You file your Personal Income Tax where you LIVE and WORK.

Not where you are from.

The Law Behind It

Under the Nigerian tax system guided by:

👉 Personal Income Tax Act

Tax is based on:

✓ place of residence

Let Me Explain With a Simple Story

Mama Ngozi is from Enugu.

But she lives and sells tomatoes in Lagos.

Question:

Where does she pay her market dues?

• Enugu? ❌
• Lagos? ✅

Why?

Because:

✓ that is where she is earning money

Oya… Relax Let Me Explain

Your Situation

• You live in Lagos
• You work/earn in Lagos

So:

👉 You file in
Lagos State Internal Revenue Service

NOT Osun State.

Important Exception (Very Rare)

Only file in your state of origin if:

• you actually live there
• or earn income there

About the Deadline You Mentioned

Yes — you are correct.

👉 Lagos State Internal Revenue Service extended the deadline to:

April 14, 2026

What This Means

You still have time to:

✓ file your return
✓ avoid penalty

Let Me Be Honest With You

Many people make this mistake:

• filing in wrong state
• or not filing at all

What You Should Do Now

Step 1

File through Lagos (LIRS)

Step 2

Ensure your:

• TIN
• records
• income details

are correct

Step 3

Submit before deadline

Final Truth

Tax follows:

✓ where you live
✓ where you earn

Not:

✓ your village
✓ your origin

Let Me Leave You With This

Whenever you’re confused about tax location, ask:

• “Where am I making my money from?”

That answer will always guide you correctly.