The Federal Capital Territory Administration (FCTA) has prohibited Ministries, Departments and Agencies (MDAs) from providing services to citizens without first requesting and validating their tax clearance certificates. This prohibition extends to the FCTA’s own Secretariats, departments, commercial banks, and other organisations.
The directive was given in a communique from the FCT Minister, Chief Nyesom Wike, dated October 4, 2023.
The FCT Minister of State, FCTA Permanent Secretary, FCTA Chief of Staff, FCT Mandate Secretaries, FCT High Court Chief Registrar, and all Directors/Heads of Secretariats Departments and Agencies SDAs were addressed in the memo.
The memo, which was titled “Enforcing Section 85 of the Personal Income Tax Act, 2011 (as Amended) and Section 31 of the Federal Capital Territory Internal Revenue Service Act 2015 on Demand and Verification of Tax Clearance Certificate TCC by MDAs, Commercial Banks and SDAs in the FCT,” listed a number of transactions requiring the obligatory demand for the said certificates.
Among the transactions are applications for government loans, motor vehicle registration, applications for land, applications for certificate of occupancy and 22 others.
The communique reads:
“The Federal Capital Territory Administration FCTA has observed with dismay, lack of implementation and adherence to the provisions of section 85 of Personal Income Tax Act (PITA), 2011 (as Amended) and Section 31 of the Federal Capital Territory Internal Revenue Service Act, 2015 that provide for the demand and verification of Tax Clearance Certificates TCC from residents of the FCT before rendering of services or performance of transactions.
“It is pertinent to note that both the Personal Income Tax Act (PITA) 2011 (as amended) and the Federal Capital Territory Internal Revenue Service Act, 2015 provide that Ministries, Departments and Agencies (MDAs), Commercial Banks, Secretariats, Departments & Agencies (SDAs) of the Federal Capital Territory Administration (FCTA) as well as Area Councils, corporate bodies, and statutory authorities among others must demand and verify TCC from residents before rendering of services or performing any transaction”.
cc: Vanguard Ng
