LIRS employer tax return deadline set for January 31, 2026. Employers must file 2025 returns via eTax portal to comply with Nigeria Tax Administration Act

The Lagos State Internal Revenue Service has reiterated that all employers of labour in the state must file their annual tax returns for the 2025 financial year by January 31, 2026.

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In a statement issued on Thursday, Dr Ayodele Subair, Executive Chairman of LIRS, reminded employers that filing annual returns is a statutory requirement under the Nigeria Tax Administration Act 2025.

He emphasised that returns must detail all emoluments paid to employees, as well as payments to service providers, vendors, and consultants, with all applicable taxes fully remitted.

“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 ensures adherence to the law and supports effective revenue tracking, which is vital for Lagos State’s fiscal planning and sustainability.”

He warned that failure to comply with the statutory deadline would attract sanctions, including administrative penalties as prescribed under the Act. Section 14 of the Nigeria Tax Administration Act 2025 mandates that detailed returns of all employee emoluments, including taxes deducted and remitted, must be submitted no later than January 31 each year.

Dr Subair noted that electronic filing through the LIRS eTax platform remains the only approved method, as manual submissions have been fully phased out.

“The eTax platform is secure, user-friendly, and accessible 24 hours a day. It simplifies tax administration while improving efficiency and transparency,” he said.

Employers are required to ensure that the Tax Identification Numbers of all employees are accurately captured during filing.

Employees without a TaxID are advised to generate one promptly to avoid delays.

Dr Subair also encouraged employers requiring assistance to visit LIRS offices or use the service’s official support channels.

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The directive forms part of Lagos State’s broader effort to enforce compliance, streamline tax administration, and enhance revenue generation for effective public service delivery.