Lagos Tax Authority Grants Deadline Extension for Employers
The Lagos State Internal Revenue Service (LIRS) has officially announced a significant extension for the submission of employers' annual tax returns, providing businesses with additional time to comply with their statutory obligations. According to an official statement released by the agency, the deadline has been moved from the original date of February 1 to February 7, 2026, marking a one-week grace period for all employers operating within the state.
Official Statement from LIRS Leadership
Dr. Ayodele Subair, the Executive Chairman of LIRS, confirmed the extension in a detailed communication issued on Friday. He emphasized that while the statutory deadline for filing employers' annual tax returns is typically January 31 of each year, this temporary extension has been implemented to ensure that organizations have sufficient time to submit accurate and complete tax information. Dr. Subair stressed that proper tax filing remains a fundamental responsibility for all businesses operating in Lagos State, and he urged employers to prioritize compliance as a routine aspect of their operational activities.
The extension is specifically designed to accommodate employers who may require additional time to gather and verify their tax data, thereby reducing the likelihood of errors or omissions in their submissions. This move reflects the agency's commitment to facilitating a smoother tax administration process while maintaining rigorous compliance standards.
Mandatory Electronic Filing Through eTax Platform
In his statement, Dr. Subair reiterated that all annual tax returns must be filed exclusively through the LIRS eTax platform, as manual submissions have been completely discontinued. The agency described the eTax portal as a secure, user-friendly, and continuously accessible system that streamlines the filing process for employers. "Employers are therefore required to file their returns exclusively through the LIRS eTax portal," the agency affirmed, highlighting the platform's reliability and efficiency.
Additionally, the LIRS chairman advised employers to ensure that the Tax Identification Numbers (TaxID) of all employees are accurately captured during the submission process. This attention to detail is crucial for maintaining proper records and avoiding potential discrepancies that could lead to compliance issues.
Support and Clarification for Employers
Recognizing that some employers may encounter challenges or require assistance, Dr. Subair outlined available support channels. Employers who need further clarification or technical help can visit any LIRS office or contact the agency through its official website and communication channels. This proactive approach aims to address any concerns promptly and ensure a seamless filing experience for all stakeholders.
Enhanced Enforcement Measures Against Tax Defaulters
Simultaneously, the Lagos State government is intensifying its enforcement efforts against tax defaulters. The LIRS has announced plans to recover unpaid taxes directly through third parties, including banks, employers, tenants, debtors, and business partners. This strategy involves invoking the statutory "Power of Substitution" under Section 60 of the Nigeria Tax Administration Act, 2025 (NTAA 2025), which empowers tax authorities to intercept funds owed to defaulting taxpayers.
The agency has also issued a stern warning against artificial or fictitious transactions aimed at reducing tax liabilities, stating that such arrangements will be disregarded under the NTAA 2025. Entities found engaging in these practices may face investigations, penalties, and additional tax assessments. This warning applies broadly to all taxpayers in Lagos State, including companies, partnerships, trusts, individuals, and other relevant stakeholders.
By combining the deadline extension with robust enforcement measures, the LIRS aims to balance support for compliant employers with stringent actions against evasion, thereby strengthening the state's revenue collection framework and promoting overall tax compliance.
