The Lagos State Internal Revenue Service (LIRS) has reaffirmed that January 31, 2026, is the statutory deadline for all employers operating in Lagos State to file their 2025 annual tax returns.
The reminder was issued on Thursday in a statement by Dr. Ayodele Subair, executive chairman of LIRS, who emphasised that the requirement is mandated under the Nigeria Tax Administration Act 2025.
According to the directive, employers must submit detailed tax returns covering all emoluments and compensation paid to staff during the 2025 financial year. Returns are also expected to include payments made to service providers, vendors and consultants, along with proof of taxes deducted and remitted to the relevant tax authorities.
Dr. Subair warned that failure to comply with the filing deadline will attract statutory sanctions and administrative penalties as prescribed under the new tax law.
Section 14 of the Nigeria Tax Administration Act 2025 requires that annual tax returns be filed no later than January 31 each year, making this deadline a mandatory legal obligation for all employers of labour in the state.
To streamline compliance, LIRS has phased out all manual submissions. Employers are now required to file their returns exclusively online via the LIRS eTax portal, described by the agency as secure and accessible 24/7.
Dr. Subair urged organisations to ensure that the Tax Identification Number (TIN) of all employees is correctly recorded during the filing process.
Employers are advised to assist staff without a TIN to generate one promptly to prevent delays in submission.
He also reminded businesses that timely and accurate tax compliance is not only a legal duty under the Nigerian Constitution but also a key component of efficient fiscal planning and revenue tracking for Lagos State’s economic sustainability
