By Epiphanus Obia
The Lagos State Internal Revenue Service has extended the deadline for filing individual annual income tax returns to April 21, 2026, citing heavy traffic on its electronic filing platform.
The agency announced the extension in a statement on Monday, noting that the decision follows a surge in usage of its eTax portal as the previous April 14 deadline approached.
LIRS said the additional time is intended to enable taxpayers to complete their filings accurately without disruption caused by system congestion.
Executive Chairman, Ayodele Subair, described the extension as necessary to accommodate the high volume of users while maintaining the integrity of submissions. He added that the new deadline is final and urged taxpayers to comply before the cut-off date.
The filing requirement applies to all income earners in Lagos State, including self-employed individuals, business owners, professionals, informal sector workers, and salaried employees under the Pay-As-You-Earn (PAYE) scheme.
LIRS reiterated that tax returns must be submitted electronically through its eTax portal, with no provision for manual filing.
The agency had initially set March 31 as the deadline, but extended it to April 14 following reports of access issues linked to system overload. A renewed spike in traffic ahead of the revised deadline prompted the second extension.
LIRS warned that failure to file by April 21 may attract penalties, interest charges, and enforcement actions under the Nigeria Tax Administration Act 2025.
Taxpayers are advised to ensure they have valid Tax Identification Numbers (TIN) and complete their submissions ahead of the deadline to avoid last-minute delays.

