The Lagos State Internal Revenue Service (LIRS) has announced a one-week extension for the filing of employers’ annual tax returns, moving the deadline from February 1 to February 7, 2026. The extension is intended to give businesses extra time to complete and submit accurate returns without penalties, as the statutory deadline typically falls on January 31 each year. 

The announcement, issued on Friday and signed by the Head of Corporate Communications at LIRS on behalf of Executive Chairman Dr. Ayodele Subair, explained that the extension is meant to ease compliance for employers while ensuring that submissions are correct and reflect up-to-date details. The agency stressed that the new timeframe is not a permanent change to statutory deadlines, but a short adjustment to allow for proper preparation and accurate filing. 

Under existing regulations, employers in Lagos State are required to file annual tax returns that include comprehensive details of employee emoluments and taxes deducted and remitted during the previous year. The requirements are laid out in the Nigeria Tax Administration Act, which sets tax filing obligations for employers, and imposes penalties for late or inaccurate submissions. 

Dr. Subair reiterated that the LIRS’s digital filing system remains the exclusive method for submitting annual returns. Employers are expected to use the eTax platform, which is described by the agency as secure, user-friendly, and available 24 hours a day. With manual filing completely phased out, electronic submission through the eTax portal at https://etax.lirs.net remains the approved channel for all returns. 

In explaining the rationale behind the extension, LIRS highlighted that allowing additional time benefits all parties involved. A short extension helps employers avoid rushed or inaccurate filings while enabling the agency to maintain oversight over compliance standards. Dr. Subair also emphasised that companies should prioritise the accurate capture of employee Tax Identification Numbers (TaxIDs) in their filings to avoid complications or rejections of submissions. 

The extension comes after earlier reminders from LIRS urging employers to prepare for the January 31 deadline. In mid-January, the agency reiterated that filing annual returns is a legal obligation and warned that failure to comply would attract statutory sanctions, including administrative penalties as prescribed under the Nigeria Tax Administration Act 2025. Employers were reminded to file comprehensive returns detailing emoluments and taxes remitted on behalf of all employees, as well as payments made to service providers and consultants. 

The Lagos State tax authority’s move follows similar extensions in previous years when temporary adjustments were made to accommodate taxpayer needs. In past cycles, short deadline adjustments were introduced to reflect technical or administrative challenges experienced by employers as they prepared their returns. 

As the new February 7 deadline approaches, businesses operating in Lagos State are encouraged to finalise their submissions promptly. Tax professionals and company administrators are expected to make use of the final extension period to verify all information, ensure compliance with legal requirements, and avoid penalties that can result from late filing or incorrect data.

Overall, the extension reflects ongoing efforts by the Lagos State Internal Revenue Service to balance strict adherence to tax laws with practical considerations for employers who must navigate annual tax reporting obligations. With the eTax system fully implemented and penalties for non-compliance clear under the law, authorities are emphasising that employers use the additional week to file their annual returns accurately and on time.