The Lagos State Internal Revenue Service has restated January 31, 2026, as the deadline for employers in the state to file their 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 backed by the provisions of the Nigeria Tax Administration Act, 2025, stressing that compliance is mandatory for all employers of labour in Lagos State.
Dr Subair explained that employers are expected to submit comprehensive details of salaries, wages, and other forms of compensation paid to their employees, as well as payments made to consultants, vendors, and service providers.
He added that all applicable taxes for the year must be fully deducted and remitted.
According to him, failure to meet the deadline will attract penalties as provided under the law.
“The filing of annual tax returns is not optional. It is a legal obligation, and employers who fail to comply will face statutory sanctions, including administrative penalties,” Subair warned.
He cited Section 14 of the Nigeria Tax Administration Act, 2025, which mandates employers to submit annual returns of emoluments paid, along with evidence of taxes deducted and remitted, on or before January 31 of every year.
The LIRS boss urged organisations to make tax compliance a routine business practice, noting that prompt and accurate filing supports effective revenue monitoring and fiscal planning in Lagos State.
“Early and accurate filing ensures compliance with the law and also strengthens the state’s ability to plan and sustain its finances,” he said.
Subair also reiterated that tax returns must be filed exclusively through the LIRS eTax platform, as manual submissions are no longer accepted.
He described the electronic system as secure and accessible round-the-clock, designed to simplify tax administration and enhance transparency.
Employers were further advised to ensure that all employees have valid Tax Identification Numbers (TINs), warning that the absence of a TaxID could delay the filing process.
Dr Subair encouraged employers who need clarification or support to visit LIRS offices or contact the agency through its official customer service channels.
