The Lagos State Internal Revenue Service (LIRS) has extended the deadline for filing individual annual income tax returns to April 21, 2026, following increased activity on its electronic tax filing platform. The agency announced the extension in a statement signed by Monsurat Amasa-Oyelude on Friday, explaining that the decision was made to accommodate the growing number of taxpayers using its digital system.
According to the agency, the extension comes after a surge in traffic on the LIRS eTax platform, which occurred after the previous filing deadline had already been moved to April 14. The high level of engagement on the platform created increased demand on the system, prompting the tax authority to grant additional time so taxpayers can complete their submissions without disruption.
LIRS stated that the new deadline is intended to provide taxpayers with sufficient opportunity to successfully file their returns while ensuring the integrity and accuracy of tax submissions. The agency noted that the extension reflects the overwhelming response from taxpayers and is designed to enhance convenience while maintaining compliance standards. However, it emphasised that the latest adjustment should be regarded as the final extension and encouraged taxpayers to complete their filings before the new deadline.
The decision forms part of a series of adjustments made by LIRS this year to improve tax compliance and streamline the filing process. Earlier in February, the agency had directed taxpayers to submit their annual returns for the 2026 year of assessment on or before March 31. That deadline was later extended to April 14 in response to requests for more time. Continued growth in the use of the eTax platform has since led to the latest extension to April 21.
The tax authority has also reiterated its commitment to the full adoption of electronic tax filing across Lagos State. Under current guidelines, all tax returns must be submitted through the LIRS eTax platform, which remains the only approved channel for filing. Officials say the increasing use of the digital system demonstrates growing compliance among taxpayers and supports broader efforts to modernise tax administration.
According to the agency, digital filing is expected to improve efficiency in tax collection by reducing errors, increasing transparency, and simplifying the submission process for individuals and businesses. These measures are part of wider reforms aimed at strengthening revenue generation and improving service delivery within the state’s tax system.
LIRS further reminded taxpayers that filing annual income tax returns remains a statutory obligation for all eligible individuals. Failure to comply with the filing requirements could result in penalties under existing tax regulations, making timely submission essential for taxpayers.
The extension also comes at a time when Nigeria’s broader tax environment is undergoing major reforms. At the federal level, the government has introduced several new laws aimed at restructuring the country’s revenue framework. These include the Nigerian Revenue Service Establishment Act, the Joint Revenue Service Establishment Act which commenced on June 26, 2025, the Nigerian Tax Act, and the Nigerian Tax Administration Act.
These reforms are part of broader efforts by the government to strengthen tax administration, expand the tax base, and improve compliance across the country while modernising revenue collection systems.
