This certificate is issued by RRA to taxpayers who owe no debt to the Treasury. Tax clearance certificate is specific and does not serve any other purpose except that for which it has been issued. This means that if it has been issued for the transfer of a bank loan, you can not use it for example in public procurement to secure tender for the supply of goods/services. However, one certificate can be used for more than one purposes, if such purposes are the ones for which that certificate was requested. A tax clearance certificate is valid for three (3) months, effective from the time it is issued. This is a mechanism through which the tax administration is able to recover arrears owed to the Government. Other areas where this may be useful is during change of destination of customs goods, etc.