LIRS Extends Tax Filing Deadline to April 14, 2026

The Lagos State Internal Revenue Service has extended the deadline for filing individual annual tax returns by two weeks, shifting it to April 14, 2026.

The extension is intended to give taxpayers additional time to complete and submit accurate returns, according to a statement issued by the agency.

LIRS Executive Chairman, Dr. Ayodele Subair, emphasised the importance of timely compliance, noting that filing tax returns should become a routine obligation for all taxpayers.

He reiterated that electronic filing through the LIRS eTax platform remains the only approved method, as manual submissions have been fully phased out.

He also advised taxpayers to ensure that their Tax Identification Number is correctly captured in their filings to avoid errors or delays.

Earlier reminders had urged all taxable individuals — including employees, business owners, professionals, and those in the informal sector — to submit returns covering income earned within the previous year.

“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 within 90 days of the commencement of a new assessment year,” the statement noted.

The extension reflects efforts by the tax authority to ease compliance and minimise last-minute errors, while reinforcing its commitment to an efficient and seamless filing process.