The Lagos State Internal Revenue Service has reiterated that all employers in the state must file their annual tax returns for the 2025 financial year by January 31, 2026.
In a statement, the Executive Chairman of LIRS, Dr Ayodele Subair, emphasized that the obligation to file annual returns is mandated under the Nigeria Tax Administration Act 2025. Employers are required to submit detailed information on salaries and emoluments paid to employees, as well as payments to service providers, vendors, and consultants, ensuring that all applicable taxes for 2025 are fully remitted.
Subair warned that failure to comply with the filing requirement would attract statutory sanctions, including administrative penalties. Section 14 of the Nigeria Tax Administration Act 2025 requires employers to file detailed annual returns of all employee emoluments, including taxes deducted and remitted, no later than January 31 each year.
He urged employers to view tax compliance as a core business responsibility and stressed the importance of early and accurate filing. “Compliance should be part of everyday business practice. Timely filing not only ensures adherence to the law but also supports effective revenue tracking, which is vital for Lagos State’s fiscal planning and sustainability,” Subair said.
The LIRS boss noted that electronic filing via the LIRS eTax platform is the only approved method, with manual submissions fully phased out. The eTax portal is designed to simplify and standardize tax administration, improve efficiency, and ensure transparency. Employers are required to submit returns exclusively through https://etax.lirs.net.
Subair advised that the Tax Identification Number of all employees must be correctly captured during filing, and employees without a TaxID should generate one promptly to avoid delays. He also encouraged employers needing assistance to visit LIRS offices or use official support channels.
