The statutory filing requirement applies to all taxable persons, including self-employed individuals, business owners, professionals, persons in the informal sector, and employees under the Pay-As-You-Earn (PAYE) scheme.

In accordance with Section 24(f) of the 1999 Constitution of the Federal Republic of Nigeria, Sections 13 &14(3) of the Nigeria Tax Administration Act 2025 (NTAA), every individual with taxable income is required to submit a true and correct return of total income from all sources for the preceding year (January 1 to December 31, 2025) within 90 days of the commencement of a new assessment year.

In a statement issued on Wednesday, Dr. Ayodele Subair, the executive chairman of LIRS, stated that timely filing remains both a constitutional and statutory obligation as well as civic responsibility.

In his remarks, he stated that:

“Filing of annual tax returns is not optional. It is a legal requirement under the Nigeria Tax Administration Act 2025. We encourage all Lagos residents earning taxable income to file early and accurately.

Early and accurate filing not only ensures full adherence with statutory requirements, but supports effective monitoring and forecasting, which are critical to Lagos State’s fiscal planning and long-term sustainability.”

He further noted that failure to file returns by the statutory deadline attracts administrative penalties, interest, and other enforcement measures as prescribed by law.

To enhance convenience and efficiency, all individual tax returns must be submitted electronically via the LIRS eTax portal.

The platform enables taxpayers to register, file returns, upload supporting documents, and manage their tax profiles securely from anywhere.

In keeping with global best practices, Dr. Subair reiterated that LIRS continues to prioritize digital tax administration, and taxpayer support services. He affirmed that the LIRS eTax platform is secure and accessible worldwide.

Taxpayers requiring assistance may visit any of the LIRS offices or use any of the following support channels:

Customer Service Hotline: 0700-CALL-LIRS (0700 2255 5477)

Email: etaxinfo@lirs.net | Facebook and LinkedIn: Lagos State Internal Revenue Service | Instagram and YouTube: @lirsgovng | X (formerly Twitter): @lirs_govng

This requirement is in line with the Personal Income Tax Act (PITA) Cap P8 LFN 2004 (as amended).

In an official statement, Dr. Ayodele Subair, the executive chairman of LIRS, emphasized that meeting this deadline is a legal obligation.

He warned that failure to comply will result in statutory sanctions, including penalties, as prescribed by law.

Section 81 of PITA mandates employers to submit comprehensive annual returns detailing all emoluments paid to employees, including taxes deducted and remitted to relevant tax authorities.

These returns must be filed no later than January 31 each year and cover the income and taxes paid during the preceding year (2024).

Dr. Subair stressed,

“Employers must prioritize the timely filing of their annual income tax returns to avoid penalties. Submitting returns on or before the deadline ensures compliance with the law and supports accurate revenue tracking, which is essential for Lagos State’s fiscal planning and sustainability.”

To simplify the process, LIRS has transitioned to a fully digital filing system. Employers must file their annual tax returns exclusively through the LIRS e-Tax portal.

Manual submissions are no longer accepted. Mr. Subair described the e-Tax platform as secure, user-friendly, and designed to provide employers with a convenient way to manage their tax obligations.

Employers are reminded to include the Payer ID of all employees in their returns. Employees without a Taxpayer ID are advised to generate one immediately on the e-Tax platform to prevent disruptions during the filing process.

To assist employers, LIRS has deployed staff across its offices to provide guidance on using the e-Tax portal and addressing related concerns.

Employers are encouraged to act promptly to meet the deadline and ensure compliance with tax laws.