The Kogi State Government has made it mandatory for students seeking admission into tertiary institutions in the state to present their parents’ tax clearance certificates (TCC) as part of registration requirements.
This announcement was made by Sule Enehe, Chairman of the Kogi State Internal Revenue Service, during a press briefing in Lokoja on Wednesday. He explained that the policy, aimed at boosting the state’s revenue, had been in effect for two years at Prince Abubakar Audu University, Ayingba, and Federal University, Lokoja.
Enehe noted that despite the policy’s existing implementation, it had only recently drawn widespread public attention, sparking controversy. Several civil society organizations (CSOs) and activists have threatened to challenge the legality of the directive in court.
Defending the government’s position, Enehe stated that the policy aligns with constitutional provisions.
“The decision to compel students to provide their parents’ tax clearance certificates at the point of registration is lawful,” he said. “Section 24(f) of the Constitution of the Federal Republic of Nigeria mandates every citizen to declare their income and pay taxes. Additionally, Section 96 of the Personal Income Tax Act stipulates that failure to pay tax is punishable by law.”
He expressed surprise at the public’s delayed reaction to the policy, revealing that a formal directive had been issued to the Secretary to the State Government two years ago.
According to Enehe, the financial sustainability of the state’s educational institutions necessitates the measure.
“Kogi runs three universities alongside other tertiary institutions, which places a huge financial burden on the government. This policy is intended for the good of the people and the development of the state,” he added.
Despite the criticism and potential legal battles, the government maintains that the tax clearance requirement is essential to ensuring a more robust revenue base for the state’s educational system and other public services.