The Lagos State Internal Revenue Service (LIRS) has reiterated January 31, 2026, as the statutory deadline for all employers of labour in the state to file their annual tax returns for the 2025 financial year.
Naijaonpoint reports that the agency made this known in a statement issued on Thursday by its Executive Chairman, Dr Ayodele Subair.
Subair reminded employers that the requirement to file annual returns is in line with the provisions of the Nigeria Tax Administration Act, 2025.
He explained that employers are expected to submit comprehensive details of emoluments and compensation paid to their employees, as well as payments made to service providers, vendors and consultants.
He added that all applicable taxes due for the 2025 year must be fully remitted.
The LIRS boss stressed that filing annual tax returns is a mandatory legal obligation, warning that failure to comply would attract statutory sanctions, including administrative penalties, as provided for 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 further stipulates that such returns must be filed no later than January 31 of each year.
Subair urged employers to treat tax compliance as a core business responsibility and to ensure 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.
E-filing Now Compulsory
The LIRS chairman also disclosed that electronic filing via the LIRS eTax platform remains the only approved mode of submission in Lagos State, noting that manual filing has been completely phased out.
According to him, the shift to full electronic filing is aimed at simplifying and standardising tax administration processes, while enhancing efficiency and transparency.
Employers are therefore required to submit their annual tax returns exclusively through the LIRS eTax portal at [https://etax.lirs.net](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 make tax compliance easier for employers.
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 must generate one promptly to avoid delays or disruptions.
The LIRS boss further encouraged employers who require additional information or assistance to visit any LIRS office or engage the service through its official support channels.