The Lagos State Internal Revenue Service (LIRS) has reaffirmed January 31, 2026, as the statutory deadline for employers of labour in Lagos State to file their annual tax returns for the 2025 financial year.
In a statement on Wednesday, Ayodele Subair, Executive Chairman of LIRS, reminded employers that the requirement is backed by the Nigeria Tax Administration Act 2025 (NTAA) and is mandatory for all organisations operating in the state.
Subair explained that employers are expected to file detailed returns of emoluments and compensation paid to employees, as well as payments made to service providers, vendors and consultants, and to ensure that all applicable taxes for 2025 are fully remitted.
He stressed that failure to comply with the filing deadline would attract statutory sanctions, including administrative penalties, as stipulated under the new tax law.
According to Section 14 of the NTAA, employers must submit comprehensive annual returns detailing emoluments paid, taxes deducted, and amounts remitted to the relevant tax authorities, no later than January 31 each year.
“Employers must prioritise the timely filing of their annual income tax returns,” Subair said. “Compliance should be part of everyday business practice. Early and accurate filing not only ensures adherence to the law but also supports effective revenue tracking, which is critical to Lagos State’s fiscal planning and sustainability.”
The LIRS chairman also reiterated that electronic filing via the LIRS eTax platform is now the only approved method for submitting annual returns, noting that manual submissions have been completely phased out to improve efficiency and standardisation.
Employers are therefore required to file exclusively through the LIRS eTax portal (etax.lirs.net).
Subair described the eTax platform as secure, user-friendly and accessible 24/7, adding that it was designed to make tax compliance easier for employers. He advised organisations to ensure that the Tax Identification Numbers (TaxID) of all employees are correctly captured during filing, warning that employees without a TaxID must generate one promptly to avoid delays or disruptions in the process.
