Legally Required Document

Applicable to: All business entities

Holder of Document: Business entity which has met its tax obligations. 

Signature required by:
Commissioner General of the GRA or his/her assignee.

Key considerations when checking the doc:
1. Is the name on the certificate the same as the entity/person that uses/presents it?
2. Is the TIN on the certificate that of the entity/person?
 Does the certificate bear the GRA logo and hologram?
 Is the certificate valid in terms of the expiry date indicated on it at the time of review?
 Is the certificate signed by an appropriate GRA officer?

Purpose and content of document:
Demonstrates that the certificate holder has met its tax obligations for the 3 years prior to issue of the certificate. The Tax Clearance Certificate (TCC) is applied for and issued for a specific purpose. For example, in the case of forestry, it is needed during the application for a TUC, and for renewing a property mark. The TCC bears the unique Tax Identification Number (TIN) of the person/entity, the entity’s name and address, the business type, the tax assessment years, the purpose for the issuance of the certificate, the certificate serial number, the date of issue, the expiry date (because tax liabilities are mostly due every month), the issuing GRA office, and the signature of the GRA Commissioner General or his/her assignee, among other information.

Evidence limitations and weaknesses:
The last two tax assessed years might not reflect the actual tax obligation of the entity when it is not based on tax audited account.