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LIRS extends individual tax return deadline to April 14

LIRS Extends Deadline for Employers’ Annual Tax Returns to February 7

The Lagos State Internal Revenue Service (LIRS) has announced an extension of the deadline for filing individual annual tax returns to April 14, 2026, giving taxpayers an additional two weeks beyond the initial April 1 cut-off.

According to the agency, the extension is aimed at allowing individuals more time to accurately complete and submit their tax returns.

LIRS stressed that timely filing remains a statutory obligation and urged all eligible taxpayers to take compliance seriously.

The agency also reiterated that all submissions must be made electronically through its eTax platform, noting that manual filing has been completely phased out.

Taxpayers were further advised to confirm the accuracy of their Tax Identification Number (TaxID) to avoid delays or errors during processing.

The directive applies to all individuals earning taxable income, including salaried workers, business owners, self-employed individuals, professionals, and those operating within the informal sector.

Under current regulations, individuals are required to declare their total earnings for the previous year, from January 1 to December 31, 2025, within the first 90 days of the new assessment cycle.

This development follows an earlier adjustment by the agency, which saw the deadline for employers’ annual returns extended from February 1 to February 7.

At the national level, Nigeria’s tax system is undergoing reforms with the introduction of key legislations such as the Nigerian Revenue Service Establishment Act, the Joint Revenue Service Establishment Act, the Nigerian Tax Act, and the Nigerian Tax Administration Act, all designed to improve compliance and modernise tax administration across the country.

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