LIRS Extends Annual Returns Filing Deadline to February 7
The Lagos State Internal Revenue Service (LIRS) has shifted the deadline for employers to file annual tax returns by one week, extending it from February 1 to February 7, as part of efforts to ease compliance while tightening enforcement.
The extension was announced by LIRS Executive Chairman, Dr Ayodele Subair, in a statement issued on Friday. He noted that although the statutory deadline under existing regulations remains January 31 each year, the agency granted the short window to help employers complete filings accurately and reduce errors that could attract penalties or additional scrutiny.
Subair stressed that the move should not be seen as a softening of the agency’s compliance stance, describing timely filing as a core employer responsibility that must be integrated into routine business operations.
He reiterated that electronic submission via the LIRS eTax platform remains the only approved channel, as manual filings have been fully phased out. Employers were also urged to ensure that the Tax Identification Numbers of all employees are correctly captured in their returns and to seek guidance through LIRS offices or official communication channels where necessary.
The extension comes amid a broader enforcement push by the service following the implementation of the Nigeria Tax Administration Act (NTAA) 2025. LIRS recently signalled plans to activate its statutory power of substitution to recover outstanding tax liabilities from defaulting taxpayers.
Under Section 60 of the NTAA 2025, tax authorities may direct third parties holding funds on behalf of, or owing money to, a taxpayer to remit those funds toward the settlement of final and unpaid tax liabilities. LIRS clarified that the measure applies only where tax assessments have become final and remain unpaid when due.
The agency described the power of substitution as a lawful recovery tool covering taxes within its jurisdiction, including Personal Income Tax, Capital Gains Tax, Stamp Duties and Withholding Tax.
At the national level, the tax landscape is also evolving, with the rollout of new tax legislation aimed at harmonising administration across federal and state authorities. These include the Nigerian Revenue Service Establishment Act, the Joint Revenue Service Establishment Act, the Nigerian Tax Act, and the NTAA, which provides the unified framework underpinning stronger compliance and enforcement measures now being deployed.
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