By: Sunday Ameh
The Lagos State Internal Revenue Service (LIRS) has urged all individual taxpayers in the state to file their annual tax returns for the 2026 year of assessment on or before March 31, 2026.
In a statement issued on Wednesday, the agency said the directive applies to all taxable persons, including self-employed individuals, business owners, professionals, workers in the informal sector, and employees under the Pay-As-You-Earn (PAYE) scheme.
According to Monsurat Amasa-Oyelude, Head of Corporate Communications at LIRS, the filing requirement is backed by constitutional and statutory provisions mandating individuals with taxable income to declare earnings from all sources.
She explained that in line with Section 24(f) of the 1999 Constitution and relevant provisions of the Nigeria Tax Administration Act (NTAA) 2025, taxpayers are required to submit accurate returns covering income earned between January 1 and December 31, 2025, within 90 days of the commencement of a new assessment year.
Speaking on the development, Executive Chairman of LIRS, Ayodele Subair, described timely tax filing as both a legal obligation and a civic responsibility for all residents earning taxable income in Lagos State.
“Filing annual tax returns is not optional. It is a legal requirement under the Nigeria Tax Administration Act 2025. We encourage all Lagos residents to file early and accurately,” Subair said.
He noted that prompt compliance supports effective fiscal planning, monitoring, and long-term economic sustainability for the state.
Subair warned that failure to meet the March 31 deadline would attract administrative penalties, interest charges, and other enforcement measures as provided by law.
To simplify the process, LIRS directed taxpayers to submit returns electronically through its eTax portal, which allows users to register, upload supporting documents, and manage their tax profiles remotely.
The agency reaffirmed its commitment to digital tax administration and improved taxpayer support services, assuring residents that the platform is secure and accessible worldwide.
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