LIRS Sets Jan 31, 2026 Deadline For Lagos Employers To File Tax Returns

 The Lagos State Internal Revenue Service (LIRS) has reminded employers of labour operating in the state to file their annual tax returns for the 2025 financial year on or before January 31, 2026.


The directive was reiterated in a statement issued on Thursday by the Executive Chairman of LIRS, Mr. Ayodele Subair, who said the requirement is in accordance with the provisions of the Nigeria Tax Administration Act, 2025 (NTAA). Eyes Of Lagos reports,


Subair warned that employers who fail to comply with the directive will face statutory sanctions and administrative penalties as provided under the new tax regime.


According to the LIRS boss, employers are required to submit comprehensive annual returns detailing all emoluments and compensation paid to employees, as well as payments made to service providers, vendors, and consultants during the 2025 financial year.


He added that all applicable taxes deducted within the period must be fully remitted before the deadline.


Citing Section 14 of the NTAA, Subair explained that employers are mandated to file annual returns covering employees’ emoluments, taxes deducted, and taxes remitted no later than January 31 of every year.


“Employers must prioritise the timely filing of their annual income tax returns. Compliance should be part of everyday business practice,” Subair said.


He noted that early and accurate filing enhances effective revenue tracking and supports Lagos State’s fiscal sustainability.


Subair further disclosed that electronic filing via the LIRS eTax platform remains the only approved mode of submission, stressing that manual filing has been completely phased out.


Employers were also advised to ensure that all employees’ Tax Identification Numbers (TaxID) are properly captured in their filings.


He urged workers without TaxIDs to generate them promptly to avoid delays or complications during the filing process.

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