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Nigeria: LIRS Extends Individual Tax Filing Deadline to April 21

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LIRS Extends Individual Tax Filing Deadline to April 21

The Lagos State Internal Revenue Service (LIRS) has announced a further extension of the deadline for filing individual annual income tax returns, shifting the cutoff date to April 21, 2026.

In a statement issued on Friday, the agency attributed the decision to a significant increase in activity on its electronic tax filing platform, following an earlier extension to April 14. The surge, it noted, reflects growing taxpayer compliance and engagement with the digital filing system.

According to LIRS, the additional time is intended to ensure that all taxpayers have sufficient opportunity to complete their submissions accurately and without disruption.

“This extension is in response to the overwhelming participation observed and is aimed at enhancing convenience while preserving the integrity of the filing process,” the agency stated.

Taxpayers are reminded that the filing of annual income tax returns remains a statutory obligation. The Executive Chairman of LIRS, Ayodele Subair, emphasised that all submissions must be completed exclusively through the agency’s eTax platform, which remains the only approved channel.

The extension follows an initial directive issued on February 25, which set March 31 as the original deadline for the 2026 year of assessment. That deadline was subsequently moved to April 14 before this final adjustment.

LIRS has urged taxpayers to take advantage of the extended window, noting that no further extensions are expected.

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