LIRS asks business owners, employees to file 2026 tax returns by March 31

By Abubakar Yunusa

The Lagos State Internal Revenue Service (LIRS) has asked individual taxpayers in Lagos to file their annual tax returns for the 2026 year of assessment on or before March 31, 2026.
In a statement on Wednesday, Monsurat Amasa-Oyelude, head of corporate communications at LIRS, said the filing requirement applies to all taxable persons, including self-employed individuals, business owners, professionals, persons in the informal sector, and employees under the pay-as-you-earn (PAYE) scheme.
“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), every individual with taxable income is required 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,” Amasa-Oyelude said.
In his remarks, Ayodele Subair, executive chairman of LIRS, described timely filing as both a constitutional and statutory obligation, as well as a civic responsibility.
“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,” Subair said.
“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 warned that failure to file returns by the deadline would attract administrative penalties, interest, and other enforcement measures as prescribed by law.
“To enhance convenience and efficiency, all individual tax returns must be submitted electronically via the LIRS eTax portal at https://etax.lirs.net,” the LIRS chairman said.
“The platform enables taxpayers to register, file returns, upload supporting documents, and manage their tax profiles securely from anywhere.”
Subair reiterated that LIRS continues to prioritise digital tax administration, and taxpayer support services, noting that the eTax platform is secure and accessible worldwide.