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ARTICLE · 12 MARCH 2026

TEMPLARS Transcripts: Tax Digest | March 2026

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The Nigeria Tax Act, 2025 (the "NTA") and the Nigeria Tax Administration Act, 2025 (the "NTAA") introduced a revised tax administration and enforcement framework applicable across Nigeria, including Lagos State.

NigeriaTax
Igonikon Adekunle
Igonikon Adekunle
Sesan Sulaiman
Sesan Sulaiman

Policy and Tax Administration

Lagos State Internal Revenue Service Issues Public Notices on Administration and Enforcement of New Tax Laws

The Nigeria Tax Act, 2025 (the "NTA") and the Nigeria Tax Administration Act, 2025 (the "NTAA") introduced a revised tax administration and enforcement framework applicable across Nigeria, including Lagos State. In alignment with the NTA and the NTAA, the Lagos State Internal Revenue Service ("LIRS") has issued series of Public Notices clarifying taxpayers' obligations, compliance requirements, enforcement timelines, and applicable administrative penalties under the NTAA.

We have highlighted the key points of each public notice and the corresponding compliance considerations for taxpayers operating in Lagos State below:

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