The Lagos State Internal Revenue Service (LIRS) has issued a fresh reminder to all employers operating within the state regarding a critical statutory deadline. All employers must file their annual tax returns for the 2025 financial year by January 31, 2026. Failure to meet this obligation will attract sanctions as prescribed by law.
Mandatory Filing Under the New Tax Law
In a statement released on Thursday, the Executive Chairman of LIRS, Dr Ayodele Subair, emphasised that this requirement is not optional but a mandatory legal duty. The obligation is anchored on the provisions of the Nigeria Tax Administration Act 2025 (NTAA). Specifically, Section 14 of the Act mandates employers to submit detailed annual returns of all emoluments paid to their employees, including taxes deducted and remitted.
Dr Subair explained that the returns must cover not just employee compensation, but also payments made to service providers, vendors, and consultants. The core mandate is for employers to ensure that all applicable taxes for the year 2025 are fully calculated and remitted to the relevant authorities.
Exclusive Use of the LIRS eTax Platform
A significant point of note for all employers is the approved mode of submission. The LIRS has completely phased out manual filing of annual returns. The only acceptable method for submission is through the electronic LIRS eTax platform.
Employers are therefore directed to file their returns exclusively via the official portal: https://etax.lirs.net. Dr Subair described the platform as secure, user-friendly, and accessible around the clock, designed to make tax compliance more convenient and efficient for businesses in Lagos.
He also offered crucial advice for a smooth filing process: employers must ensure the correct Tax Identification Number (TaxID) for every employee is captured in their returns. Employees who do not yet have a TaxID are urged to generate one promptly to prevent any disruptions.
Consequences of Non-Compliance and Support Channels
The LIRS Chairman issued a clear warning against non-compliance. Failure to file the annual returns by the January 31 deadline will result in statutory sanctions and administrative penalties as outlined in the NTAA 2025.
Dr Subair urged employers to prioritise timely filing, stating that compliance should be an integral part of standard business practice. He noted that early and accurate filing supports effective revenue tracking, which is vital for the fiscal planning and sustainability of Lagos State.
For employers requiring assistance, the LIRS has provided several support channels:
- Official Website: www.lirs.gov.ng
- Social Media: Lagos State Internal Revenue Service on Facebook and LinkedIn; @lirsgovng on Instagram and YouTube; @lirs_govng on X (formerly Twitter).
- Email: etaxinfo@lirs.net
- Customer Care Hotline: 0700-CALL-LIRS (0700-2255-5477).
The statement was officially signed by Monsurat Amasa-Oyelude, the Head of Corporate Communications for the LIRS.
