The Lagos State Internal Revenue Service (LIRS) has extended the deadline for filing individual annual income tax returns by two weeks, from March 31 to April 14, 2026.
The LIRS Executive Chairman, Dr Ayodele Subair, disclosed this in a statement signed by the Head of Corporate Communications, Monsurat Amasa-Oyelude, on Monday, saying the extension was designed to give individuals more time to complete and submit accurate returns.
“Executive Chairman of LIRS, Dr. Ayodele Subair, explained that the statutory deadline for filing of individual annual tax returns is March 31, every year. He noted that the extension is intended to provide individuals with additional time to complete and submit accurate tax returns,” the statement read.
Subair urged taxpayers not to treat the development as an excuse for laxity, stressing that compliance with annual tax obligations should be a matter of habit.
He added that the agency had fully phased out manual filings, making the LIRS eTax platform the sole approved channel for submitting returns.
He described the portal, accessible at etax.lirs.net, as secure, user-friendly and available round the clock, and asked filers to ensure their Tax Identification Number was correctly entered before submission.
“Dr. Subair stated that individuals must give priority to the timely filing of their annual income tax returns, noting that compliance should be embedded as a routine personal practice.
“He also reiterated that electronic filing through the LIRS eTax platform remains the only approved method for submitting annual returns, as manual filings have been completely phased out. Individuals are therefore required to file their returns exclusively through the LIRS eTax portal: https://etax.lirs.net.
“Describing the platform as secure, user-friendly, and accessible 24/7, Dr. Subair advised individuals to ensure that their TaxID (Tax Identification Number) is correctly captured in their submissions,” the statement read.
Taxpayers who need assistance may visit any LIRS office or contact the service through its website at lirs.gov.ng, by email at [email protected], or via its customer care hotline, 0700-CALL-LIRS.
PUNCH Onine reports that under the Nigeria Tax Act 2025, every individual earning income in Nigeria is required to file an annual tax return covering earnings from the preceding year.
Personal Income Tax is administered by the State Internal Revenue Service in the state where an individual resides, not necessarily their state of origin.
For salaried employees, taxes are typically deducted at source through the Pay-As-You-Earn system. However, filing an annual return is still required in many states for record purposes, verification of deductions, and obtaining a Tax Clearance Certificate.
For self-employed individuals, freelancers, traders, and business owners, filing is compulsory, as they are responsible for declaring and calculating their own taxes.
The Minister of State for Finance, Taiwo Oyedele, had in January urged Nigerians to file their annual tax returns before the March 31 deadline, stressing that both employers and individuals must comply under the law.
He noted that the tax reforms clarify that employees cannot assume their obligations end once employers deduct taxes from their salaries.
