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How To Do Lagos State Tax Returns For 2021 Year Of Assessment

The Lagos State Internal Revenue Service (LIRS) has charged all taxable person(s) (self-employed, employees, professionals) in Lagos State to file their individual annual tax returns for 2021 Year of Assessment in accordance with the provisions of Section 41 (1) (3) of the Personal Income Tax Act LFN 2004 as amended.

1. For each year of Assessment, a taxable person shall without notice or demand file a return of income in the prescribed form containing the required information with the tax authority of the State in which the taxable person is deemed to be a resident together with a true and correct statement in writing containing:

3. A taxable person shall file with the relevant tax authority the returns as stipulated in this section within 90 days from the commencement of every year of Assessment (31st March)

In the words of The Executive Chairman (LIRS), Mr. Ayodele Subair, “the statutory deadline to file Individual Tax Return is March 31, 2021 and is just 2 weeks away. Therefore, I urge all taxable residents in Lagos State to comply with the tax laws and file on time, to avoid penalties and interests which may accrue against defaulters.”

Furthermore, due to the safety protocols in Lagos State which was necessitated by the COVID-19 pandemic, LIRS has also enjoined all taxpayers to prepare and submit their Personal income tax returns through the electronic filing system module of the eTax platform. This platform, they believe, will make the filing process seamless and timely.

The relevant tax forms can be downloaded from and submitted through the agency’s digital platform: https://etax.lirs.net.

The customer care centre can be contacted in lieu of any difficulty that may be experienced in the course of processes: 0700-CALLLIRS (0700 2255 5477)

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