The Lagos State Internal Revenue Service (LIRS) has extended the deadline for the submission of individual annual tax returns by two weeks, shifting 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, March 30, 2026. The extension is intended to provide taxpayers with additional time to prepare and file accurate returns.
LIRS Executive Chairman Dr. Ayodele Subair stressed the importance of timely compliance, urging individuals to make tax filing a regular personal responsibility. He reiterated that electronic submission through the LIRS eTax platform remains the only acceptable method, as manual filings have been completely discontinued.
Taxpayers are also advised to ensure their Tax Identification Number (TIN) is correctly reflected in their submissions to avoid delays or rejection.
The extension follows an earlier reminder issued by LIRS in February, which had set the original deadline for March 31, 2026. According to the service, the requirement applies to all taxable persons, including self-employed individuals, business owners, professionals, employees under the Pay-As-You-Earn (PAYE) scheme, and those in the informal sector.
The directive is in line with Section 24(f) of the 1999 Constitution of the Federal Republic of Nigeria and Sections 13 and 14(3) of the Nigeria Tax Administration Act 2025, which mandate every individual with taxable income 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 start of the new assessment year.
A similar extension was granted in January for employers’ annual tax returns, moving the deadline from February 1 to February 7.
The latest move by LIRS aligns with broader efforts at both state and federal levels to modernise Nigeria’s tax administration. At the federal level, the introduction of four new tax laws — including the Nigerian Revenue Service Establishment Act, the Joint Revenue Service Establishment Act, the Nigerian Tax Act, and the Nigerian Tax Administration Act — reflects ongoing reforms aimed at improving compliance, efficiency, and transparency across the tax system.
Taxpayers in Lagos State are encouraged to take advantage of the additional time to file their returns accurately through the eTax platform and avoid last-minute errors or penalties.
