Kogi Government Mandates Tax Clearance for Admission into Tertiary Institutions

The Kogi State Government has announced a policy requiring parents to present tax clearance certificates (TCC) as a prerequisite for their children’s admission into tertiary institutions within the state. The directive, which has been in place for two years at Prince Abubakar Audu University, Ayingba, and Federal University Lokoja, is now being fully enforced to enhance the state’s revenue.

Sule Enehe, Chairman of the Kogi Board of Internal Revenue Services, disclosed this during a press conference in Lokoja on Wednesday. He emphasized that the policy is backed by law and essential for the state’s financial development.

“Section 24(f) of the Constitution of the Federal Republic of Nigeria obliges citizens to declare their income and pay taxes. Furthermore, under Section 96 of the Personal Income Tax Act, failing to pay taxes carries legal consequences,” Enehe stated.

Policy Draws Criticism

The policy has sparked controversy, with civil society organizations (CSOs) and activists arguing that it imposes an undue burden on families, particularly those from less privileged backgrounds. Some groups have threatened to challenge the initiative in court, claiming it restricts access to education and exacerbates social inequality.

In response, Enehe defended the policy as a necessary measure to ensure tax compliance and support the state’s development. “This policy is for the good of the people and crucial for the progress of Kogi State. The state government bears a significant financial burden funding three universities and other tertiary institutions,” he said.

Enehe also expressed surprise at the backlash, noting that the policy was introduced two years ago. “The public discourse on this policy is coming late, but it remains an essential step to ensure tax compliance and strengthen the state’s finances,” he added.

Concerns Over Access to Education

While the government insists the policy aligns with constitutional and statutory provisions, critics argue it unfairly targets low-income families who may struggle to meet tax obligations. Activists warn that the policy could have long-term implications for access to education and social equity in Kogi State.

Broader Tax Reforms in Nigeria

The policy coincides with broader national tax reforms, which require Nigerians to pay taxes on all income, regardless of the source. Taiwo Oyedele, Chairman of the Presidential Committee on Fiscal Policy and Tax Reforms, recently affirmed the need for comprehensive tax compliance during a Twitter Space discussion.

The Kogi State policy highlights the growing focus on tax enforcement in Nigeria, balancing the need for revenue generation with concerns over fairness and accessibility.