ICANTaxationNigerian Tax System and Administration2023

A tax clearance certificate issued by a tax authority covers:

AThe current year of assessment only
BThe three years of assessment immediately preceding the current yearCORRECT
CFive preceding years of assessment
DThe taxpayer's entire trading history
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Why the answer is B, and why the others tempt you.
A tax clearance certificate certifies that the taxpayer has fully paid the tax assessed for the three years of assessment immediately preceding the current year, or that no tax was due for those years.
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