The Lagos State Internal Revenue Service (LIRS) has reaffirmed January 31, 2026, as the statutory deadline for all employers in the state to file their annual tax returns for the 2025 financial year.
In a statement issued on Thursday, the Executive Chairman of LIRS, Dr Ayodele Subair, said the requirement is in line with the provisions of the Nigeria Tax Administration Act 2025. He explained that employers must submit detailed returns on emoluments and compensation paid to employees, as well as payments made to service providers, vendors, and consultants, ensuring that all applicable taxes for 2025 are fully remitted.
Subair stressed that filing annual tax returns is a mandatory legal obligation, warning that non-compliance would attract statutory sanctions, including administrative penalties, as provided under the new tax law.
Citing Section 14 of the Act, he noted that employers are required to file comprehensive annual returns of all emoluments paid, including taxes deducted and remitted to the appropriate tax authorities, no later than January 31 each year.
He urged employers to make tax compliance a core business responsibility, emphasising the benefits of early and accurate filing. According to him, prompt compliance not only ensures adherence to the law but also supports effective revenue tracking and Lagos State’s fiscal planning and sustainability.
Subair also reiterated that electronic filing via the LIRS eTax platform remains the only approved mode of submission in Lagos State, as manual filings have been completely phased out. The shift to full electronic filing, he said, is aimed at simplifying tax administration, improving efficiency, and enhancing transparency.
Employers are therefore required to submit their annual returns exclusively through the LIRS eTax portal at https://etax.lirs.net, which he described as secure, user-friendly, and accessible 24 hours a day.
He further advised employers to ensure that all employees’ Tax Identification Numbers (TaxIDs) are correctly captured during the filing process, adding that employees without a TaxID should generate one promptly to avoid delays.
Subair encouraged employers who need additional information or assistance to visit any LIRS office or use the service’s official support channels.