LIRS extends the deadline for filing 2020 PAYE tax returns

KPMG NG Tax Alert - Issue No. 1.9 | January 2021

LIRS extends the deadline for filing 2020 PAYE tax returns

Wole Obayomi

Partner, Tax, Regulatory & People Services

KPMG in Nigeria

Stopwatch Deadline

The Lagos State Internal Revenue Service (LIRS) has extended the statutory deadline for filing Employer’s Pay-As-You-Earn (PAYE) tax returns (“the Returns”) to Sunday, 14 February 2021.

The LIRS noted that the extension, which was granted in response to taxpayers’ appeals, is a palliative measure to cushion the effect of the COVID-19 pandemic on taxpayers and residents of Lagos State. The LIRS further advised employers experiencing difficulties with the e-filing platforms to contact the designated LIRS officers and customer care representatives on 0700 CALL LIRS (0700-2255-5477).


The extension of the filing deadline by the LIRS is commendable as most employers are experiencing glitches with the e-filing platform. It is, therefore, hoped that with the extension of the deadline, the LIRS will have adequate time to resolve all the issues noted by taxpayers and provide real-time support to those who may still have difficulties completing the online filing.

Therefore, employers experiencing difficulties with the e-filing platform should promptly contact the LIRS designated officers to resolve the issue to enable them to complete and submit the Returns within the extended deadline. Others who are yet to file at all, should take advantage of the extension to collate and submit all the required documents to avoid penalty for default.

Please click here to read the LIRS Public Notice.

For further enquiries, please contact:

Wole Obayomi

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