The Lagos State Internal Revenue Service (LIRS) has reiterated that all employers of labour in Lagos State must file their annual tax returns for the 2025 financial year no later than 31st of January 2026.
In a statement issued on Thursday, the Executive Chairman of LIRS, Dr Ayodele Subair, said the requirement is in line with the provisions of the Nigeria Tax Administration Act 2025 (NTAA), which makes annual returns filing a statutory obligation for employers.
Dr Subair explained that employers are expected to submit comprehensive details of emoluments and compensation paid to employees, alongside payments made to service providers, vendors and consultants. He added that all applicable taxes due for the 2025 year must be fully remitted. He stressed that compliance is mandatory and warned that failure to file within the stipulated period would attract statutory sanctions, including administrative penalties, as provided under the new tax law.
According to Section 14 of the Nigeria Tax Administration Act 2025, employers are required to file detailed annual returns of all emoluments paid to employees, including taxes deducted and remitted to the appropriate tax authorities. The law specifies that such returns must be submitted not later than 31 January of each year.
Dr Subair said, “Employers must prioritise the timely filing of their annual income tax returns. Compliance should be part of our everyday business practice. Early and accurate filing not only ensures adherence to the law as required by the Nigerian Constitution, but also supports effective revenue tracking, which is important to Lagos State’s fiscal planning and sustainability.”
He also noted 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 move is designed to simplify and standardise tax administration across the state.
Dr Subair described the eTax platform as secure, user-friendly and accessible around the clock, adding that it provides employers with a convenient and efficient way to meet their tax obligations.
He advised employers to ensure that the Tax Identification Numbers of all employees are correctly captured in their filings, noting that employees without a TaxID should generate one promptly to avoid delays or disruptions in the filing process.
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