The Lagos State Internal Revenue Service (LIRS) has reaffirmed January 31, 2026, as the official deadline for all employers operating in the state to submit their annual tax returns for the 2025 financial year.
In a statement released on Thursday, the Executive Chairman of LIRS, Dr. Ayodele Subair, said the directive is in line with the provisions of the Nigeria Tax Administration Act, 2025.
Dr. Subair explained that employers are required to file detailed records of emoluments, salaries, and other forms of compensation paid to employees, alongside payments made to service providers, vendors, and consultants. He added that all taxes due for the 2025 year must be fully paid and remitted.
He stressed that filing annual tax returns is a compulsory legal duty, warning that employers who fail to comply will face statutory penalties and administrative sanctions as prescribed under the new tax law.
Citing Section 14 of the Nigeria Tax Administration Act, 2025, Subair noted that employers must submit comprehensive annual returns showing emoluments paid, as well as taxes deducted and remitted to the appropriate tax authorities, no later than January 31 each year.
He urged employers to see tax compliance as a fundamental business responsibility and to ensure timely and accurate submissions.
“Employers must give priority to the prompt filing of their annual income tax returns. Compliance should be embedded in daily business operations. Early and accurate filing not only ensures adherence to the law in line with the Nigerian Constitution but also supports effective revenue tracking, which is critical to Lagos State’s fiscal planning and sustainability,” he said.
E-Filing Mandatory
The LIRS chairman also announced that electronic filing through the LIRS eTax platform is now the only approved method for submitting annual returns in Lagos State, as manual filing has been completely discontinued.
According to him, the move to full electronic filing is designed to simplify and standardise tax administration while improving efficiency and transparency.
Employers are therefore required to submit their returns exclusively via the LIRS eTax portal at https://etax.lirs.net.
Subair described the platform as secure, user-friendly, and accessible 24 hours a day, adding that it was developed to make tax compliance easier for employers.
He further advised employers to ensure that all employees’ Tax Identification Numbers (TINs) are correctly captured during filing, noting that workers without a TaxID should generate one immediately to avoid delays or complications.
He also encouraged employers who need clarification or support to visit any LIRS office or reach out through the agency’s official support channels.