In a recent move, the Kogi State Government has implemented a directive requiring students at state-owned tertiary institutions to provide their parents’ Tax Clearance Certificate (TCC) before proceeding with registration. This mandate, which is set to take effect from January 2025, was outlined in a circular issued by the Kogi State Internal Revenue Service (KGIRS) on November 26, 2024.
The circular, signed by Sule Salihu Enehe, Chairman of KGIRS, and directed to the heads of the state’s tertiary institutions, emphasizes that all fresh and returning students must present the TCC of their parents or guardians during the registration process. The policy, which aligns with state tax regulations, is expected to be strictly enforced starting in January 2025.
However, the new regulation has sparked widespread criticism from various quarters, including parents, concerned citizens, and human rights activists. Many have voiced their concerns over the potential hardships this could create for students, particularly those who are self-sponsored or whose parents are unable to meet the tax clearance requirements. Some critics argue that the policy is unfair, especially for children of peasant farmers or private citizens who do not reside in the state.
Idris Miliki Abdul, Executive Director of Conscience for Human Rights and Conflicts Resolution (CHRCR), called the policy “unfortunate and condemnable,” noting that students who have met all admission requirements should not be denied their right to register. He further urged the Nigerian Bar Association (NBA) in Kogi State to intervene swiftly in the matter.
The National Human Rights Commission of Nigeria (NHRC) also expressed concerns about the policy’s potential impact on students’ access to education. Sir Agabaidu Jideani, National Commissioner in Charge of the Right to Education, acknowledged the government’s efforts to enforce tax compliance but warned that denying students registration based on their parents’ tax status could violate their fundamental right to education.
Legal practitioner and rights activist Arome Odoma has raised questions regarding the policy’s legality, arguing that it is contrary to natural justice and could unfairly deprive students of their right to education. In a pre-action notice sent to Governor Ahmed Usman Ododo and the Chairman of the KGIRS, Odoma called for the policy to be reviewed, asserting that education should be guaranteed for all students, regardless of their parents’ tax status.
