The Lagos State Internal Revenue Service (LIRS) has advised all individual taxpayers in Lagos State to file their annual tax returns for the 2026 year of assessment on or before March 31, 2026.
The tax authority appealed in a statement issued by its Head of Corporate Communications, Monsurat Amasa-Oyelude, on Wednesday, February 25.
It stated that the statutory filing requirement applies to all taxable persons, including self-employed individuals, business owners, professionals, persons in the informal sector, and employees under the Pay-As-You-Earn (PAYE) scheme.
“In accordance with Section 24(f) of the 1999 Constitution of the Federal Republic of Nigeria, Sections 13 & 14(3) of the Nigeria Tax Administration Act 2025 (NTAA), every individual with taxable income is required to submit a true and correct return of total income from all sources for the preceding year (January 1 to December 31, 2025) within 90 days of the commencement of a new assessment year,” it stated.
In the statement, the LIRS Executive Chairman, Ayodele Subair, said that timely filing remains both a constitutional and statutory obligation, as well as a civic responsibility.
“Filing of annual tax returns is not optional. It is a legal requirement under the Nigeria Tax Administration Act 2025.
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“We encourage all Lagos residents earning taxable income to file early and accurately. Early and accurate filing not only ensures full adherence with statutory requirements but also supports effective monitoring and forecasting, which are critical to Lagos State’s fiscal planning and long-term sustainability,” Subair said.
He further noted that failure to file returns by the statutory deadline attracts administrative penalties, interest, and other enforcement measures as prescribed by law.
According to the authority, to enhance convenience and efficiency, all individual tax returns must be submitted electronically via the LIRS eTax portal at https://etax.lirs.net.
The platform enables taxpayers to register, file returns, upload supporting documents, and manage their tax profiles securely from anywhere.
In keeping with global best practices, Subair reiterated that LIRS continues to prioritise digital tax administration and taxpayer support services.
He assured that the LIRS eTax platform is secure and accessible worldwide.
He urged taxpayers requiring assistance to visit any LIRS office or use any of its support channels.
The agency also stated that it provides step-by-step guidance and support on its digital platforms to ensure a seamless filing experience.
“LIRS encourages taxpayers to file early, file accurately, and remain compliant,” the statement added.
Alex is a business journalist cum data enthusiast with the Pinnacle Daily. He can be reached via ealex@thepinnacleng.com, @ehime_alex on X
