Guidelines for Filing Individual Tax Returns and Generating Tax Clearance Certificates (TCC) Online in Lagos State for the 2026 Assessment Year.
The deadline for filing individual annual tax returns in Lagos State for the 2026 assessment year is March 31, 2026. This statutory obligation applies to all self-employed individuals, professionals, and employees, requiring them to report income earned between January 1 and December 31, 2025, through the Lagos State Internal Revenue Service (LIRS) e-Tax portal. This guide provides comprehensive instructions for company staff members and other individuals residing in Lagos State to file their individual tax returns and obtain a Tax Clearance Certificate (TCC) online for the 2026 Assessment Year. STEP 1: Access the LIRS e-Tax portal by navigating to etax.lirs.net. STEP 2: Log in using your existing TAXPAYER ID and PASSWORD. Should you not possess a TAXPAYER ID, please select the ‘CREATE NEW TAXPAYER ID’ option and furnish the requisite information. In the event that you have forgotten your PASSWORD, click on ‘FORGOT PASSWORD’ after entering your taxpayer ID. You will be prompted to re-enter your TAXPAYER ID, after which an One-Time Password (OTP) will be dispatched to your registered email address. Use this OTP to generate a new PASSWORD. You may then proceed to log in with your newly created password. STEP 3: Upon successful login, verify that all profile information, including address, phone number, email, and photograph, is complete. If any details are missing or inaccurate, please utilize the ‘CHAT BOX’ located in the bottom right corner of your screen to request assistance with profile updates. If you have already filed your TAX RETURNS, you may proceed directly to STEP 9 to print your TCC. Otherwise, continue to STEP 4. STEP 4: Navigate to the ‘RETURNS’ section on the Dashboard, situated on the left side of your screen, and then select ‘EMPLOYER FILED RETURNS’. A minimum of three years of Tax Returns should be displayed, specifically for the years 2023, 2024, and 2025. If Tax Returns for any of these three stipulated years are absent, please contact the STAFF MATTERS UNIT of the BURSARY to ensure the Returns are duly updated. Record your GROSS INCOME for each of the three displayed years. STEP 5: Access ‘MY TAX RETURNS’ by selecting it under the ‘RETURNS’ tab on the dashboard. Subsequently, click on ‘FILE RETURNS HERE’ located in the top right corner of your screen. STEP 6: Commence the process of filling out your Returns on the displayed pages as follows: Select the year, beginning with 2023. Under the ‘Salary’ field, enter your 2023 Gross Income, referencing the figures you have recorded in STEP 4. Scroll down the page and click on ‘NEXT’. On the subsequent page, enter your House Address under the ‘ADDRESS’ field. Subsequently, enter ‘Rent’ under the ‘Accommodation Type’ field. Select ‘TENANT’ under the ‘Ownership Type’ field. In the following three designated spaces, enter ‘Nil’. The subsequent two fields are allocated for ‘Rent Paid’ and ‘Rent Paid By Employer’. Enter ‘0.00’ as a numerical figure for both. The following fields require the ‘Date Started’ and ‘Date End’. For the year 2023, input JANUARY 1, 2023, and DECEMBER 31, 2023, respectively. After completing these entries, click on ‘Confirm Submission’ located in the bottom right corner of your screen. STEP 7: Replicate the procedure outlined in STEP 6 for the years 2024 and 2025. STEP 8: Engage with the CHAT BOX, situated in the bottom right corner of your screen, to request APPROVAL FOR YOUR SUBMISSIONS made in STEPS 6 and 7. The Chat Box typically provides a response indicating a recommended time to check back if your information is accurate. STEP 9: Upon checking back as advised in STEP 8, log in with your TAXPAYER ID and PASSWORD. Locate and click on ‘TCC’ on the GREEN LINE. Scroll down slightly, and you will find the word ‘ACTION’ with a downward ARROW beneath it in the bottom right corner of your screen. Click on this ARROW to DOWNLOAD your TAX CLEARANCE CERTIFICATE. You may then proceed to print or save the document on your system. Dr. Austin Ejaife Tax Consultant | Auditor | Financial Reporting Specialist