The Lagos State Internal Revenue Service (LIRS) has reiterated the statutory deadline of 31st January 2026 for all employers of labour in Lagos State to fulfil their statutory obligation 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, reminded employers that the obligation to file annual returns is in accordance with the provisions of the Nigeria Tax Administration Act 2025 (NTAA).
Subair explained that employers are required to file detailed returns on emoluments and compensation paid to their employees, as well as payments made to service providers, vendors, and consultants, and to ensure that all applicable taxes due for 2025 are fully remitted.
He emphasised that filing of annual returns is a mandatory legal obligation, and warned that failure to comply will result in statutory sanctions, including administrative penalties, as prescribed under the new tax law.
Under Section 14 of the Nigeria Tax Administration Act 2025, employers are required to file detailed annual returns of all emoluments paid to employees, including taxes deducted and remitted to the relevant tax authorities. Such returns must be filed and submitted by January 31 each year.
Subair stated, “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 as required by the Nigerian Constitution, but also supports effective revenue tracking, which is important to Lagos State’s fiscal planning and sustainability.”
He further noted that in Lagos, electronic filing via the LIRS eTax platform remains the only approved and acceptable mode of filing, as manual submissions have been completely phased out.
This measure, he said, is aimed at simplifying and standardising tax administration processes in the state.
Employers are required to submit their annual tax returns exclusively through the LIRS eTax portal.
Subair described the LIRS eTax platform as secure, user-friendly, accessible 24/7, and designed to provide employers with a convenient, efficient way to fulfil their tax obligations.
He advised that employers ensure the TaxID (Tax Identification Number) of all employees is correctly captured in their filings, noting that employees without a TaxID must obtain one promptly to avoid disruptions during the filing process.
