The Lagos State Internal Revenue Service (LIRS) has reminded all employers in the state of the statutory deadline of January 31, 2026, to file their annual tax returns for the 2025 financial year.
In a statement on Thursday, LIRS Executive Chairman Dr Ayodele Subair explained that the requirement aligns with the Nigeria Tax Administration Act 2025, which mandates employers to submit detailed returns on employee emoluments, payments to service providers, vendors, and consultants, and to ensure that all applicable taxes for 2025 are fully remitted.
“Filing annual returns is a mandatory legal obligation. Non-compliance attracts statutory sanctions, including administrative penalties,” Subair warned. He urged employers to treat tax compliance as a core business responsibility, stressing that timely and accurate filing supports effective revenue tracking, which is crucial for Lagos State’s fiscal planning and sustainability.
The Nigeria Tax Administration Act 2025 specifies that annual returns must be filed no later than January 31 each year, detailing all emoluments paid to employees and taxes deducted and remitted.
Subair also emphasised that the LIRS eTax platform is now the only approved filing method, with manual submissions completely phased out. The platform, he noted, is secure, user-friendly, and accessible 24/7, providing employers with a convenient means of fulfilling their tax obligations.
Employers are required to ensure that all employees’ Tax Identification Numbers (TINs) are correctly captured during filing. Employees without a TIN must generate one promptly to avoid delays. Subair encouraged employers needing guidance to visit LIRS offices or use the service’s official support channels.
