Lagos Announces New Date For Residents to File Personal Income Tax Returns
- Deadline for personal income tax returns extended to April 14, 2026, by LIRS
- LIRS warns taxpayers against complacency, urging timely and accurate submissions
- Manual filing abolished; all returns now to be submitted via the LIRS eTax platform
Pascal Oparada is a journalist with Legit.ng, covering technology, energy, stocks, investment, and the economy for over a decade.
The Lagos State Internal Revenue Service (LIRS) has announced a two-week extension for the filing of individual annual personal income tax returns, shifting the deadline from March 31 to April 14, 2026.
The extension, disclosed by LIRS Executive Chairman Ayodele Subair, is aimed at giving taxpayers more time to submit accurate and complete returns, amid growing concerns about compliance and last-minute rush.
Source: UGC
According to a statement signed by the agency’s Head of Corporate Communications, the move is designed to ease pressure on individuals while encouraging proper documentation and transparency.
“Not an excuse for delay,” LIRS warns
Despite the deadline shift, Subair warned taxpayers against complacency, stressing that filing annual tax returns should become a routine obligation rather than a last-minute scramble.
According to a Punch report, he reiterated that March 31 remains the statutory deadline under Nigerian tax laws, and the extension should be viewed as a one-off concession rather than a new norm.
The LIRS boss urged residents to take advantage of the additional time responsibly and avoid penalties or complications that may arise from inaccurate filings.
Manual filing is phased out completely
In a significant shift, the agency confirmed that manual tax filing has now been fully discontinued. All taxpayers are required to submit their returns exclusively through the LIRS eTax platform.
Describing the portal as secure, user-friendly, and accessible 24/7, Subair encouraged filers to carefully input their Tax Identification Number (TIN) to avoid errors that could delay processing.
The move aligns with broader efforts to digitise tax administration in Lagos, reduce paperwork, and improve efficiency in revenue collection.
Who must file and why it matters
Under the Nigeria Tax Act 2025, every individual earning income in Nigeria is required to file an annual tax return covering the previous year.
Personal income tax is administered by the tax authority in the state where an individual resides. This means Lagos residents must comply with LIRS regulations, regardless of their state of origin.
For salaried employees, taxes are typically deducted at source through the Pay-As-You-Earn system. However, filing annual returns remains essential for proper record-keeping, verifying deductions, and obtaining a Tax Clearance Certificate.
For self-employed individuals, freelancers, traders, and business owners, the obligation is even more critical, as they are responsible for declaring income and calculating taxes independently.
The government pushes for compliance
Earlier in the year, Taiwo Oyedele, Minister of State for Finance, emphasised 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 from their salaries, as filing remains a legal requirement.
Support channels open for taxpayers
To assist residents, LIRS has advised taxpayers experiencing difficulties to visit any of its offices or reach out through official communication channels, including its website, email support, and customer care hotline.
Source: Getty Images
With the new April 14 deadline now in place, Lagos residents have a final window to get their filings right—avoiding penalties while staying on the right side of the law.
12 things employers must know as PAYE filing deadline nears
Legit.ng earlier reported that, as the deadline for filing annual Pay-As-You-Earn (PAYE) returns approaches, employers across Nigeria are under renewed pressure to comply with the country’s updated tax framework.
January has once again emerged as a critical compliance month, particularly under the newly introduced tax reforms that reshape personal income tax administration.
Speaking during a media briefing, Tokunbo Akande, special adviser to the executive chairman of the Lagos State Internal Revenue Service (LIRS), clarified filing obligations, addressed concerns over penalties and Tax Identification Numbers, and dispelled widespread misconceptions about the new regime.
Source: Legit.ng
