LIRS sets January 31, 2026 deadline for employers’ 2025 annual tax returns

The Lagos State Internal Revenue Service (LIRS) has reaffirmed January 31, 2026, as the statutory deadline for all employers of labour in Lagos State to file their annual tax returns for the 2025 financial year.

In a statement issued on Thursday, the Executive Chairman of LIRS, Dr. Ayodele Subair, reminded employers that the requirement to file annual tax returns is backed by law and anchored on the provisions of the Nigeria Tax Administration Act 2025 (NTAA).

Dr. Subair explained that employers are mandated to submit comprehensive details of emoluments and compensation paid to their employees within the 2025 assessment year.

This also includes payments made to service providers, vendors, and consultants, as well as the accurate remittance of all applicable taxes due for the period.

He stressed that the filing of annual tax returns is not optional but a compulsory legal obligation under the new tax regime.

According to him, failure to comply with the deadline will attract statutory sanctions, including administrative penalties, as clearly stipulated under the Nigeria Tax Administration Act 2025.

Citing Section 14 of the NTAA, Dr. Subair noted that employers are required to file detailed annual returns of all emoluments paid to employees, alongside records of taxes deducted and remitted to the appropriate tax authorities.

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The law, he emphasized, expressly provides that such returns must be filed on or before January 31 of each year.

“Employers must prioritise the timely filing of their annual income tax returns. Compliance should be part of our everyday business practice,” Dr. Subair said.

“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 critical to Lagos State’s fiscal planning and long-term sustainability.”

The LIRS chairman further clarified that electronic filing through the LIRS eTax platform remains the only approved and acceptable method for submitting annual returns in Lagos State, noting that manual submissions have been completely discontinued.

He explained that the move is aimed at simplifying, standardising, and improving efficiency in tax administration across the state.

Employers are therefore required to submit their annual tax returns exclusively through the LIRS eTax portal at https://etax.lirs.net

Dr. Subair described the eTax platform as secure, user-friendly, and accessible 24 hours a day, seven days a week.

He added that the platform is designed to provide employers with a seamless and efficient means of fulfilling their tax obligations.

He also advised employers 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 submission process.