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Tax Clearance Certificate, Now Precondition For Doing Business In Delta, Says Onyeme



By Giovanni Emephia

Ministries, departments and agencies of the Delta State Government, including Local Government Council officials, corporate bodies and statutory authorities, have been reminded of their statutory responsibilities under the Delta State Internal Revenue Service Law 2020 to demand for Tax Clearance Certificate (TCC) from any individual or corporate entity with which they had any form of business transactions in the state.

In a statement by the Chairman, Delta State Internal Revenue Service, Sir Monday Onyeme, this reminder became necessary to draw attention to the need to plug revenue leakages in the state.

The statement listed the business transactions affected to include, but not limited to, “application for the governor’s consent to real property transactions, including applications for certificates of occupancy; registration as a contractor; application for award of contracts by government, its agencies and registered companies; application relating to the establishment of a business and appointment to public offices.”

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Others were the application for approval of building plans, government licence or permits and any other application for which tax clearance certificate is required under section 85 of the Personal Income Tax Act.

The statement also directed the Commissioners for Stamp Duties in Asaba and Warri to continue to make TCC a precondition when checking documents of property transaction before accepting such document for stamping or registration as the case may be.


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