Kogi State Makes Tax Clearance Mandatory for Students
The Kogi State Government has introduced a controversial policy requiring students at state-owned tertiary institutions to present their parents’ Tax Clearance Certificate (TCC) as a prerequisite for registration.
The directive, issued in a circular from the Kogi State Internal Revenue Service (KGIRS) on November 26, 2024, will take effect from January 2025. The circular, signed by KGIRS Chairman Sule Salihu Enehe, was sent to all heads of the state’s tertiary institutions, including the Vice Chancellor of Confluence University of Science and Technology, Osara.
The memo reads, “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.”
The policy, however, has sparked outrage among various stakeholders, including parents, citizens, and human rights activists. They have condemned the decision as “harsh” and “absurd,” citing that it was not part of the initial admission and registration requirements.
Many individuals are concerned that students who fund their education independently or come from families of peasant farmers or private individuals outside the state will be unfairly affected. Idris Miliki Abdul, Executive Director of Conscience for Human Rights and Conflicts Resolution (CHRCR), expressed disbelief: “It’s unfortunate and condemnable, for a student that has registered and met all conditions stipulated in the admissions process and yet cannot enjoy his or her rights. It is ridiculous.”
The National Commissioner for the Right to Education at the National Human Rights Commission, Sir Agabaidu Jideani, while acknowledging the importance of tax compliance, warned that the policy could inadvertently violate children’s rights 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,” Jideani stated.
Legal experts, including rights activist Arome Odoma, have raised concerns over the policy’s legality. In a pre-action notice sent to Governor Ahmed Usman Ododo and the Chairman of the KGIRS, Odoma argued, “This policy is not only repugnant to Natural Justice, Equity, and good conscience but also an attempt to deprive the future leaders of their right to education. Education is not a privilege, but a right.”
The Kogi State Commissioner for Information, Kinsley Fanwo, did not respond to inquiries about the policy. Similarly, Muktar, the Public Relations Manager for KGIRS, indicated he would need clearance before providing further comment.
