The Lagos State Internal Revenue Service (LIRS) has extended the deadline for the filing of employers’ annual tax returns by one week, moving it from February 1 to February 7.
The extension was announced by the Executive Chairman of LIRS, Dr Ayodele Subair, in a statement issued by the agency on Friday.
The move comes as part of efforts to ease compliance for employers while ensuring accurate submissions ahead of stricter enforcement of tax laws in Lagos State.
Dr Subair explained that under existing regulations, the statutory deadline for filing employers’ annual tax returns is January 31 of every year.
However, the service decided to grant a short extension to allow employers additional time to complete their filings correctly and avoid errors that could trigger penalties or further scrutiny.
What is the LIRS saying
The LIRS chairman said timely filing of annual returns should be treated as a core responsibility of employers, stressing that compliance must be embedded into routine business operations.
He added that the deadline extension should not be interpreted as a relaxation of enforcement standards.
“Employers must give priority to the timely filing of their annual returns, and compliance should be embedded as a routine business practice.”
“Electronic filing through the LIRS eTax platform remains the only approved method for submitting annual returns, as manual filings have been completely phased out.”
“Employers are therefore required to file their returns exclusively through the LIRS eTax portal: https://etax.lirs.net,” he said.
Subair also advised employers to ensure that the Tax Identification Number (TaxID) of all employees is correctly captured in their submissions and encouraged them to visit any LIRS office or use official communication channels for further guidance or support.
Flashback
LIRS’ renewed emphasis on compliance follows its recent announcement on the enforcement of stronger tax recovery measures under the Nigeria Tax Administration Act (NTAA) 2025.
Last week, the service disclosed plans to activate its statutory power of substitution to recover outstanding tax liabilities from defaulting taxpayers.
- The announcement followed the commencement of the implementation of the NTAA by the federal government, amid public debate over alleged alterations to certain provisions in the gazetted version of the law.
- According to LIRS, Section 60 of the NTAA 2025 authorises tax authorities to invoke the power of substitution where a taxpayer fails to pay an assessed and final tax liability when due.
- Under this provision, LIRS can legally direct third parties holding funds belonging to a taxpayer, or owing money to such taxpayer, to remit those funds to the service in settlement or partial settlement of unpaid taxes.
- The agency clarified that the power applies only to established tax liabilities that have become final and remain unpaid despite being due.
LIRS described the power of substitution as a lawful and efficient collection mechanism for recovering unpaid taxes, including Personal Income Tax, Capital Gains Tax, Stamp Duties and Withholding Tax administered by the service.
What you should know
At the federal level, the tax environment has undergone significant changes with the introduction and implementation of new tax laws.
The federal government began implementing two additional tax laws in January, on top of two others that came into force last year.
The four new laws include:
- The Nigerian Revenue Service Establishment Act
- The Joint Revenue Service Establishment Act, which commenced on June 26, 2025
- The Nigerian Tax Act (NTA)
- The Nigerian Tax Administration Act (NTAA).
The NTAA provides a unified legal framework for tax administration across federal and state tax authorities and introduces enforcement tools such as the power of substitution, which LIRS is now preparing to deploy alongside its ongoing drive for improved tax compliance.
