The Lagos State Internal Revenue Service has reiterated the statutory deadline of January 31, 2026, for all employers of labour in the state 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 line with the provisions of the Nigeria Tax Administration Act 2025.
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 the 2025 year are fully remitted.
He emphasised that the filing of annual returns is a mandatory legal obligation and warned that failure to comply would attract statutory sanctions, including administrative penalties, as prescribed under the new tax law.
According to 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.
The Act stipulates that such returns must be filed and submitted no later than January 31 of each year.
Subair urged employers to treat tax compliance as a core business responsibility, stressing the importance of early and accurate filing.
“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.
He further noted that electronic filing through the LIRS eTax platform remains the only approved and acceptable mode of filing in Lagos State, as manual submissions have been completely phased out.
According to him, the move to full electronic filing is aimed at simplifying and standardising tax administration processes across the state, while improving efficiency and transparency.
Employers are therefore required to submit their annual tax returns exclusively through the LIRS eTax portal at https://etax.lirs.net.
Subair described the eTax platform as secure, user-friendly, and accessible 24 hours a day, adding that it was designed to provide employers with a convenient and efficient means of meeting their tax obligations.
He advised employers to ensure that the Tax Identification Number of all employees is correctly captured during the filing process, noting that employees without a TaxID are required to generate one promptly to avoid delays or disruptions.
The LIRS boss also encouraged employers who require further information or assistance to visit any of the service’s offices or make use of its official support channels.
