LIRS annual returns deadline has been pushed back by one week as Lagos tax authorities move to ease pressure on employers while tightening compliance. The Lagos State Internal Revenue Service announced the extension on Friday, shifting the deadline from February 1 to February 7. The move targets employers filing mandatory annual tax returns across the state.
The extension was confirmed by LIRS Executive Chairman, Dr. Ayodele Subair, who said the decision was meant to allow accurate filings and reduce avoidable errors. Under existing regulations, employers are expected to submit annual returns by January 31 each year, but the agency granted extra time to support smoother compliance.
Dr. Subair made it clear the extension does not signal leniency. He stressed that employers must treat tax filing as a core business obligation and integrate compliance into daily operations. He also warned that enforcement standards remain firm despite the added grace period.
LIRS reiterated that electronic submission through its eTax platform is the only approved method for filing. Manual submissions have been fully discontinued. Employers are required to upload returns exclusively via the official LIRS eTax portal and ensure all employee Tax Identification Numbers are correctly captured to avoid penalties or follow-up actions.
The announcement comes against the backdrop of a broader compliance crackdown. LIRS recently disclosed plans to activate stronger recovery tools under the Nigeria Tax Administration Act (NTAA) 2025. One key measure is the statutory power of substitution, which allows tax authorities to recover unpaid liabilities directly from third parties holding funds owed to defaulting taxpayers.
According to LIRS, this power applies strictly to assessed and final tax debts that remain unpaid when due. It covers taxes administered by the service, including Personal Income Tax, Capital Gains Tax, Withholding Tax, and Stamp Duties. The agency describes the mechanism as lawful, efficient, and targeted at persistent defaulters.
At the federal level, Nigeria’s tax landscape is also evolving rapidly. The government is now implementing four major tax laws, including the Nigerian Tax Act and the NTAA, creating a unified framework for tax administration nationwide. LIRS says the reforms reinforce its push for stronger compliance and improved revenue collection in Lagos.
Employers have been urged to use official LIRS offices and communication channels for guidance before the new February 7 deadline lapses.
