The Lagos State Internal Revenue Service (LIRS) has reiterated that all employers in Lagos State must file their annual tax returns for the 2025 financial year by January 31, 2026.
In a statement released on Thursday, January 19, LIRS Executive Chairman, Dr. Ayodele Subair, emphasized that this requirement is mandated under the Nigeria Tax Administration Act 2025 (NTAA).
Employers are required to submit detailed returns covering employee emoluments and compensation, as well as payments to service providers, vendors, and consultants, while ensuring that all applicable taxes for 2025 are fully remitted. Dr. Subair stressed that failure to comply attracts statutory sanctions, including administrative penalties as outlined in the new tax law.
“Employers must prioritise the timely filing of their annual income tax returns. Compliance should be part of our everyday business practice. Early and accurate filing not only ensures adherence to the law but also supports effective revenue tracking, which is vital for Lagos State’s fiscal planning and sustainability,” Dr. Subair said.
According to Section 14 of the NTAA 2025, employers must submit comprehensive annual returns showing all taxes deducted and remitted to relevant authorities, no later than January 31 each year.
Dr. Subair also highlighted that electronic filing via the LIRS eTax platform is now the only approved method for submitting returns, as manual submissions have been phased out. He described the platform as secure, user-friendly, accessible 24/7, and designed to simplify tax administration for employers.
Employers must ensure that the Tax Identification Number (TaxID) of all employees is accurately recorded. Employees without a TaxID are required to generate one promptly to avoid delays in the filing process.
Annual tax returns can be submitted exclusively through the LIRS eTax portal: https://etax.lirs.net.
For further assistance, employers can reach out through LIRS support channels:
Customer Care Hotline: 0700-CALL-LIRS (0700-2255-5477)
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