LIRS urges taxable Lagos residents to file annual tax returns before March 31 deadline

The LIRS boss warned that failure to file returns before the statutory deadline would attract administrative penalties.

Aduwo Ayodele • February 25, 2026

Lagos State Internal Revenue Service (LIRS)

The Lagos State Internal Revenue Service (LIRS) has called on all individual taxpayers in the state to file their yearly tax returns for assessment no later than March 31.

In a statement on Wednesday, the executive chairman of LIRS, Ayodele Subair, explained that the statutory filing requirement is applicable to self-employed individuals, business owners, professionals, persons in the informal sector, as well as employees under the Pay-As-You-Earn (PAYE) scheme in the state.

“The Lagos State Internal Revenue Service (LIRS) advises all individual taxpayers in Lagos State to file their annual tax returns for the 2026 year of assessment on or before 31st March 2026,” the statement said.

Referencing Section 24(f) of the 1999 Constitution and Sections 13 and 14(3) of the Nigeria Tax Administration Act 2025 (NTAA), the agency stated that all taxable individuals in the state are required to submit a genuine and valid return of their total income from January 1 to December 31, 2025, before the lapse of the first 90 days of the current year.

“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,” Mr Subair stated.

“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 added.

The LIRS boss warned that failure to file returns before the statutory deadline would attract administrative penalties, interest, and other measures in accordance with the law.

He added that all individual tax returns should be submitted electronically through the LIRS eTax portal, designed with features that enable taxpayers to register, file returns, upload documents, and manage their individual tax profiles securely.

Mr Subair restated the agency’s commitment to prioritising digital tax administration and taxpayer support services.

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