The Lagos State Internal Revenue Service (LIRS) has extended the deadline for filing individual annual tax returns by two weeks, moving it from April 1 to April 14, 2026.
The announcement was made in a statement signed by Monsurat Amasa-Oyelude, head of corporate communications at LIRS, on Monday.
The extension, the statement said, is intended to give individuals additional time to complete and submit accurate tax returns.
LIRS Executive Chairman, Dr. Ayodele Subair, emphasized the importance of timely filing, noting that compliance should become a routine personal practice for all taxpayers.
He also highlighted that electronic filing via the LIRS eTax platform remains the only approved method, as manual filings have been fully phased out.
What the LIRS is saying
Dr. Ayodele Subair said individuals must prioritise the timely filing of their annual income tax returns, and compliance should be embedded as a routine personal practice.
- He also reiterated that electronic filing through the LIRS eTax platform remains the only approved method for submitting annual returns, as manual filings have been completely phased out.
- He encouraged taxpayers to verify that their TaxID is accurately reflected in their filings to avoid delays or errors.
The statement reinforces LIRS’s commitment to facilitating a smooth and efficient tax filing process for residents of Lagos State.
Backstory
Earlier in February, LIRS had reminded individual taxpayers to file their 2026 annual tax returns on or before March 31.
Monsurat Amasa-Oyelude explained that this filing requirement applies to all taxable persons, including self-employed individuals, business owners, professionals, employees under the pay-as-you-earn (PAYE) scheme, and persons in the informal sector.
- “In accordance with Section 24(f) of the 1999 Constitution of the Federal Republic of Nigeria, and Sections 13 & 14(3) of the Nigeria Tax Administration Act 2025, every individual with taxable income is required to submit a true and correct return of total income from all sources for the preceding year (January 1 to December 31, 2025) within 90 days of the commencement of a new assessment year,” Amasa-Oyelude said.
The February reminder underlined LIRS’s commitment to ensuring compliance and preventing last-minute rushes that often lead to errors.
What you should know
The extension for individual tax returns follows a similar move in January, when LIRS extended the deadline for employers’ annual tax returns from February 1 to February 7.
- At the federal level, the tax environment has undergone significant changes with the introduction of new laws.
- In January, the federal government implemented two additional tax laws, adding to 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 (commenced June 26, 2025), the Nigerian Tax Act (NTA), and the Nigerian Tax Administration Act (NTAA).
These changes reflect ongoing efforts to modernize Nigeria’s tax framework and strengthen compliance at both the state and federal levels.
