The Lagos State Internal Revenue Service (LIRS) has advised all individual taxpayers in Lagos State to file their annual tax returns for the 2026 year of assessment on or before 31 March 2026.
The statutory requirement applies to all taxable persons, including self-employed individuals, business owners, professionals, those in the informal sector and employees under the Pay-As-You-Earn (PAYE) scheme. In line with Section 24(f) of the 1999 Constitution of the Federal Republic of Nigeria and Sections 13 and 14(3) of the Nigeria Tax Administration Act 2025, every individual with taxable income must submit a true and correct return of total income from all sources for the preceding year, from 1 January to 31 December 2025, within 90 days of the start of a new assessment year.
In a statement issued on Wednesday, Executive Chairman of LIRS, Dr Ayodele Subair, said timely filing remains both a constitutional and statutory obligation as well as a civic responsibility.
In his remarks, he stated that “Filing of annual tax returns is not optional. It is a legal requirement under the Nigeria Tax Administration Act 2025. We encourage all Lagos residents earning taxable income to file early and accurately. Early and accurate filing not only ensures full adherence with statutory requirements, but supports effective monitoring and forecasting, which are critical to Lagos State’s fiscal planning and long-term sustainability.”
He added that failure to file returns by the statutory deadline would attract administrative penalties, interest and other enforcement measures as prescribed by law.
To improve convenience and efficiency, all individual tax returns must be submitted electronically via the LIRS eTax portal. The platform allows taxpayers to register, file returns, upload supporting documents and manage their tax profiles securely from any location.
Dr Subair reiterated that LIRS remains committed to digital tax administration and improved taxpayer support services, noting that the eTax platform is secure and accessible worldwide. Taxpayers who require assistance can visit any LIRS office or access support through its official customer service channels and digital platforms.
The agency also provides step-by-step guidance to ensure a seamless filing experience and is encouraging taxpayers to file early, file accurately and remain compliant.
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