Lagos Extends Individual Tax Return Deadline To April 14

Lagos State Government has extended the deadline for the submission of individual annual tax returns, with the State Internal Revenue Service (LIRS) to April 14.

The extension allows employees, freelancers and business owners who missed the initial March 31 cut-off additional time to complete filings through the LIRS eTax platform.

Ayodele Subair, Executive Chairman, LIRS, said the extension is intended to help residents submit accurate returns while encouraging timely fulfilment of tax obligations.

He also stressed that filing annual income tax returns should be treated as a priority, noting that the process has now been fully moved online.

All taxable residents are required to file annual returns, regardless of employment status or income source.

LIRS also highlighted that workers whose taxes are deducted via the Pay As You Earn (PAYE) system must still submit returns, as PAYE represents only advance payments and does not replace the obligation to declare other earnings.

This includes rental income, investments, side businesses and freelance work.

Individuals with little or no income must also file, submitting a nil return where applicable.

LIRS further outlined the online filing process.

It says taxpayers must log in to the eTax platform with a Taxpayer ID and password or in the alternative, register for first-time access and obtain a Tax Identification Number (TIN) if necessary.

Within the portal, users should select “My Tax Returns,” click “File Returns Here,” and provide details of salary and any additional income.

Accommodation details, eligible reliefs, deductions, and supporting documents such as RSA pension statements, insurance records, voluntary pension contributions, NHF payments and mortgage information must also be submitted.

Entries must be reviewed before clicking “Confirm Submission” to complete filing.

JKNewsMedia.com also reports that documents required for preparation include salary records, bank statements, business income details, rent receipts and investment earnings.

Penalties for late filing remain in effect despite the extension, LIRS stated.

It says that a N50,000 fine applies for the first month of default, with N25,000 charged for each subsequent month.

However, persistent non-compliance may lead to enforcement actions, including debt recovery through banks or business associates.

LIRS also said the deadline extension aligns with Lagos State’s efforts to strengthen internally generated revenue, which funds infrastructure, healthcare, education and other public services.

Digital submission and stricter enforcement provide taxpayers a clearer, structured pathway to compliance, LIRS emphasised.