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Lagos
October 21, 2026
The Industry
LIRS
Finance

LIRS sets Jan 31 deadline for employers’ tax returns

The Lagos State Internal Revenue Service (LIRS) has reiterated the January 31, 2026 deadline for employers to file their annual tax returns for the 2025 financial year. In a statement, LIRS Executive Chairman Dr Ayodele Subair emphasized that filing annual returns is a mandatory legal obligation under the Nigeria Tax Administration Act 2025 (NTAA).

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Employers must submit detailed returns on emoluments, compensation, and payments to service providers, vendors, and consultants, and pay all applicable taxes.. The returns should include taxes deducted and remitted to relevant tax authorities. Dr Subair warned that failure to comply will result in statutory sanctions, including administrative penalties.

Employers should use the LIRS eTax platform to file, accurately capturing employees’ Tax Identification Numbers (TaxID).The platform is secure, user-friendly, and accessible 24/7.

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