Lagos State Internal Revenue Service has restated that employers operating in the state must submit their annual tax returns for the 2025 financial year on or before January 31, 2026.
The agency, in a statement issued on Thursday, said the obligation is in line with the provisions of the Nigeria Tax Administration Act 2025, which mandates employers to file detailed records of staff emoluments and ensure that all applicable taxes are properly remitted.
Executive Chairman of LIRS, Dr Ayodele Subair, stressed that compliance with the filing requirement is compulsory, warning that defaulting employers would face statutory sanctions as provided by law.
He explained that the annual returns must reflect accurate employee information, including valid Tax Identification Numbers, noting that discrepancies could delay processing and attract penalties.
Subair further disclosed that all submissions are to be made exclusively through the LIRS eTax platform, as the service no longer accepts manual filings.
He encouraged employers to avoid last-minute submissions by filing early and to utilise official LIRS support channels for guidance or technical assistance where necessary.
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