The Lagos State Internal Revenue Service (LIRS) has extended the deadline for filing individual annual income tax returns by two weeks, moving it from March 31 to April 14, 2026.
The extension gives taxpayers more time to file their returns for the 2025 financial year.
In a statement issued on Monday, Ayodele Subair, LIRS executive chairman, said the decision was taken to allow residents submit accurate information.
He, however, cautioned that the extension should not encourage delays, urging taxpayers to make compliance a regular practice.
He noted that March 31 is still the statutory deadline each year, but said the additional time would help individuals complete the process without errors.
Subair also advised taxpayers to ensure their Tax Identification Number (TaxID) is correctly entered when filing, describing the LIRS eTax platform as secure, easy to use, and accessible at all times.
Shift to Electronic Filing
The agency confirmed that manual tax filing has been fully phased out.
All individual tax returns must now be submitted through the LIRS eTax platform, which is available 24 hours a day. Taxpayers can complete the process using their mobile devices or computers without visiting a tax office.
Who Must File
Under the Nigeria Tax Act 2025, all income earners are required to file annual returns, though requirements vary:
Salaried workers under the Pay-As-You-Earn (PAYE) system are still expected to file returns, even if taxes are deducted monthly by their employers. This helps confirm correct deductions and is necessary to obtain a Tax Clearance Certificate (TCC).
Self-employed individuals, including business owners, traders and freelancers, are required to declare their income and file returns independently.
Taxpayers are also expected to file in the state where they reside. For example, a person living in Lagos but working in another state is required to file with LIRS.
Support and Compliance
LIRS urged taxpayers and employers experiencing difficulties to contact its customer service centre or visit any of its tax offices for assistance.
The agency stressed the need to meet the new deadline to avoid penalties, adding that further information is available on its official website and support channels.
Reminder from Finance Ministry
Minister of State for Finance, Taiwo Oyedele, recently reminded Nigerians that tax deductions by employers do not replace individual filing obligations.
According to him, every taxpayer is required to file a return to account for total income earned during the year.
Consequences of Missing the Deadline
Failure to meet the April 14 deadline may attract penalties, including fines and interest on unpaid taxes.
It may also delay the issuance of a Tax Clearance Certificate, a document often required for official purposes such as visa applications, school admissions, and government transactions.
With the extension in place, taxpayers have a short window to complete the process and ensure their records are up to date before the new deadline.
