LIRS Gives Taxpayers Extra Time, Moves Filing Deadline To April 14

The Lagos State Internal Revenue Service (LIRS), has announced an extension for the submission of individual annual income tax returns for the 2025 tax year. Taxpayers now have until April 14, 2026, to file their returns, instead of the earlier deadline of March 31, 2026.

This extension represents a two‑week grace period designed to give taxpayers additional time to prepare, review, and submit accurate and complete tax returns.

Background: Statutory Filing Requirement

Under Lagos State tax laws, individuals earning income in the state are required to file an annual tax return covering the preceding year. The statutory deadline has traditionally been March 31 of each year, after which returns may be considered late.

This filing requirement applies to:

• Employees and salaried workers (even where tax has been deducted at source through PAYE),
• Self‑employed individuals, freelancers, and business owners who must declare their income and calculate their tax liabilities.

Official Statement from LIRS

In a statement issued by LIRS and signed by the Head of Corporate Communications, Monsurat Amasa‑Oyelude, the Executive Chairman, Dr. Ayodele Subair, explained the rationale for the extension:

• Provide adequate time for taxpayers to complete returns accurately without last‑minute pressure.
• Remind taxpayers that compliance with tax obligations should be a routine and disciplined practice, not just a reaction to deadlines.

Dr. Subair also noted that while the new date provides flexibility, it should not be seen as a reason for complacency.

Electronic Filing Requirement

A major administrative update reiterated by LIRS is that manual tax filing has been completely phased out.

Filing Must Be Done Through:

LIRS eTax portal: https://etax.lirs.net
This is now the sole approved channel for submitting individual tax returns.

The portal is described as:

• Secure
• User‑friendly
• Available 24/7 for filing purposes

Dr. Subair reminded taxpayers to ensure their Tax Identification Number (TaxID), is entered correctly before submission to avoid processing or validation issues.

Mandatory Use of eTax Platform

LIRS confirmed that all individual tax returns must be filed through its electronic tax system (eTax).

Key requirements include:

• Filing must be done online only
• Taxpayers must ensure their Tax Identification Number (TaxID), is correctly entered
• Incorrect or missing TaxID details may lead to processing delays or errors

The digital-only approach reflects LIRS’s broader effort to modernize tax administration and improve efficiency.

Assistance & Support for Taxpayers

Individuals who need help with filing can access support through several channels:

• Visit any LIRS office for in‑person assistance
• Official LIRS website: www.lirs.gov.ng
• Email: [email protected]
• Customer care hotline: 0700‑CALL‑LIRS (0700‑2255‑5477)

These support options are aimed at ensuring taxpayers understand how to use the eTax system and fulfill their obligations without errors.

Why the Extension Matters

Takes Pressure Off Taxpayers

The extension acknowledges that:

• Some individuals may need more time to gather documentation,
• Others may be navigating the fully digital filing process for the first time.

Encourages Compliance

By stretching the filing window, LIRS aims to:

• Reduce errors from rushed submissions,
• Encourage voluntary compliance, and
• Improve the completeness and accuracy of tax data.

Lagos State Focus

It’s worth noting that personal income tax in Nigeria is administered by the internal revenue service of the state of residence, not the state of origin. For Lagos residents and workers, this means LIRS is the enforcing body.

Legal Framework Behind Tax Filing

The obligation to file annual tax returns is backed by Nigerian law. According to Amasa-Oyelude:

• Under 1999 Constitution of the Federal Republic of Nigeria (Section 24(f)), citizens are required to declare income honestly
• The Nigeria Tax Administration Act 2025 (Sections 13 & 14(3)) mandates that:

Every individual with taxable income must submit a true and correct return of total earnings from all sources.

Filing timeline requirement:

• Returns must be submitted within 90 days of the start of a new assessment year
• This covers income earned between January 1 and December 31, 2025

Who Must File Returns?

The filing requirement applies broadly to all taxable individuals in Lagos State, including:

• Salaried employees under the PAYE system
• Self-employed individuals and freelancers
• Business owners and professionals
• Individuals in the informal sector

Even employees whose taxes are deducted at source are still required to file annual returns.

Backstory: Earlier Deadline Reminder

In February 2026, LIRS had issued a public notice reminding taxpayers to meet the March 31 deadline for filing returns.

That earlier directive aimed to:

• Encourage early compliance
• Prevent last-minute congestion on the filing system
• Reduce filing errors

The latest extension reflects a recognition that some taxpayers may still need more time, particularly with the transition to fully digital filing.

Broader Tax Policy Developments in Nigeria

The extension comes amid significant reforms in Nigeria’s tax system at both state and federal levels.

Recent developments include:

• Extension of employers’ annual tax return deadline earlier in January (from February 1 to February 7)

• Introduction of four major tax laws, including:

  • Nigerian Revenue Service Establishment Act
  • Joint Revenue Service Establishment Act (effective June 26, 2025)
  • Nigerian Tax Act
  • Nigeria Tax Administration Act 2025

These reforms are part of ongoing efforts to:

• Modernise Nigeria’s tax framework
• Improve coordination between federal and state tax authorities
• Strengthen compliance and revenue generation

Summary of Key Details

Final Note

Taxpayers are encouraged to take advantage of the extension to file timely and accurate returns, ensuring compliance and avoiding potential penalties. Filing through the official digital platform streamlines the process and enhances security and record keeping.