The Lagos State Internal Revenue Service LIRS has reaffirmed January 31, 2026, as the deadline for 2025 tax returns. The directive applies to all employers operating within Lagos State. It covers businesses across every sector and size.
LIRS stated that timely compliance aligns with the Nigeria Tax Administration Act 2025. The Executive Chairman, Dr Ayodele Subair, stressed that annual tax filing remains a legal obligation. Employers must submit accurate and complete financial records.
These records must include employee salaries, benefits, and tax deductions. Employers must also declare payments made to vendors, consultants, and service providers. All applicable taxes for the 2025 year must be fully remitted.
Failure to comply will attract statutory penalties and administrative sanctions. The law requires employers to file annual returns no later than January 31. Dr Subair advised businesses to file early to avoid errors and delays.
He explained that early filing improves revenue tracking and supports sustainable fiscal planning. LIRS also confirmed that electronic filing remains mandatory in Lagos State. Manual submissions are no longer accepted.
Employers must file returns through the official LIRS eTax platform. The system is secure, user-friendly, and accessible at all times. It simplifies tax administration while promoting transparency.
Employers must ensure all employee Tax Identification Numbers are correctly captured. Workers without a TaxID should generate one immediately. LIRS encouraged employers to seek support through its official service channels.
