eTCC       cTCC

Advantages of EBS-RCM


The Modified Tax Clearance Card (m-TCC) is another variant of the e-TCC (electronic-Tax Clearance Certificate). It is for individuals or artisans operating their own business ventures or vocation in the informal sector and are fulfilling their tax obligations through the payment of a fixed amount which may be reviewed from time to time by the Lagos State Internal Revenue Service (LIRS). This card can be upgraded to an e-TCC by the tax payer, going through the Direct Assessment process.