FIRS launches new Tax Clearance Certificate (TCC) Application Portal
Federal Inland Revenue Service (FIRS) has launched a new tax clearance certificate (TCC) application portal (“the new portal”), following the decommissioning of the current TCC application website (https://tcc.firs.gov.ng) (“the old portal”). Consequently, taxpayers have been advised to update their information with the FIRS to enable a smooth transition to the new portal and ease of processing TCC applications from next year.
To this effect, taxpayers are required to complete the FIRS Update Form (“the Update Form”) and submit same to their respective tax offices, or via the designated e-mail addresses of their tax offices for necessary action.
KPMG Comments
While we commend the FIRS on the launch of the new portal, we are aware that most taxpayers were issued restricted six-month TCCs earlier in the year, which will expire by 30 June 2020. Therefore, the timing for deactivating the old portal may not be most convenient for taxpayers who are currently applying for an extension of their TCCs through the old portal. This may also explain the difficulty taxpayers are experiencing in accessing the old portal.
Further, as the new portal is not yet operational for us to evaluate its features, it is hoped that the new portal will be robust enough to address the system downtime and other technical and operational issues experienced by taxpayers and tax officers with the old portal. Also, the old portal allowed taxpayers to download tax payment receipts and withholding tax (WHT) credit notes real-time. With the deadline for filing of companies’ income tax returns fast approaching, it is pertinent that the FIRS fast-tracks the operationalization of the new portal to enable taxpayers to download their available WHT credit notes to offset their income tax liability. Alternatively, the FIRS can provide a means for taxpayers to complete their TCC extension application, and access available WHT credit notes pending when the new portal becomes operational.
Meanwhile, as requested by the FIRS, taxpayers should comply with the FIRS’ directive by submitting the information required by the FIRS to update their records on the new portal.