LIRS: Enterprise Tax Administration System (e-TAX)

The Lagos State Internal Revenue Service (LIRS) issued a Public Notice on Wednesday, 25 September 2019, informing the general public of the launching of its Enterprise Tax Administration System (eTax).  The system will allow payment of all classes of taxes and levies payable to the Lagos State Government, through both web-based and mobile channels.

The system has the following features and capabilities:

  • Initiation of payment of taxes and levies
  • Registration of taxpayer for tax purpose
  • Processing of treasury receipts
  • Online annual returns filing for both individuals and corporate taxpayers
  • Access to tax assessment details and objection status
  • Submission of monthly PAYE schedules
  • Submission of WHT schedules and processing WHT credit notes
  • Notification of tax assessment, audit reports and liabilities
  • Access to in built tax-calculator for self-assessment purpose

The LIRS intention is to ensure that the process of obtaining and applying for WHT credit certificates, processing employees’ tax clearance certificates, and resolving tax audit issues becomes seamless.