Received a Lagos tax assessment? What LIRS’s September 2026 notice says

Update reviewed: 27 October 2026 Source: LIRS public notice dated September 2026, reference LIRS/013/09/2026. A tax assessment should be checked against your records, not ignored. In its September 2026 notice, the Lagos State Internal Revenue Service (LIRS) explains taxpayers’ right to object under Section 41 of the Nigeria Tax Administration Act, 2025. The deadline matters The notice says a valid objection must be delivered no later than 30 days from acknowledgement of service of the disputed assessment. Record that acknowledgement date and obtain professional advice promptly. Do not assume an informal conversation with an officer replaces a properly submitted objection. What your objection should contain LIRS lists the specific issues or errors being disputed and their monetary values; the amendments requested; and the justification for those amendments. The submission must also state the assessable and total profits, income or transaction values admitted for the reporting period, together with the tax admitted as payable—or a statement that no tax is admitted. As a practical preparation step, reconcile the assessment to your payroll records, accounts, returns and payment evidence. Organise the supporting documents by disputed item so that your explanation can be checked. LIRS may request further particulars and relevant books or documents. Pay the amount that is not disputed Filing an objection does not suspend payment of the undisputed portion. The notice expressly reminds taxpayers to settle undisputed liabilities promptly, even while an objection or appeal is pending. Use an approved submission channel The notice recognises delivery in person, by courier or electronically. It also identifies a dedicated corporate objections email channel. Consult the official notice for current submission details, retain proof of delivery and acknowledgement, and ensure every statement is accurate. An unsuccessful or invalid objection may lead to the appeal process; seek advice about the appropriate next step. ATOS can help organise accounting and payroll evidence and review the records supporting your response. Official source: https://lirs.gov.ng/assets/docs/notice_sept2026_1.pdf This article summarises a dated public notice and provides general information, not individual tax or legal advice. Confirm the current requirements with LIRS and your adviser before acting.