The Lagos State Internal Revenue Service (LIRS) has extended the deadline for the filing of employers’ annual tax returns by one week, shifting the cut-off date from February 1 to February 7.
The extension was announced by the Executive Chairman of LIRS, Dr Ayodele Subair, in a statement issued by the agency on Friday.
According to him, the decision is aimed at easing compliance for employers while ensuring the accuracy of submissions, particularly as the state prepares for stricter enforcement of tax laws.
Dr Subair explained that under existing regulations, employers are statutorily required to file their annual tax returns on or before January 31 of every year.
However, the service granted a brief extension to give employers additional time to complete their filings correctly and avoid errors that could attract penalties or further regulatory scrutiny.
He stressed that timely filing of annual returns remains a fundamental responsibility of employers and should be fully integrated into routine business operations.
The LIRS chairman also cautioned that the extension should not be misconstrued as a relaxation of enforcement standards.
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“Employers must give priority to the timely filing of their annual returns, and compliance should be embedded as a routine business practice,” Subair said.
He further reiterated that electronic filing through the LIRS eTax platform is the only approved method for submitting annual returns, noting that manual submissions have been completely phased out. Employers are therefore required to file exclusively via the LIRS eTax portal at https://etax.lirs.net
Subair also urged employers to ensure that the Tax Identification Number (TaxID) of all employees is correctly captured in their submissions.
He encouraged affected taxpayers to visit any LIRS office or make use of the service’s official communication channels for guidance and technical support where necessary.
The renewed emphasis on compliance comes against the backdrop of LIRS’ recent announcement on the enforcement of stronger tax recovery measures under the Nigeria Tax Administration Act (NTAA) 2025.
Last week, the agency disclosed plans to activate its statutory power of substitution to recover outstanding tax liabilities from defaulting taxpayers.
This development followed the commencement of the implementation of the NTAA by the federal government, amid public debate over alleged alterations to some provisions in the gazetted version of the law.
LIRS explained that Section 60 of the NTAA 2025 empowers tax authorities to invoke the power of substitution where a taxpayer fails to pay an assessed and final tax liability when due.
Under the provision, LIRS can lawfully direct third parties holding funds belonging to a taxpayer, or owing money to such a taxpayer, to remit those funds to the service in settlement or partial settlement of unpaid taxes.
The agency clarified that the power applies strictly to established tax liabilities that have become final and remain unpaid despite being due.