LIRS Reminds Taxpayers Of March Deadline For Individual Returns

Lagos State Internal Revenue Service (LIRS) has reminded individual taxpayers in Lagos State to file their 2026 annual tax returns by March 31, 2026.

LIRS, through its Head of Corporate Communications, Monsurat Amasa-Oyelude, stated that all taxable individuals, encompassing the self-employed, business owners, professionals, informal sector participants, and PAYE employees, are all required to file statutory returns.

The tax agency stated this request is 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), which requires every individual with taxable income 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.

LIRS Executive Chairman Ayodele Subair stated on Wednesday that timely filing is a constitutional, statutory, and civic responsibility.

In his remarks, he stated that “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.”

He further noted that failure to file returns by the statutory deadline attracts administrative penalties, interest, and other enforcement measures as prescribed by law.

To improve convenience and efficiency, all individual tax returns must be submitted electronically through the LIRS eTax portal (https://etax.lirs.net), where taxpayers can register, file returns, upload documents, and securely manage their tax profiles from any location.

In keeping with global best practices, Subair reiterated that LIRS continues to prioritise digital tax administration and taxpayer support services, affirming that the LIRS eTax platform is secure and accessible worldwide.

Taxpayers requiring assistance are advised to visit any of the LIRS offices or use any of its support channels