The Lagos State Internal Revenue Service (LIRS) has restated that January 31, 2026 is the statutory deadline for all employers in Lagos State to file their annual tax returns for the 2025 financial year.
In a statement, the Executive Chairman of LIRS, Ayodele Subair, said the requirement is in accordance with the provisions of the Nigeria Tax Administration Act (NTAA) 2025.
Subair explained that employers are mandated to submit comprehensive returns detailing emoluments and other compensation paid to employees, as well as payments made to service providers, vendors and consultants, and to ensure that all applicable taxes for the 2025 year are fully remitted.
He stressed that the filing of annual returns is a compulsory legal obligation, warning that failure to comply will attract statutory sanctions, including administrative penalties, as provided under the new tax law.
Citing Section 14 of the NTAA, Subair noted that employers must file complete annual returns showing all emoluments paid to employees, alongside taxes deducted and remitted to the relevant tax authorities, not later than January 31 of every year.
“Employers must prioritise the timely filing of their annual income tax returns. Compliance should be part of our everyday business practice,” he said. “Early and accurate filing not only ensures adherence to the law as required by the Nigerian Constitution, but also supports effective revenue tracking, which is critical to Lagos State’s fiscal planning and sustainability.”
He further stated that electronic submission via the LIRS eTax platform remains the only approved method of filing in Lagos State, noting that manual submissions have been completely phased out to streamline and standardise tax administration.
Subair described the eTax platform as secure, user-friendly and accessible round the clock, offering employers a convenient and efficient way to meet their tax obligations.
He also advised employers to ensure that the Tax Identification Number (TaxID) of all employees is correctly captured during the filing process, adding that employees without a TaxID should generate one promptly to prevent delays or disruptions in submission.
