Debunking Tax Clearance Myths in Nigerian Elections

By Okoi Obono-Obla

Debunking Tax Clearance Myths in Nigerian Elections:

Introduction:

In recent debates, some commentators have suggested that Section 84 of the Electoral Act 2026, when read alongside the Tax Reform Acts 2025, imposes a requirement for aspirants to supply their Tax Identification Number (TIN) and Tax Clearance Certificates (TCC) before they can contest elections in Nigeria. This impression is misleading and not supported by the law.

What Section 84 Actually Says:

Section 84 subsections (1) and (2) of the Electoral Act 2026 deal exclusively with the process of nomination of candidates by political parties:

Parties must hold primaries for aspirants to elective positions, monitored by INEC.

Nomination procedures must be by direct primaries or consensus.

There is no mention of tax documentation, TIN, or TCC in these provisions.

The Role of the Tax Reform Acts 2025:

The Tax Reform Acts 2025 were enacted to modernize Nigeria’s tax system, improve compliance, and strengthen revenue collection. They introduced measures such as linking National Identification Numbers (NIN) to tax records and streamlining corporate tax obligations. However, these Acts are tax laws, not electoral laws. They do not prescribe eligibility criteria for political office.

Constitutional Requirements for Candidates:

Eligibility to contest elections in Nigeria is primarily governed by the Constitution of the Federal Republic of Nigeria, 1999 (as amended). For example:

Presidential candidates must be citizens by birth, at least 35 years old, and members of a political party.

There are requirements relating to education and criminal records.

Tax compliance is relevant only insofar as the Constitution requires candidates to have paid taxes as prescribed by law, but this is not tied to Section 84 of the Electoral Act.

Why the Misinterpretation Persists:

Party screening practices: Some political parties may request tax clearance certificates during internal vetting, but this is a party-level decision, not a statutory requirement under Section 84.

Public confusion: The overlap between tax obligations and constitutional provisions has led some to wrongly assume that the Electoral Act itself imposes tax documentation requirements.

Key Takeaway:

Tax compliance is important for all citizens, including aspirants, but it is not a statutory prerequisite under Section 84 of the Electoral Act 2026. Any assertion to the contrary misrepresents the law and should be corrected to avoid misleading the public.

Already section 85 of the Electoral Act 2026 has clearly that the requirements aspirants seeking for nominations of their political parties tickets are those contained in sections 65,66,106,107,170,171,187 of the Constitution of the Federal Republic of Nigeria,1999 (as amended) no more no less.

Conclusion:The claim that Section 84 of the Electoral Act 2026 and the Tax Reform Acts 2025 impose TIN and TCC requirements for nomination is false. Section 84 is about nomination procedures, while the Tax Reform Acts are about revenue administration. Candidate eligibility remains governed by the Constitution, not by tax statutes or Section 84.