LIRS extends tax filing deadline to April 14

The Lagos State Internal Revenue Service (LIRS) has extended the deadline for filing individual annual tax returns to April 14, 2026, giving taxpayers an additional two weeks beyond the original April 1 deadline.

The agency said the extension is to allow individuals more time to properly complete and submit accurate returns. It also stressed that filing tax returns on time should be treated as a regular responsibility by all taxpayers.

LIRS reminded residents that all tax returns must now be submitted electronically through its eTax platform, as manual filing has been completely discontinued.

Taxpayers were also advised to ensure their Tax Identification Number (TaxID) is correct to avoid errors or delays during processing.

The filing requirement applies to everyone with taxable income, including employees, business owners, self-employed individuals, professionals, and those working in the informal sector.

By law, individuals are expected to declare their total income for the previous year (January 1 to December 31, 2025) within the first 90 days of a new assessment year.

This latest extension follows a similar move earlier in the year when LIRS shifted the deadline for employers’ annual returns from February 1 to February 7.

Meanwhile, Nigeria’s tax system is undergoing significant reforms at the federal level, with the introduction of new laws such as the Nigerian Revenue Service Establishment Act, the Joint Revenue Service Establishment Act, the Nigerian Tax Act, and the Nigerian Tax Administration Act.

These changes are aimed at modernizing the country’s tax framework and improving compliance nationwide.