The Lagos State Internal Revenue Service (LIRS) has called on individual taxpayers in Lagos State to file their annual tax returns for the 2026 year of assessment on, or before 31st March 2026.
According to a statement by the Head, Corporate Communications of the Service, Monsurat Amasa-Oyelude, the Executive Chairman of LIRS, Dr. Ayodele Subair, said the statutory filing requirement applies to all taxable persons, including self-employed individuals, business owners, professionals, persons in the informal sector and employees under the Pay-As-You-Earn (PAYE) scheme, adding that the demand is in accordance with extant laws enshrined in the 1999 Constitution of the Federal Republic of Nigeria.
Subair said every individual with taxable income is required to submit a true and correct return of total income from all sources for the preceding year within 90 days of the commencement of a new assessment year, saying the timely filing remains both a constitutional and statutory obligation as well as civic responsibility.
“Filing of annual tax returns is not optional. It is a legal requirement under the Nigeria Tax Administration Act 2025. We encourage all Lagos residents earning taxable income to file early and accurately. Early and accurate filing not only ensures full adherence with statutory requirements, but supports effective monitoring and forecasting, which are critical to Lagos State’s fiscal planning and long-term sustainability,” he said, adding that failure to file returns by the statutory deadline attracts administrative penalties, interest and other enforcement measures as prescribed by law.
To enhance convenience and efficiency, all individual tax returns must be submitted electronically via the LIRS eTax portal at https://etax.lirs.net. The platform, Subair said, enables taxpayers to register, file returns, upload supporting documents and manage their tax profiles securely from anywhere.
In keeping with global best practices, Dr. Subair said, LIRS continues to prioritize digital tax administration, and taxpayer support services, assuring that the LIRS eTax platform was secure and accessible worldwide.
