The Lagos State Internal Revenue Service ( LIRS) has reiterated the statutory deadline of 31st January 2026 for all employers of labour in Lagos State to fulfil their statutory obligation to file their returns for 2025 financial year.
Monsurat – Amasa – Oyelude, Head Corporate Communications LIRS, in a signed statement disclosed that the Executive Chairman of Lagos Internal Revenue Service, Dr. Ayodele Subair, reminded the employers that the obligation to file annual returns is in accordance with the provisions of the Nigeria Tax Administration Act 2025 ( N T A A).
Dr. Subair explained that employers are required to file detailed returns on emoluments and compensation paid to their employees, as well as payments made to their service providers, vendors, and consultants, and ensure that all applicable taxes due for year 2025 are fully remitted. He emphasized that filing of annual returns is mandatory legal obligation, and warned that failure to comply will result in statutory sanctions, including administrative penalties, as prescribed under the new tax law
According to section 14 of the Nigeria Tax Administration Act 2025 ( N T A A ), employers are required to file detailed annual returns of all emoluments to employees, including taxes deducted and remitted to relevant tax authorities. Such returns must be filed and submitted not later than January 31 each year.
Dr. Subair in the statement stated, “Employer must prioritize the timely filing of their annual income tax return. Compliance should be part of our everyday business practice. Early and accurate filing not only ensures adherence to law as required by the Nigeria Constitution, but also to support effective revenue tracking, which is important to Lagos State’s fiscal planning and sustainability.
He further that in Lagos State, electronic filing via L I R S e Tax platform remains the only approved and acceptable mode of filing, as manual submission have been completely phased out. This measure, he said, is aimed at simplifying and standardizing tax administration processes in the State.
The statement revealed that Employers are therefore required to submit their annual annual tax returns exclusively through the Lagos Internal Revenue Service – LIRS e Tax portal @ http:// etax .lirs. net.
Dr. Subair described the LIRS e tax platform as secure, user – friendly, accessible 24/7 and designed to provide employers with a convenient and efficient means of fulfilling their tax obligations.
He advised that employers should ensure that the Tax I D ( Tax Identification Number is correctly captured in their filings, noting that employee without a Tax I D must generate one. Promptly to avoid disruptions during the filing process.
In conclusion, the statement disclosed that for further information or assistance, employers may visit any of the LIRS offices or should use any of the following support channels: The Tax body can be contacted through their Website: WWW. lirs. gov.ng or better still through their Facebook and Linkedin – Lagos State Internal Revenue Service. They can also reach them through Instagram and You Tube @ lirs.gov.ng Also on X ( formerly Twitter) @ lirs _ gov ng employers can also get them on their Email: etax info@ lirs .net or Call LIRS on 07002255 – 5477.
