
The Lagos State Internal Revenue Service, LIRS, has announced an extension of the deadline for filing individual annual tax returns to April 14, 2026, offering taxpayers an additional two weeks beyond the initial April 1 cut-off.
According to the agency, the extension is intended to provide individuals with ample time to accurately complete and submit their returns.
It emphasised that timely tax filing remains a statutory obligation that should be taken seriously by all eligible taxpayers.
LIRS also reiterated that all filings must be carried out electronically via its eTax platform, noting that manual submission has been fully phased out.
Taxpayers were further advised to verify the accuracy of their Tax Identification Number, TaxID, to prevent processing delays or errors.
The directive applies to all individuals earning taxable income, including salaried employees, business operators, self-employed persons, professionals, and participants in the informal sector.
Under existing tax regulations, individuals are required to declare their total earnings for the preceding year; January 1 to December 31, 2025, within the first 90 days of a new assessment cycle.
The development comes on the heels of a similar adjustment earlier in the year, when the agency extended the deadline for employers’ annual returns from February 1 to February 7.
At the national level, Nigeria’s tax administration is currently 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 aimed at strengthening compliance and modernising the country’s tax system.
Lagos: LIRS extends individual tax return deadline to April 14