The Lagos State Internal Revenue Service (LIRS) has urged all individual taxpayers in Lagos to file their annual tax returns for the 2026 year of assessment on or before March 31, 2026.
The agency said the statutory requirement applies to all taxable persons, including self-employed individuals, business owners, professionals, informal sector operators and employees under the Pay-As-You-Earn scheme.
According to LIRS, the directive aligns with Section 24(f) of the 1999 Constitution of the Federal Republic of Nigeria and Sections 13 and 14(3) of the Nigeria Tax Administration Act 2025.
Under the law, every individual earning taxable income must submit a true and complete return of income from all sources for the preceding year, covering January 1 to December 31, 2025. The filing must be completed within 90 days of the start of a new assessment year.
The Executive Chairman of LIRS, Ayodele Subair, said timely filing is both a constitutional duty and a civic responsibility.
He stressed that filing annual returns is not optional, describing it as a clear legal obligation under the Nigeria Tax Administration Act 2025.
Subair encouraged Lagos residents to file early and accurately, noting that prompt compliance supports fiscal monitoring, revenue forecasting and long-term sustainability for the state.
The agency warned that failure to meet the March 31 deadline will attract administrative penalties, interest and other enforcement measures as prescribed by law.
How to File Tax
LIRS said all individual tax returns must be submitted electronically through its eTax portal at etax.lirs.net. The platform allows taxpayers to register, file returns, upload documents and manage their tax profiles securely.
The agency added that its digital tax administration system aligns with global best practices and is accessible worldwide.
Taxpayers who need assistance can contact LIRS via:
- 0700-CALL-LIRS (0700 2255 5477)
- etaxinfo@lirs.net
- www.lirs.gov.ng
- Social media platforms under Lagos State Internal Revenue Service
LIRS also provides step-by-step guidance on its digital channels to ensure a seamless filing experience. The agency urged residents to file early, file accurately and remain compliant with tax laws.
