The Lagos State Internal Revenue Service has again extended the deadline for individual tax filing, granting taxpayers additional time to submit their annual returns. The extension, announced on Saturday, applies to individuals required to file income tax returns for the 2025 assessment year. The new deadline now falls later in April, though the LIRS did not specify the exact new date in its announcement.
This marks the second extension granted by the revenue service in recent weeks, a move that suggests either administrative challenges in processing returns or a deliberate effort to encourage greater compliance by reducing pressure on taxpayers. The LIRS has been aggressively pursuing its internally generated revenue targets, with Lagos State relying heavily on IGR to fund infrastructure projects and public services in Africa’s largest city economy.
Tax analysts have noted that repeated extensions, while providing relief to individual filers, may indicate underlying issues with the digital filing platform or insufficient taxpayer education. Lagos has positioned itself as a leader among Nigerian states in revenue administration, with investments in technology and data analytics aimed at broadening the tax net and reducing evasion. However, the compliance burden on individuals, particularly those with multiple income streams, remains significant.
The extension applies to individuals who earn income from sources including employment, self-employment, rental properties, and investments. Employers are also required to file annual returns on behalf of their employees. The LIRS has encouraged taxpayers to use its online portal for filing and payment, warning that penalties and interest apply to late filings after the final deadline. The service has also reminded taxpayers that the extension does not apply to companies, which operate on separate filing schedules.
