LIRS urges Lagos State employers to file 2025 annual tax returns through eTax before January 31, 2026, to avoid penalties

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

Also read: Africa leads globally in gender inclusion in private capital

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

Dr Subair explained that employers are required to submit detailed returns on emoluments and compensation paid to employees, as well as payments to service providers, vendors, and consultants.

He warned that failure to comply will attract statutory sanctions, including administrative penalties, as stipulated by law.

Section 14 of the NTAA mandates that all employers file annual returns of employee emoluments and taxes deducted, with submissions due by January 31 each year.

“Employers must prioritise the timely filing of their annual income tax returns. Compliance should be part of our everyday business practice. Early and accurate filing ensures adherence to the law and supports Lagos State’s fiscal planning and sustainability,” Dr Subair said.

He further stated that electronic filing through the LIRS eTax platform is the only approved method. Manual submissions have been phased out to simplify and standardise tax administration.

Employers are required to submit returns via the eTax portal at [https://etax.lirs.net](https://etax.lirs.net).

Dr Subair described the platform as secure, user-friendly, and accessible 24/7. He advised employers to ensure the correct capture of employees’ Tax Identification Numbers (TaxIDs) and noted that employees without a TaxID should generate one promptly to avoid disruptions.

Also read: Africa leads globally in gender inclusion in private capital

Employers seeking further assistance can visit LIRS offices or contact support through:

Website: [www.lirs.gov.ng](http://www.lirs.gov.ng)
Social media: Facebook, LinkedIn (@Lagos State Internal Revenue Service), Instagram, YouTube (@lirsgovng), X (@lirs_govng)
Email: [etaxinfo@lirs.net](mailto:etaxinfo@lirs.net)
Customer Care Hotline: 0700-CALL-LIRS (0700-2255-5477)