The Lagos State Internal Revenue Service (LIRS) has reiterated that all employers operating within the state are required to submit their annual tax returns for the 2025 financial year by the 31st of January, 2026.
In a statement released on Thursday, the 15th of January, 2026, the agency noted that this obligation aligns with the provisions of the Nigeria Tax Administration Act 2025, which requires employers to maintain comprehensive records of staff emoluments and ensure that all relevant taxes are accurately remitted.
The Executive Chairman of LIRS, Dr Ayodele Subair, emphasized that compliance with the filing requirement is mandatory, warning that employers who fail to submit their returns would be subject to statutory penalties as prescribed by law.
He explained that the annual returns must contain precise employee information, including valid Tax Identification Numbers, and highlighted that any discrepancies could result in delays during processing and attract fines.
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Subair further disclosed that all tax return submissions are to be made exclusively via the LIRS eTax platform, noting that manual filings are no longer accepted by the service.
He urged employers to avoid last-minute submissions by filing early and to make use of official LIRS support channels for guidance or technical assistance where necessary.