The Lagos State Internal Revenue Service has announced a fresh extension for the filing of individual annual income tax returns, shifting the deadline to April 21, 2026. The decision was disclosed in an official statement signed by Monsurat Amasa-Oyelude, citing growing pressure on the agency’s electronic filing system.
This latest adjustment comes after an earlier extension had already moved the deadline from March 31 to April 14. However, a surge in taxpayers attempting to meet the revised date led to increased activity on the LIRS eTax platform, prompting the agency to allow additional time for compliance.
Explaining the reason for the change, the agency stated, “In view of this development, and to ensure that all taxpayers are provided with adequate opportunity to successfully complete their filings, LIRS hereby announces a further extension of the deadline, now set for April 21, 2026.”
The statement also emphasized that the move was designed to make the process easier for taxpayers while maintaining accuracy in submissions. According to LIRS, “This additional extension is granted in consideration of the overwhelming response and to enhance taxpayer convenience, while maintaining the integrity and accuracy of submissions.”
The agency noted that the extension should be considered final, urging all eligible taxpayers to complete their filings within the new timeline. It stressed that timely compliance remains a legal obligation and warned that failure to file could attract penalties under existing tax laws.
Over the past few months, LIRS has taken several steps to improve tax compliance and streamline the filing process. Earlier in February, taxpayers were instructed to submit their annual returns on or before March 31 for the 2026 assessment year. This was later extended to April 14, and now to April 21 due to continued high usage of the digital platform.
A key part of the agency’s reform efforts is the full adoption of its electronic filing system. LIRS reiterated that all tax returns must be submitted through the eTax platform, which remains the only approved channel for filing. The increased traffic on the platform is seen as a sign of improved taxpayer participation and growing compliance across the state.
The push for digital tax administration is expected to improve efficiency, reduce errors, and enhance transparency in revenue collection. By encouraging more taxpayers to use the platform, LIRS aims to modernize its processes and make filing more accessible.
At the broader level, Nigeria’s tax system has also undergone notable reforms. Earlier this year, the Federal Government introduced new tax laws, adding to those implemented in 2025. These include the Nigerian Revenue Service Establishment Act, the Joint Revenue Service Establishment Act, the Nigerian Tax Act, and the Nigerian Tax Administration Act.
These reforms are part of ongoing efforts to strengthen tax administration, boost compliance, and increase government revenue. Within this context, LIRS continues to emphasize the importance of meeting tax obligations promptly.
As the new deadline approaches, taxpayers in Lagos are encouraged to take advantage of the extension to complete their filings accurately and avoid last-minute complications.
