Failure to comply will attract penalties as Lagos enforces Nigeria Tax Administration Act 2025
The Lagos State Internal Revenue Service (LIRS) has restated that January 31, 2026, remains the statutory deadline for all employers of labour in the state to file their annual tax returns for the 2025 financial year.
In a statement issued on Thursday, the Executive Chairman of LIRS, Ayodele Subair, said the requirement is backed by the provisions of the Nigeria Tax Administration Act 2025, which makes annual tax filing mandatory for employers.
Subair explained that employers are expected to submit comprehensive returns detailing salaries, wages, and other emoluments paid to employees, alongside taxes deducted and remitted during the year. The filing also covers payments made to service providers, vendors, and consultants, with evidence that all applicable taxes have been fully settled.
According to him, the obligation is not optional and non-compliance will attract statutory sanctions, including administrative penalties, as outlined under the new tax law.
He cited Section 14 of the Nigeria Tax Administration Act 2025, which requires employers to file annual returns of all employee emoluments, including Pay-As-You-Earn (PAYE) deductions, no later than January 31 each year.
Subair urged organisations to see tax compliance as a core part of their business operations, stressing the need for early and accurate submission.
“Employers must give priority to the timely filing of their annual income tax returns. Compliance should be embedded in everyday business practice. Early and accurate filing not only fulfils legal requirements under the Constitution, but also enhances revenue tracking critical to Lagos State’s fiscal planning and sustainability,” he said.
Mandatory Use of eTax Platform
The LIRS chairman further reminded employers that electronic filing via the LIRS eTax platform remains the only approved method for submitting annual returns in Lagos State, as manual submissions have been completely discontinued.
He said the transition to full electronic filing is aimed at streamlining tax administration, improving transparency, and ensuring efficiency across the system.
Employers are therefore required to submit their returns exclusively through the LIRS eTax portal at https://etax.lirs.net.
Subair described the platform as secure, user-friendly and accessible 24 hours a day, noting that it was designed to make tax compliance easier and more convenient for employers.
He also advised organisations to ensure that the Tax Identification Numbers (TINs) of all employees are correctly captured during filing, adding that workers without a TaxID should generate one promptly to prevent delays or complications.
The LIRS boss encouraged employers who need clarification or support to visit any LIRS office statewide or engage the agency through its official customer support channels.
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