Lagos State Internal Revenue Service (LIRS) has reaffirmed the statutory deadline of January 31, 2026, for all employers of labour in the state to file their annual tax returns for the 2025 financial year.
The Executive Chairman of the revenue service, Ayodele Subair, in a statement issued on Thursday, reminded employers that the obligation to file annual returns was in line with the provisions of the Nigeria Tax Administration Act 2025.
Subair explained that employers were required to file detailed returns on emoluments and compensation paid to their employees, as well as payments made to service providers, vendors, and consultants, and to ensure that all applicable taxes due for the 2025 year are fully remitted.
He maintained that the filing of annual returns remained a mandatory legal obligation for the employes and warned that failure to comply would attract statutory sanctions, including administrative penalties, as prescribed under the new tax law.
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Subair cited Section 14 of the Nigeria Tax Administration Act 2025, which required employers to file detailed annual returns of all emoluments paid to employees, including taxes deducted and remitted to the relevant tax authorities no later than January 31 of each year, to justify the LIRS’ demand.
The tax administrator urged employers to treat tax compliance as a core business responsibility, stressing the importance of early and accurate filing.
He clarified: “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 further expatiated that electronic filing through the LIRS eTax platform remained the only approved and acceptable mode of tax returns filing in Lagos State, adding that full electronic filing is aimed at simplifying and standardising tax administration processes across the state, while improving efficiency and transparency.
Subair described the eTax platform as secure, user-friendly, and accessible 24 hours a day, adding that it was designed to provide employers with a convenient and efficient means of meeting their tax obligations.
He charged the employers to ensure that the Tax Identification Numbers (TIN) of all employees were correctly captured during the filing process, and advised employers who required further information or assistance to visit any of the service’s offices or make use of its official support channels.
