The Kogi State Government has mandated students at the state-owned tertiary institutions to present their parents’ Tax Clearance Certificate (TCC) for registration.
![](https://thenigerialawyer.com/wp-content/uploads/2024/11/TheNigerialawyer-WhatsApp-Channel1.jpg")
The order is contained in a circular from Kogi State Internal Revenue Service (KGIRS), dated November 26, 2024 and addressed to all the heads of the state owned tertiary institutions, effective from January 2025.
The circular, signed by KGIRS Chairman, Sule Salihu Enehe, and copied to the Vice Chancellor, Confluence University of Science and Technology, Osara, marked KGIRS/PIT/ Vol.5/11647.
It read, “Enforcement of Tax Clearance as condition for students registration.
“This is to further remind you on the need to ensure compliance for the students of your institution to present the Tax Clearance Certificate (TCC) of their Parents or verifiable Guardian during the process of registration, either as fresh or returning students.
“In line with the provisions of the law , we shall carry out compliance beginning from January 2025.”
However, the move has drawn the ire of stakeholders: parents, concerned citizens and right activists in the state, who described the decision as harsh and absurd.
Several people sought more clarification, noting that the new directive was not in the students’ admission and registration requirements.
Many stakeholders raised observation that some students sponsored themselves and are children of peasant farmers or private individuals outside the state.
“We have been on it since last year. It’s unfortunate and condemnable, for a student that have registered and have met all conditions stipulated in the admissions process and yet cannot enjoy his or her rights. It is ridiculous.
“We urged the NBA in Kogi State as a matter of urgency to intervene quickly. There are students that are training themselves; where would they get the clearance from,” said Idris Miliki Abdul, Executive Director, Conscience for Human Rights and Conflicts Resolution (CHRCR).
Also, the National Commissioner in Charge of the Right to Education at the National Human Rights Commission of Nigeria, NHRC, Sir Agabaidu Jideani appreciated the efforts of the Kogi State Government to ensure tax compliance among its citizens, particularly parents.
“However, I strongly believe that the recent memo issued by the Chairman of the Kogi State Board of Internal Revenue Service, which mandates institutions of learning to refuse registration to students without a verifiable tax clearance certificate from their parents, may inadvertently deny children their right to education.
“Our quest to satisfy the financial urge of the government should not deprive the citizens of their fundamental rights especially that of education which is not freely given,” he said.
Meanwhile, a legal practitioner and Rights activist, Arome Odoma, has challenged the legality of the policy, in a pre-action notice addressed to the Governor of the State, Ahmed Usman Ododo, and the Chairman of the Board of Internal Revenue Service.
“This policy is not only repugnant to Natural Justice, Equity and good conscience but also an attempt to deprive the future leaders their right to education.
“The Chairman of the board should take note that education is not a privilege but a right, it then goes to say that education is legally guaranteed for all without discrimination,” said Odoma in his pre- action notice on Parental Tax Clearance for Student Registration.
The state Commissioner for Information and Communication, Kinsley Fanwo, did not respond to messages and calls when contacted.
However, the Public Relations Manager of the KGIRS, Muktar said, “I will speak with you after getting a clearance from my EC.”
He was yet to do so as of the time of filing this report.
The book, titled The Law of Torts in Nigeria: A Functional Approach, authored by Professor Hagler Sunny Okorie Ph.D and Ikeocha, Nathaniel Ngozi Esq, offers law students, practitioners, and academics a comprehensive guide to understanding and applying tort law in Nigerian courts. Interested buyers can place orders via the following contact numbers: 08028636615, 08037667945, 08032253813, or +234 902 196 2209.
______________________________________________________________________
[A MUST HAVE] Evidence Act Demystified With Recent And Contemporary Cases And Materials
ARTIFICIAL INTELLIGENCE FOR LAWYERS: A COMPREHENSIVE GUIDE
Reimagine your practice with the power of AI “...this is the only Nigerian book I know of on the topic.” — Ohio Books Ltd
Authored by Ben Ijeoma Adigwe, Esq., ACIArb (UK), LL.M, Dip. in Artificial Intelligence, Director, Delta State Ministry of Justice, Asaba, Nigeria.
Bonus:
Get a FREE eBook titled “How to Use the AI in Legalpedia and Law Pavilion” with every purchase.
How to Order: 📞 Call, Text, or WhatsApp: 08034917063 | 07055285878 📧 Email: benadigwe1@gmail.com 🌐 Website: www.benadigwe.com
Ebook Version: Access directly online at: https://selar.com/prv626
________________________________________________________________________ “Enhance Legal Practice With Authoritative Reports” — Alexander Payne Offers Comprehensive Law Reports, Spanning Over A Century Of Nigerian Jurisprudence
Interested buyers are encouraged to place their orders and enquiries via:
0704 444 4777, 0704 444 4999, 0818 199 9888
Website: www.alexandernigeria.com
