LIRS reaffirms commitment to free WAEC, stresses tax compliance for public services

The Lagos State Internal Revenue Service (LIRS) has reaffirmed that the government’s provision of free West African Examinations Council (WAEC) registration for Senior Secondary School (SS3) students in state-funded schools remains a key component of its education policy.

The initiative, which is part of the THEMES PLUS agenda, underscores the government’s ongoing commitment to ensuring access to quality education from kindergarten to SS3 at no cost to students.

In a statement, the Executive Chairman of LIRS, Mr. Ayo Subair, emphasized that the free education policy is still in full operation and is just one aspect of the broader government efforts to improve the lives of Lagos residents.

Other initiatives under the THEMES PLUS agenda include affordable housing, efficient transportation, free healthcare, youth and small business empowerment programs, enhanced security, and better road infrastructure.

Mr. Subair clarified that while free WAEC registration and other public services remain available, it is a standard procedure for individuals seeking government benefits to provide a Tax Clearance Certificate (TCC).

He explained that obtaining a TCC requires filing annual tax returns and ensuring that tax payments are up to date based on declared income.

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“This requirement has been in practice for a long time and aligns with Section 85 of the Personal Income Tax Act (PITA) 2004 (as amended),” Mr. Subair stated.

He emphasized that all Lagos residents, whether formally employed or operating within the informal sector, are legally required to file their annual tax returns, declare their income, and pay any applicable taxes.

He further explained that tax compliance is not only a legal obligation but also part of the social contract between the government and residents. Revenues generated from taxes directly fund essential public services and development projects across the state.

Acknowledging concerns over the ease of obtaining a TCC, LIRS has taken steps to simplify the process. Tax officials and agents have been deployed to markets and schools to set up one-stop centers where residents can easily obtain their TCC without visiting tax offices.

To further accommodate informal sector taxpayers who may not have detailed financial records, the government has introduced a presumptive tax payment of ₦10,100 per year.

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This includes ₦10,000 in annual tax and a ₦100 development levy, ensuring that every income-earning resident contributes fairly to the state’s development. Flexible payment plans are also available, though full payment must be completed before a TCC is issued.

For students who do not reside with their biological parents, Mr. Subair confirmed that the TCC of their guardians would be accepted in place of their parents’ certificates.

Emphasizing the importance of fairness and transparency, Mr. Subair stated, “This policy is not about creating hardship but about ensuring that everyone plays their part in sustaining public services. Tax compliance is essential for accountability and the continuous improvement of infrastructure and social programs.”

The Lagos State Government remains committed to improving the quality of life for its residents by maintaining policies that support education, health, and infrastructure while reinforcing the responsibility of every taxable individual to contribute to the state’s progress.