LIRS has given Lagos employers a brief but crucial reprieve in the annual tax race.
Firstly, the agency extended the deadline for filing annual returns from February 1 to February 7.
According to Executive Chairman of LIRS, Dr Ayodele Subair, the extra time helps employers file accurately.
He explained that it also prevents mistakes that could trigger penalties or additional scrutiny from authorities.
LIRS Grants Deadline Extension
“The statutory deadline has always been January 31,” Dr Subair said, “but we provide this extension to offer relief.”
Moreover, he stressed that timely filing remains a core responsibility, and businesses must embed compliance into daily operations.
Digital Filing And Compliance
All employers must now submit annual returns digitally through the eTax platform because LIRS has banned manual submissions.
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In addition, employers should ensure that they correctly enter every employee’s Tax Identification Number (TaxID) in their filings.
LIRS also encourages companies to visit its offices or use official channels for guidance and clarification.
Stricter Enforcement Under NTAA
The extension follows stricter enforcement under the Nigeria Tax Administration Act (NTAA) 2025.
Specifically, LIRS can use the power of substitution to recover unpaid taxes from defaulting taxpayers.
This law allows third parties holding funds owed to a taxpayer to remit those funds directly to LIRS.
Furthermore, the power applies only to confirmed, unpaid tax obligations, including Personal Income Tax, Capital Gains, and Stamp Duties.
At the federal level, the government continues to implement new laws this year and last year to strengthen the tax system.
Consequently, the NTAA unifies tax administration and equips authorities with tools to improve compliance across federal and state agencies.
Therefore, Lagos employers must submit returns timely, accurately, and digitally to avoid penalties and enforcement actions.
