The Lagos State Internal Revenue Service has announced a two‑week extension for the submission of individual annual tax returns, shifting the deadline from April 1 to April 14, 2026.
In a statement released on Monday and signed by Monsurat Amasa‑Oyelude, head of corporate communications at LIRS, the extension was introduced to give taxpayers more time to accurately complete and submit their returns.
Dr. Subair explained, “The statutory deadline for filing of individual annual tax returns is March 31 every year,” noting that the two-week extension aims to enhance compliance and ease the last-minute strain on the e-filing system.
LIRS Executive Chairman, Dr. Ayodele Subair, reiterated the need for timely compliance, urging that filing annual tax returns become a regular personal obligation for all taxpayers.
Dr. Subair also reminded taxpayers that the LIRS eTax platform remains the sole approved channel for filing, noting that manual submission has now been fully discontinued.
According to Dr. Subair, individuals are expected to make timely filing of their annual income tax returns a priority and embed compliance into their routine tax practices.
He reiterated that electronic submission via the LIRS eTax platform is mandatory, as manual filings have been completely phased out.
Taxpayers were also encouraged to ensure their Tax Identification Number (TaxID) is correctly entered in their returns to avoid processing delays or errors.
The statement underscores LIRS’s ongoing efforts to streamline the tax filing experience for Lagos State residents.
Earlier in February, the service reminded individual taxpayers to complete their 2026 annual tax returns by March 31.
Monsurat Amasa‑Oyelude explained that this filing obligation extends to all individuals with taxable income, including self‑employed persons, business owners, professionals, employees under the Pay‑As‑You‑Earn system, and individuals operating in the informal sector.
She stated, “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.”
This individual tax return extension follows a similar adjustment earlier in the year when LIRS moved the deadline for employers’ annual filings from February 1 to February 7.
Meanwhile, at the federal level, Nigeria’s tax landscape has been evolving with the rollout of several new tax laws, including the Nigerian Revenue Service Establishment Act, the Joint Revenue Service Establishment Act, the Nigerian Tax Act and the Nigeria Tax Administration Act, all aimed at strengthening and modernising tax administration across the country.
