By Ihechi Enyinnaya
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.
In a statement issued on Thursday, the Executive Chairman of LIRS, Dr. Ayodele Subair, reminded employers that the requirement is backed by the Nigeria Tax Administration Act 2025 (NTAA), which mandates employers to submit detailed annual returns of emoluments and compensation paid to employees, as well as payments made to service providers, vendors, and consultants.
Dr. Subair stressed that employers must also ensure that all applicable taxes due for the 2025 year are fully deducted and remitted to the relevant tax authorities. He warned that failure to comply with the January 31 deadline would attract statutory sanctions, including administrative penalties, as provided under the new tax law.
Citing Section 14 of the NTAA, he noted that employers are legally required to file comprehensive details of taxes deducted and remitted on behalf of employees not later than January 31 of every year.
“Employers must prioritize the timely filing of their annual income tax returns. Compliance should be part of our everyday business practice,” Dr. Subair said. He added that early and accurate filing supports effective revenue tracking, which is critical to Lagos State’s fiscal planning and long-term sustainability.
The LIRS boss further emphasized that electronic filing through the LIRS eTax platform remains the only approved method for submitting annual returns in Lagos State, as manual submissions have been completely phased out. According to him, the initiative is designed to simplify, standardize, and improve the efficiency of tax administration in the state.
Employers are therefore required to submit their annual tax returns exclusively via the LIRS eTax portal. Dr. Subair described the platform as secure, user-friendly, and accessible кругл 24 hours a day, seven days a week.
He also advised employers to ensure that the Tax Identification Number (TaxID) of all employees is correctly captured during filing, noting that employees without a TaxID should generate one promptly to avoid delays or disruptions in the process.
LIRS urged employers who require further information or assistance to visit any of its offices or contact the agency through its official support channels.