The Lagos State Internal Revenue Service (LIRS) has reminded all companies and employers in the state that they must file their annual tax returns for the 2025 financial year by January 31, 2026, tax officials say.
Dr Ayodele Subair, the Executive Chairman of LIRS, said in a statement on Thursday, January 15, 2026, that the deadline is required by the Nigeria Tax Administration Act 2025. He emphasised that filing is a legal duty and not optional.
According to the law, employers must submit detailed annual returns showing the money paid to their workers, including taxes deducted and remitted, as well as payments to service providers, vendors, and consultants. These returns must be filed no later than January 31 each year.
Subair warned that failure to meet the deadline could lead to penalties and other penalties under the law. He said that early and accurate filing helps the state government track revenue properly, which supports planning and public services.
LIRS has also confirmed that only electronic filing through the LIRS eTax portal is allowed in Lagos State. Manual or paper submissions are no longer accepted, the agency said. Employers are required to use the https://etax.lirs.net
platform to submit their returns.
Subair described the eTax system as secure and easy to use and available 24 hours a day. He urged employers to make sure that the Tax Identification Number (TIN) of every employee is correctly included in their filings.
Employers are also advised to help staff who do not yet have a TIN to get one quickly to avoid problems when filing.
The LIRS boss encouraged businesses that need help to visit any of the agency’s offices or use its support channels for guidance on how to file. He stressed that compliance with tax rules is part of responsible business practice.
The reminder comes as tax authorities across Nigeria continue to enforce new tax laws and systems introduced in 2025, aimed at improving tax collection and transparency nationwide.
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