The Lagos State Internal Revenue Service (LIRS) has issued a firm reminder to all employers operating in Lagos State: Submit your annual tax returns for the 2025 financial year on or before January 31, 2026, or face statutory sanctions.
In a statement released on Thursday, January 16, 2026, Executive Chairman of LIRS, Dr. Ayodele Subair, emphasized that this mandatory filing obligation aligns with the provisions of the Nigeria Tax Administration Act 2025 (NTAA), particularly Section 14, which requires employers to submit detailed records of all employee emoluments (salaries, wages, and other compensations), including taxes deducted and remitted during the year.
"Compliance is compulsory and not voluntary," Dr. Subair warned. "Defaulting employers will face statutory sanctions as provided by law. Employers must ensure accurate employee information, including valid Tax Identification Numbers (TINs), as any discrepancies could delay processing and attract penalties."
Key highlights from the LIRS directive include:
This annual deadline is a recurring statutory requirement, typically falling on January 31 each year for the previous financial year's returns. With less than two weeks remaining as of mid-January 2026, employers are advised to act promptly to avoid hefty penalties and ensure seamless compliance.
The LIRS remains committed to simplifying tax processes while enforcing strict adherence to the law. For more details or assistance, visit the official eTax portal or contact LIRS support.
Don't wait until the last minute – secure your 2025 annual tax returns today and stay on the right side of the law in Lagos! Stay informed on all tax updates, compliance tips, and revenue news in Nigeria.
In a statement released on Thursday, January 16, 2026, Executive Chairman of LIRS, Dr. Ayodele Subair, emphasized that this mandatory filing obligation aligns with the provisions of the Nigeria Tax Administration Act 2025 (NTAA), particularly Section 14, which requires employers to submit detailed records of all employee emoluments (salaries, wages, and other compensations), including taxes deducted and remitted during the year.
"Compliance is compulsory and not voluntary," Dr. Subair warned. "Defaulting employers will face statutory sanctions as provided by law. Employers must ensure accurate employee information, including valid Tax Identification Numbers (TINs), as any discrepancies could delay processing and attract penalties."
Key highlights from the LIRS directive include:
- Who must file: All employers of labour in Lagos State, including companies, organizations, and businesses.
- What to include: Comprehensive details of emoluments paid to employees, payments to service providers, vendors, and consultants, plus confirmation that all applicable taxes (such as PAYE) have been fully deducted and remitted.
- Filing method: Exclusively through the official LIRS eTax platform (https://etax.lirs.net). Manual or paper submissions are no longer accepted, as the service has fully transitioned to electronic filing for greater efficiency, transparency, and accuracy.
- Advice from LIRS: File early to avoid last-minute rushes, technical glitches, or errors. Employers facing challenges should utilize official LIRS support channels for guidance and technical assistance.
This annual deadline is a recurring statutory requirement, typically falling on January 31 each year for the previous financial year's returns. With less than two weeks remaining as of mid-January 2026, employers are advised to act promptly to avoid hefty penalties and ensure seamless compliance.
The LIRS remains committed to simplifying tax processes while enforcing strict adherence to the law. For more details or assistance, visit the official eTax portal or contact LIRS support.
Don't wait until the last minute – secure your 2025 annual tax returns today and stay on the right side of the law in Lagos! Stay informed on all tax updates, compliance tips, and revenue news in Nigeria.
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