The Lagos State Internal Revenue Service (LIRS) has directed all individual taxpayers in Lagos to file their annual tax returns for the 2026 year of assessment on or before March 31, 2026.
In a statement issued on Wednesday, Monsurat Amasa-Oyelude, Head of Corporate Communications at LIRS, said the filing requirement applies to all taxable persons in the state. This includes self-employed individuals, business owners, professionals, persons operating within the informal sector, and employees under the Pay-As-You-Earn (PAYE) scheme.
According to her, the directive is in line with existing constitutional and statutory provisions guiding tax administration in Nigeria.
Legal Backing for the Filing Requirement
Amasa-Oyelude referenced Section 24(f) of the 1999 Constitution of the Federal Republic of Nigeria, alongside Sections 13 and 14(3) of the Nigeria Tax Administration Act 2025 (NTAA), stating that every individual with taxable income is required to submit a true and correct return of total income from all sources.
She explained that the returns must cover income earned between January 1 and December 31, 2025, and must be filed within 90 days from the commencement of the new assessment year.
“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,” she stated. This means taxpayers in Lagos are expected to meet the March 31 deadline to remain compliant.
Filing is a Legal and Civic Duty — LIRS Chairman
In his remarks, the Executive Chairman of LIRS, Ayodele Subair, described timely filing as 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,” Subair said.
He added that early compliance helps the state improve monitoring, forecasting, and fiscal planning.
“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,” he noted.
Penalties for Non-Compliance
The LIRS chairman warned that failure to file tax returns by the March 31, 2026 deadline would attract administrative penalties, interest charges, and other enforcement measures as prescribed by law.
Tax authorities across Nigeria have increasingly strengthened compliance monitoring, and Lagos — being the country’s largest commercial hub — remains a focal point for tax administration reforms and enforcement.
Tax professionals note that filing annual returns is separate from monthly PAYE remittances handled by employers. Even individuals under PAYE are expected to file annual returns where applicable, especially where they have additional sources of income.
Mandatory Electronic Filing via eTax Portal
To streamline the process, LIRS announced that all individual tax returns must be submitted electronically through its eTax platform.
Subair stated that taxpayers are required to use the official LIRS eTax portal at:
“The platform enables taxpayers to register, file returns, upload supporting documents, and manage their tax profiles securely from anywhere,” he said.
According to LIRS, the eTax portal supports:
- Online taxpayer registration
- Annual tax return filing
- Upload of relevant supporting documents
- Secure profile management
- Access from anywhere in the world
The agency reiterated that it continues to prioritise digital tax administration and taxpayer support services, noting that the platform is secure and globally accessible.
What Lagos Taxpayers Should Do Now
With the March 31, 2026 deadline approaching, individuals earning taxable income in Lagos are advised to:
- Review their total income earned between January 1 and December 31, 2025.
- Gather all supporting documents, including salary records, business income statements, and other revenue sources.
- Log in or register on the LIRS eTax portal.
- File accurately and early to avoid last-minute technical issues or penalties.
Tax consultants also recommend early filing to allow sufficient time to correct errors, respond to queries, or provide additional documentation if required by the tax authority.
Strengthening Digital Tax Administration in Lagos
The renewed emphasis on electronic filing reflects Lagos State’s broader efforts to modernise revenue administration and enhance transparency.
Over the years, LIRS has continued to expand digital services to reduce physical visits to tax offices and improve efficiency. The agency maintains that digital compliance not only simplifies the process for taxpayers but also strengthens revenue planning and accountability.
As Nigeria’s economic powerhouse, Lagos relies heavily on internally generated revenue (IGR) to fund infrastructure, public services, and long-term development projects. Authorities say improved tax compliance is central to achieving these objectives.
With the 2026 year of assessment now underway, the message from LIRS is clear: file early, file accurately, and meet the March 31 deadline to avoid penalties.