In a bold move aimed at improving the state’s financial capacity, the Kogi State Government has maintained its stance that presenting a parent’s Tax Clearance Certificate (TCC) will remain a mandatory requirement for students seeking to register at any of the state’s tertiary institutions.
Governor Usman Ododo’s administration introduced the policy two years ago, and despite growing controversy, the Kogi Board of Internal Revenue Services (KGIRS) Chairman, Mr. Sule Enehe, confirmed the state’s unyielding position during a media interaction in Lokoja this week.
Enehe explained that the policy was not just a financial measure but also in line with the constitutional duty of all Nigerian citizens to pay taxes. “It’s a good policy aimed at generating the much-needed revenue to support our state-owned universities and other educational facilities,” he said. “It’s also backed by the law. Section 24(f) of the Constitution mandates that all citizens declare their income and pay taxes.”
The policy has sparked debates, with opponents labeling it as discriminatory and counterproductive. However, Enehe emphasized the need for public education on the matter. He reiterated that the policy, which applies to institutions like the Prince Abubakar Audu University in Ayingba and Confluence University of Science and Technology in Osara, was not a recent development. The memo to the Secretary of State issued two years ago, along with public service announcements, was meant to prepare the public, but it only gained significant attention recently.
“We’ve tried our best to inform the public through jingles on the radio, television, and public announcements,” Enehe explained. “It’s unfortunate that only now the public is starting to react. The policy was meant to support our universities, which bear significant financial burdens. We are hopeful that as we continue to educate the public, they will understand the broader benefits.”
The tax clearance requirement mandates that parents or guardians present evidence of their tax payments as part of the registration process for their children at Kogi State’s tertiary institutions. Critics, however, view this as a barrier to education, especially for lower-income families who may struggle with the financial implications of the policy.
One such critic, a spokesperson from the Civil Society Coalition for Education Reform (CSCER), stated, “This policy is an unnecessary burden on parents, particularly those from low-income backgrounds. Education should be a right, not a privilege for those who can afford to pay taxes. This policy goes against the spirit of accessibility and inclusivity in education.”
Despite these concerns, the Kogi government remains steadfast. The state’s financial challenges, compounded by the high cost of running multiple universities, are cited as the primary reasons for the tax clearance condition. Enehe acknowledged the state’s financial constraints and justified the policy as a necessary move to ensure the sustainability of Kogi’s educational institutions.
“Kogi State runs three public universities, and like any government, we face the challenge of financing these institutions,” said Enehe. “By ensuring that every adult citizen is contributing through tax payments, we create a more self-sufficient and resilient state. Education is one of the many areas that require funding, and this policy helps us alleviate some of the strain.”
Opponents of the policy argue that it creates an unnecessary obstacle for students from less affluent backgrounds, potentially limiting their access to education. According to a member of the Nigerian Students’ Union (NSU), the tax clearance mandate could negatively impact university enrollment rates, particularly in a state where unemployment and poverty are prevalent. “Many students are already struggling with tuition fees, accommodation, and other expenses. Adding a tax clearance requirement on top of that is an unfair burden,” said the NSU member, who requested anonymity for fear of reprisal.
Some have even threatened to challenge the policy in court. “We will explore all legal options available to us,” declared a representative from the Educational Rights Advocacy Group (ERAG). “We believe that this policy infringes on the right to education and discriminates against parents who are unable to pay taxes due to unemployment or low-income status.”
However, Enehe countered these arguments by highlighting the broader public benefits of the policy. “It’s important for citizens to recognize that tax contributions are what fund public services, including education,” he said. “This policy is not an attack on the people but a strategy to ensure that our state can sustain its education sector without relying on federal allocations alone.”
Despite the tensions surrounding the policy, the Kogi government remains resolute in its decision to enforce the tax clearance requirement. The government plans to continue its public sensitization campaigns, hoping to reduce public resistance and build broader support for the initiative. “This is for the long-term benefit of our education system and the people of Kogi State,” Enehe concluded.
As the debate over the policy rages on, Kogi State’s approach raises important questions about the role of taxation in funding public services and the balance between generating revenue and ensuring equal access to education for all citizens. While some see the policy as a pragmatic solution to the state’s financial challenges, others view it as an overreach that could impede students’ right to education.
