The Lagos State Internal Revenue Service has restated that January 31, 2026 remains the deadline for employers operating in the state to submit their annual tax returns for the 2025 financial year.
In a statement released on Thursday, LIRS Chairman, Dr Ayodele Subair, reminded organisations that the requirement is backed by the provisions of the Nigeria Tax Administration Act 2025.
Subair said employers must provide comprehensive records of salaries, wages and other benefits paid to their workers, as well as payments made to contractors, vendors and consultants, while ensuring that all relevant taxes for 2025 are duly remitted.
He stressed that filing annual returns is not optional, warning that defaulters would face penalties and other sanctions in line with the new tax regime.
Citing Section 14 of the Nigeria Tax Administration Act 2025, he noted that employers are legally required to submit detailed annual returns covering all employee emoluments, including taxes withheld and paid to the government.
He reiterated that such filings must be completed on or before January 31 each year.
Subair urged businesses to take the process seriously, noting that timely compliance supports transparency, accountability and effective revenue management for the state.
He also reminded employers that all filings must be done electronically through the LIRS eTax platform, as physical submissions are no longer accepted.
According to him, the digital system is designed to make tax administration more efficient and user-friendly for taxpayers across Lagos State.
