Lagos Government Confirms N10,000 Tax Clearance Mandate for WAEC Registration in State Schools

The Lagos State Government has officially confirmed the controversial N10,000 tax clearance requirement for Senior Secondary Three (SS3) students registering for the West African Senior School Certificate Examination (WASSCE) in state-owned secondary schools.

This confirmation follows an investigative report by SaharaReporters, which first exposed the mandatory tax clearance fee imposed on students by the Governor Babajide Sanwo-Olu-led administration.

The Lagos State Internal Revenue Service (LIRS), in a statement signed by its Head of Corporate Communications, Monsurat Amasa-Oyelude, reaffirmed that the tax clearance mandate aligns with the state’s long-standing tax policies and legal framework.

According to the statement, LIRS Executive Chairman, Ayo Subair, emphasized that requiring a Tax Clearance Certificate (TCC) for access to government services is a standard procedure, in line with Section 85 of the Personal Income Tax Act (PITA) 2004 (as amended).

> “It is mandatory for every resident, whether formally employed or not, to file annual tax returns declaring their income and making necessary tax payments. This is not a new policy but a legal requirement,” Subair stated.

He further clarified that for individuals without formal employment or structured income records, the government has introduced a presumptive tax of N10,100, comprising N10,000 in annual tax and a N100 development levy, ensuring their inclusion in the tax net.

In response to public backlash, the government stated that students whose parents or guardians have a valid TCC will be exempt from making direct payments, provided their surnames match those used in school records.

For students who do not reside with their biological parents, the TCC of their guardians will also be accepted, further expanding compliance options.

SaharaReporters conducted on-ground investigations at various state-owned secondary schools, including Eletu Odibo Senior High School in Yaba, where students confirmed being required to present tax clearance proof before registering for WASSCE.

Speaking to the media, affected SS3 students described the policy as a burden on parents and guardians, particularly for low-income households struggling with the rising cost of living.

LIRS Defends Policy Amid Concerns

Despite criticism, LIRS maintains that the tax clearance requirement is not designed to create hardship but to foster fairness, accountability, and transparency in revenue generation for public services.

“Tax revenues fund critical public programs benefiting millions of Lagos residents. This policy ensures that every taxable individual contributes fairly,” Subair added.



To streamline compliance, LIRS has deployed agents to schools and markets, establishing one-stop centers where individuals can obtain tax clearance certificates without visiting tax offices. Flexible installment payment options are also available, but full payment must be completed before issuing the TCC.

The Lagos State Government insists that its free education policy, covering kindergarten to SS3, remains intact, with WAEC registration fees still being covered for SS3 students in state-owned schools.

However, the introduction of a tax clearance requirement has sparked debate over whether it contradicts the spirit of free education. Critics argue that placing financial hurdles before students undermines the policy’s accessibility, especially for economically disadvantaged families.

As the controversy unfolds, education stakeholders and civil society groups are expected to weigh in on the impact of taxation on students’ rights to education in Lagos State.

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