The Lagos State Internal Revenue Service (LIRS) has again drawn employers’ attention to January 31, 2026, as the final date for submitting annual tax returns for the 2025 financial year. The agency said the deadline is a strict legal requirement under the Nigeria Tax Administration Act 2025.
In a statement issued on Thursday, the Executive Chairman of LIRS, Dr. Ayodele Subair, reminded employers operating in Lagos State that they are expected to file comprehensive returns detailing all salaries, allowances, and other forms of compensation paid to employees in 2025. The submission must also capture payments made to vendors, consultants, and service providers, alongside evidence of taxes deducted and properly remitted.
Dr. Subair cautioned that organisations that miss the deadline risk facing statutory sanctions and administrative penalties, as clearly provided for in the new tax law. He noted that Section 14 of the Act makes January 31 a mandatory annual filing date for all employers, leaving no room for extensions or discretion.
To simplify the process and improve efficiency, LIRS has fully discontinued manual filings. Employers are now required to submit their returns exclusively through the LIRS eTax portal, which the agency says is secure and available round the clock. As part of the filing process, businesses must ensure that the Tax Identification Number (TIN) of every employee is accurately captured.
Employers were also advised to support staff who do not yet have a TIN to generate one promptly, in order to avoid delays or incomplete submissions.
According to Dr. Subair, prompt and accurate tax filing is not just a statutory obligation but also a vital element of effective fiscal management, helping Lagos State plan, track revenue, and sustain its economic growth.
