For Direct Assessment: Self-Assessment Tax Form, Proof of Service, Interview Sheet, Income Tax Working Sheet, Notice of Assessment, E-Payment Receipt, Bank Teller, Payment Receipts for relevant years, Application for TCC, Employees Annual Assessment File, Evidence of TIN Registration.
For PAYE Scheme: Taxpayer’s application for TCC, tax returns for the last three years and the current year, proof of tax remittance, Certificate of Payment and Tax, Tax Identification Number, detailed taxpayer brief, and two passport photographs.

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