Lagos State Announces Extension for Personal Income Tax Returns
The Lagos State Internal Revenue Service (LIRS) has officially extended the deadline for filing individual annual personal income tax returns from March 31 to April 14, 2026. This two-week extension, announced by LIRS Executive Chairman Ayodele Subair, aims to provide taxpayers with additional time to ensure accurate and complete submissions, addressing concerns over compliance and last-minute rushes.
Warning Against Complacency and Emphasis on Timely Filing
Despite the extension, Subair has cautioned taxpayers against complacency, emphasizing that filing annual tax returns should be a routine obligation rather than a last-minute scramble. He reiterated that March 31 remains the statutory deadline under Nigerian tax laws, and this extension is a one-off concession. Taxpayers are urged to use the extra time responsibly to avoid penalties or complications from inaccurate filings.
Transition to Digital Filing: Manual Submissions Abolished
In a significant move, the LIRS has fully discontinued manual tax filing. All taxpayers are now required to submit their returns exclusively through the LIRS eTax platform. Described as secure, user-friendly, and accessible 24/7, the portal requires filers to input their Tax Identification Number (TIN) carefully to prevent processing delays. This shift aligns with broader efforts to digitize tax administration in Lagos, reduce paperwork, and enhance revenue collection efficiency.
Who Must File and the Importance of Compliance
Under the Nigeria Tax Act 2025, every individual earning income in Nigeria is obligated to file an annual tax return for the previous year. Personal income tax is administered by the state tax authority where the individual resides, meaning Lagos residents must comply with LIRS regulations regardless of their state of origin. For salaried employees, taxes are typically deducted at source via the Pay-As-You-Earn system, but filing annual returns remains essential for record-keeping, verifying deductions, and obtaining a Tax Clearance Certificate. Self-employed individuals, freelancers, traders, and business owners have a more critical obligation, as they must declare income and calculate taxes independently.
Government Push for Tax Compliance and Support Channels
Earlier this year, Taiwo Oyedele, Minister of State for Finance, highlighted the importance of meeting tax obligations, noting that compliance applies to both employers and individuals. He clarified that employees cannot assume their responsibilities end once taxes are deducted, as filing remains a legal requirement. To assist residents, the LIRS has advised taxpayers experiencing difficulties to visit any of its offices or contact official channels, including its website, email support, and customer care hotline. With the new April 14 deadline, Lagos residents have a final opportunity to file correctly and avoid penalties while adhering to the law.
