The Lagos State Internal Revenue Service (LIRS) has again reminded employers in the state that January 31, 2026, remains the final date for filing annual tax returns for the 2025 financial year.
In a statement released 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 are expected to submit comprehensive details of salaries, wages, and other benefits paid to staff, as well as payments made to vendors, consultants, and service providers, while ensuring that all taxes due for the 2025 year are fully remitted.
Subair stressed that filing annual returns is a compulsory legal duty and warned that defaulting employers would face statutory penalties and administrative sanctions under the new law.
ALSO READ: NRS clarifies VAT on banking charges, says no new tax introduced
Section 14 of the Nigeria Tax Administration Act 2025 mandates employers to file detailed annual returns of all emoluments paid to employees, including taxes deducted and remitted to the appropriate tax authorities, no later than January 31 each year.
He urged employers to see tax compliance as a fundamental business responsibility and to prioritise early and accurate submission.
“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 said.
Subair added that electronic filing via the LIRS eTax platform remains the only approved method, as manual submissions have been completely discontinued in Lagos State.
He explained that the shift to full electronic filing is intended to simplify and standardise tax processes while improving efficiency and transparency.
Employers are therefore required to file exclusively through the LIRS eTax portal at https://etax.lirs.net.
He described the platform as secure, easy to use, and available кругл the clock, noting that it was designed to make tax compliance more convenient for employers.
Subair also advised employers to ensure that all employees’ Tax Identification Numbers are correctly captured during filing, adding that workers without a TaxID should generate one promptly to avoid delays.
He further encouraged employers who need clarification or support to visit any LIRS office or use the agency’s official support channels.
