The Lagos State Internal Revenue Service (LIRS), the tax administration agency for Nigeria’s commercial capital, has extended the deadline for employers to file annual tax returns by one week from February 1 to February 7, 2026.
The extension was announced by the Executive Chairman of the LIRS, Dr. Ayodele Subair, to allow employers additional time for accurate submissions amidst stricter enforcement of tax laws.
Okay News reports that Dr. Subair emphasized the statutory deadline is January 31 annually and that this short extension should not be seen as a relaxation of standards for a responsibility that must be routine.
He stated that filing must be done exclusively through the LIRS eTax portal, as manual submissions are completely phased out, and advised employers to ensure all employee Tax Identification Numbers are correctly captured.
The compliance push follows the LIRS’s recent announcement that it will activate its power of substitution under the new Nigeria Tax Administration Act (NTAA) 2025 to recover unpaid taxes from defaulters.
This power allows the LIRS to legally direct third parties holding a debtor’s funds to remit them directly to the service for settling established tax liabilities that are final and overdue.
The federal government’s implementation of the NTAA provides a unified framework for tax authorities and introduces enforcement tools like the power of substitution alongside other new laws like the Nigerian Tax Act.
Employers in Lagos are encouraged to use the extended deadline to ensure full compliance and avoid penalties under the strengthened regulatory environment.
, the tax administration agency for Nigeria's commercial capital, has extended the deadline for employers to file annual tax returns by one week from February 1 to February 7, 2026.){kind=link}