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, in line with statutory provisions.
In a statement, the Executive Chairman of LIRS, Ayodele Subair, said the filing requirement 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.
He noted that the obligation is backed by Section 24(f) of the 1999 Constitution and relevant provisions of the Nigeria Tax Administration Act 2025, which mandate individuals with taxable income to submit a true and complete return of income earned between January 1 and December 31, 2025, within 90 days of the new assessment year.
Dr. Subair described timely filing as both a legal duty and civic responsibility, stressing that compliance supports effective revenue forecasting, fiscal planning and long-term sustainability for Lagos State.
He warned that failure to meet the statutory deadline may attract administrative penalties, interest and other enforcement measures as prescribed by law.
To streamline the process, LIRS directed that all returns be filed electronically through its eTax portal, which allows taxpayers to register, submit returns, upload supporting documents and manage their tax profiles remotely.
The agency reaffirmed its commitment to digital tax administration in line with global best practices and encouraged taxpayers to file early and accurately.
It also advised residents requiring assistance to contact LIRS through its customer service channels or visit any of its offices for support.
