The Lagos State Internal Revenue Service (LIRS) has reiterated that all employers in the state must file their annual tax returns for the 2025 financial year by January 31, 2026.
In a statement on Thursday, LIRS Executive Chairman, Dr. Ayodele Subair, reminded employers that the requirement is mandated under the Nigeria Tax Administration Act 2025. He explained that annual returns should include detailed information on emoluments and compensation paid to employees, as well as payments to service providers, vendors, and consultants, with all applicable taxes fully remitted.
“Filing annual returns is a mandatory legal obligation. Failure to comply will attract statutory sanctions, including administrative penalties as prescribed under the new tax law,” Subair said.
Section 14 of the Nigeria Tax Administration Act 2025 requires employers to submit detailed annual returns of all employee emoluments, including taxes deducted and remitted, by January 31 each year.
Subair urged employers to treat tax compliance as a core business responsibility. “Timely and accurate filing ensures adherence to the law and supports effective revenue tracking, which is vital for Lagos State’s fiscal planning and sustainability,” he said.
He further noted that electronic filing via the LIRS eTax platform remains the only approved method for submitting returns in Lagos State. Manual submissions have been phased out entirely. The platform, available at https://etax.lirs.net, is secure, user-friendly, and accessible 24 hours a day.
Employers are advised 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 also encouraged employers seeking further information or assistance to visit LIRS offices or contact the service through official support channels.
