The Independent National Electoral Commission (INEC) has intensified scrutiny of candidates' tax compliance ahead of the 2027 general elections, following amendments in the Electoral Act 2026 that mandate submission of a valid Tax Clearance Certificate (TCC) as part of nomination requirements. Political aspirants across multiple parties now face potential disqualification if they fail to provide proof of up-to-date tax obligations. The Federal Inland Revenue Service (FIRS) confirmed that over 1,200 candidates have already been flagged for incomplete or invalid TCCs in preliminary screenings conducted in June 2025. INEC spokesperson Kayode Idowu stated, "No candidate without a verifiable TCC will be accepted during nomination forms submission." This marks the first election cycle where the TCC requirement is being strictly enforced nationwide.

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Over 1,200 candidates already flagged by FIRS suggests many politicians have long operated outside basic civic duties. If INEC enforces the TCC rule without exception, voters may see a notable reduction in the number of eligible candidates by 2027. This could reshape party primaries and force a recalibration of who gets to run for office. For ordinary Nigerians, it signals that financial accountability might finally apply to those seeking public office.