How do these five compliance certificates fit together?

How TCC, CAC, ITF, NSITF and PenCom fit together for a Nigerian tender: one record and four certificates, each proving a different duty was met.

2 min readBy the Docufy editorial team

Quick answer

Each certificate proves a different duty. The CAC annual return proves the company register is accurate. The tax clearance certificate proves tax is paid. ITF, NSITF and PenCom each prove a different contribution is current. BPP frames the whole set around one idea: a bidder should have paid all taxes, pensions and social security contributions due.

CAC annual return proves
the company register is accurate
Tax clearance certificate proves
tax obligations are met
ITF, NSITF, PenCom prove
three separate contributions are current
Common validity ask in tenders
valid until 31 December of the bidding year
On this page

Five names, one tender pack, and no obvious map between them at first glance. Here is what each one actually proves, in plain terms, and how they connect.

What each certificate proves

The CAC annual return keeps a company's official register current: its directors, its shareholders, its registered address. It says nothing about tax or contributions. It only confirms the company itself is what its paperwork says it is.

The tax clearance certificate proves tax obligations have been met. What is a tax clearance certificate covers what it involves in full.

The ITF certificate proves a different duty: the training levy is paid. Who must pay the ITF levy sets out who this applies to.

The NSITF and PenCom certificates each prove a separate contribution again, social security and pensions respectively. Both sit outside this article's own scope; the NSITF compliance certificate guide and the PenCom compliance certificate for tenders cover them properly.

Why the CAC record sits underneath the rest

A tender board's checks on tax, pensions, training and social security all assume one thing first: that the company bidding is the company its paperwork describes. That assumption rests on the CAC record being current.

A company with an outdated CAC record, wrong directors or a lapsed annual return can find that even its other, perfectly valid certificates get questioned, simply because the foundation record looks unreliable.

The single thread running through all of them

BPP's own language draws these certificates together under one idea. It expects a bidder to have paid all taxes, pensions and social security contributions due. Each certificate here is evidence for one strand of that same duty, not five unrelated hoops.

Seen this way, the pack is not five arbitrary demands. It is one expectation, tax and social duties paid up, tested five different ways.

Why the dates keep clashing

Tenders commonly expect these certificates valid until 31 December of the bidding year. That shared expectation is why several of them tend to fall due within the same stretch of the year, not through any coordination between the agencies themselves.

Seeing your own gaps quickly

Rather than checking five separate calendars in your head, put every certificate's own date into one place. A compliance calendar built for this purpose shows what is current and what is close to lapsing, at a glance.

Common mistakes

  • Assuming one certificate can stand in for another because both mention "compliance".
  • Letting the CAC annual return slip while treating tax and contribution certificates as the only ones that matter.
  • Checking each certificate's date separately instead of in one place.

For the full list a federal bid typically asks for, see documents a federal tender bid needs and the tender compliance certificates checklist.

Questions people ask

Does the CAC annual return replace any of the other certificates?

No. It proves the company's own register, directors and shareholders, is accurate. It says nothing about tax, pensions, training or social security.

Is the tax clearance certificate the same as any of the others?

No. It is specific to tax. For what it involves, see what is a tax clearance certificate.

Why does a tender ask about pensions, training and social security separately?

Because they are three different legal duties, paid to three different bodies. A certificate from one does not stand in for another. The PenCom compliance certificate for tenders and NSITF compliance certificate guide cover two of them.

What is the fastest way to see what my business is missing?

A compliance calendar that tracks every certificate's own date, rather than checking each one separately from memory.

Sources

Last checked 27 Sep 2026. Fees and rules change; the agency that issues the document has the final word. See our editorial policy.

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