmental programs, while also ensuring a fair and transparent tax system that supports sustainable governance.
