The Lagos State Internal Revenue Service (LIRS) has issued a firm reminder to all employers operating within the state regarding the fast-approaching deadline for filing their annual tax returns. The statutory cut-off date is January 31, 2026, for returns covering the 2025 financial year.
Mandatory Filing Under the New Tax Law
In a statement released on Thursday, January 19, 2026, the Executive Chairman of LIRS, Dr Ayodele Subair, underscored that this obligation is a legal requirement under the Nigeria Tax Administration Act 2025 (NTAA). He clarified that employers must submit detailed documentation of all emoluments, compensation, and payments made to employees, service providers, vendors, and consultants. Crucially, they must also confirm that all applicable taxes for 2025 have been fully remitted to the government.
Dr Subair warned that treating this filing as optional is not an option. "Filing of annual returns is a mandatory legal obligation," he stated, adding that failure to meet the deadline will trigger statutory sanctions, including administrative penalties as prescribed by the new law.
Electronic Filing is Now the Only Option
The LIRS has completely transitioned away from paper-based submissions. Electronic filing via the LIRS eTax platform is now the sole approved method for submitting annual returns. This move is designed to streamline and standardise the tax administration process across Lagos State.
Employers are therefore directed to file their returns exclusively through the official portal: https://etax.lirs.net. Dr Subair described the eTax system as secure, user-friendly, and accessible around the clock, providing a convenient tool for businesses to meet their obligations efficiently.
Key Steps for a Smooth Filing Process
To avoid last-minute hitches, the LIRS Chairman advised employers to ensure the Tax Identification Number (TaxID) of every employee is accurately captured in the filing. Employees who do not yet have a TaxID are urged to generate one promptly to prevent disruptions.
For guidance or support, employers can reach out through several channels:
- Website: www.lirs.gov.ng
- Social Media: Lagos State Internal Revenue Service on Facebook and LinkedIn; @lirsgovng on Instagram and YouTube.
- X (formerly Twitter): @lirs_govng
- Email: [email protected]
- Customer Care Hotline: 0700-CALL-LIRS (0700-2255-5477)
Dr Subair concluded by urging employers to make compliance a core part of their business culture. "Early and accurate filing not only ensures adherence to the law but also supports effective revenue tracking, which is vital for Lagos State’s fiscal planning and sustainability," he said.
