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 agency stated that the statutory filing requirement applies to all taxable persons, including self-employed individuals, business owners, professionals, persons operating within the informal sector, and employees under the Pay-As-You-Earn (PAYE) scheme.
According to LIRS, in line with Section 24(f) of the 1999 Constitution of the Federal Republic of Nigeria and relevant provisions of the Nigeria Tax Administration Act 2025 (NTAA), every individual with taxable income is mandated 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.
In a statement issued on Wednesday, the Executive Chairman of LIRS, Ayodele Subair, emphasised 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. 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 supports effective monitoring and forecasting, which are critical to Lagos State’s fiscal planning and long-term sustainability,” Subair stated.
He further warned that failure to file returns by the statutory deadline would attract administrative penalties, interest, and other enforcement measures as prescribed by law.
To enhance convenience and efficiency, LIRS announced that all individual tax returns must be submitted electronically via its eTax portal, which enables taxpayers to register, file returns, upload supporting documents, and securely manage their tax profiles from anywhere.
Reaffirming the agency’s commitment to global best practices, Subair noted that LIRS continues to prioritise digital tax administration and taxpayer support services, adding that the eTax platform is secure and accessible worldwide.
Taxpayers requiring assistance were advised to visit any LIRS office or utilise the agency’s designated support channels.
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