Once a person has paid and is not owing any tax or remittance for the past 3 years, the tax authority must issue a tax clearance certificate to such person within 2 weeks of a demand for same or give reason for the denial. Hence, payment for tax of the present year is not a condition for issuance of a tax clearance certificate unless the tax payer is relocating from Nigeria for good.
My authorities are sections 1, 2, 3, 85, 108 and 109 of the Personal Income Tax Act 1993.
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