Lagos extends individual tax filing deadline to April 14

Subair noted that while March 31 remains the statutory deadline for annual tax filings, the extension is intended to support individuals in meeting their obligations without errors.

He, however, cautioned taxpayers against treating the extension as an excuse for delay, stressing that compliance with tax obligations should be a consistent habit.

The LIRS boss further stated that manual filing has been completely phased out, with the agency’s eTax platform now the only approved channel for submitting returns. 

He described the portal as secure, user-friendly, and accessible кругл-the-clock, urging taxpayers to ensure their Tax Identification Number is correctly entered before submission.

According to the agency, individuals requiring assistance can visit any LIRS office or reach out through its official website, email, or customer care lines.

Under the Nigeria Tax Act 2025, all income-earning individuals are required to file annual tax returns covering earnings from the previous year.

Personal Income Tax is administered by the State Internal Revenue Service in the taxpayer’s state of residence, regardless of their state of origin.

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For salaried employees, taxes are typically deducted at source through the Pay-As-You-Earn system. However, filing annual returns remains necessary in many states for documentation, verification, and obtaining a Tax Clearance Certificate.

Self-employed individuals, including freelancers, traders, and business owners, are mandated to file returns as they are responsible for declaring and computing their taxes.

Earlier in January, the Minister of State for Finance, Taiwo Oyedele, urged Nigerians to meet the initial March 31 deadline, emphasizing that both employers and employees have statutory tax obligations under the law.