A TCC is often required for:

Applying for licenses
Securing government loans
Obtaining real estate title documents
Bidding for government contracts
Acting as a surety for someone on bail
Applying for trade licenses like NUPRC & NCC licenses
Processing import/export licenses
Getting a gaming license
Expatriates and non-citizens doing business in Nigeria also need a TCC to comply with local tax laws and avoid double taxation if their country has a bilateral tax agreement with Nigeria

Read more: https://blog.taxpal.africa/tax-clearance-certificate-in-nigeria/