The Lagos State Internal Revenue Service (LIRS) has extended the deadline for filing individual annual tax returns to April 14, giving taxpayers an additional two weeks to complete their submissions through its electronic platform.
The extension gives employees, freelancers, and business owners who missed the March 31 deadline additional time to file, as authorities continue to enforce personal income tax compliance.
In an official statement, the Executive Chairman of LIRS, Ayodele Subair, said the extension is intended to allow individuals to submit accurate returns while encouraging timely compliance.
“Individuals must give priority to the timely filing of their annual income tax returns,” he said, adding that the process has now been fully digitised through the LIRS eTax platform.
Who must file
LIRS maintains that filing annual tax returns is a statutory obligation for all taxable residents in Lagos, regardless of employment status.
This includes employees, business owners, freelancers, content creators, and individuals with multiple sources of income.
A common misconception, however, is that workers whose taxes are deducted through Pay-As-You-Earn (PAYE) do not need to file returns.
Tax authorities say this is incorrect.
PAYE deductions are only advance payments made by employers and do not replace the requirement to file an annual return. Individuals are still expected to declare other income, such as rent, investments, or side businesses.
Even individuals who earned little or no income during the year are required to file a return, which may be submitted as a nil return where no tax is payable.
Step-by-step: How to file your LIRS tax return
To file your return, taxpayers are required to use the LIRS eTax platform, as manual filing has been discontinued.
Step 1: Log into the portal
Visit the LIRS eTax platform and sign in using your Taxpayer ID and password.
First-time users may need to register and obtain a Tax Identification Number (TIN) before they can access the platform.
Step 2: Open your tax return dashboard
On the homepage, navigate to “My Tax Returns” and select the option to file a return.
Step 3: Start your filing
Click on “File Returns Here” to begin the process.
Step 4: Declare your income
Enter your salary details and disclose any additional income earned during the year, including freelance work, business income, or investments.
Many taxpayers make mistakes by only entering their salary and ignoring their side income.
Step 5: Fill in accommodation details
Provide information about your housing, including rent or employer-provided accommodation.
Step 6: Add tax reliefs
Click on “Add Relief” and include eligible deductions such as: Pension contributions, life insurance, and NHIS.
Step 7: Upload supporting documents
Upload required documents, such as:
RSA (pension) statement
Insurance records
Step 8: Declare additional contributions
Include voluntary pension, NHF, or mortgage details if applicable.
Step 9: Submit your return
Review all entries and click “Confirm Submission” to complete the process.
Required documents:
To complete the process, taxpayers are expected to have:
Salary records
Bank statements
Business income records
Rent receipts
Investment income details
What happens if you don’t file
Despite the extension, failure to file tax returns still attracts penalties.
LIRS imposes a fine of N50,000 for the first month of default and N25,000 for each additional month.
In cases where a taxpayer refuses to settle an established tax liability, authorities may apply enforcement measures, including recovering the debt through third parties such as banks or business partners.
The renewed push for compliance reflects Lagos State’s reliance on internally generated revenue to fund infrastructure, healthcare, education, and other public services.
As filing becomes fully digital and enforcement tightens, taxpayers who understand the process early are better positioned to avoid penalties and meet their obligations without difficulty.