File Early Or Face Penalties, LIRS Warns Lagos Taxpayers
Mandatory Filing Window Opens for 2026 Assessment Year
THE Lagos State Internal Revenue Service has reminded Lagos residents earning taxable income to submit their individual annual tax returns on or before 31st March 2026.
The directive covers employees under the PAYE scheme, entrepreneurs, professionals, self-employed persons and individuals operating within the informal economy.
The returns must reflect total income earned between 1st January and 31st December 2025.
Constitutional and Statutory Obligations
LIRS said the requirement derives from Section 24(f) of the 1999 Constitution and provisions of the Nigeria Tax Administration Act 2025.
Under these laws, taxable persons are mandated to file accurate declarations within 90 days of the commencement of a new assessment year.
Dr. Ayodele Subair, Executive Chairman of LIRS, emphasised that compliance is not discretionary.
“Timely filing remains both a constitutional and statutory obligation,” he stated, adding that the agency expects full cooperation from all eligible taxpayers.
Enforcement Measures for Defaulters
The revenue service cautioned that defaulters risk penalties, accrued interest and other enforcement actions prescribed by law.
Beyond compliance, Subair highlighted the broader fiscal importance of prompt filing, explaining that accurate data supports revenue forecasting, infrastructure planning and sustainable development in Lagos State.
Technology-Driven Tax Administration
As part of efforts to modernise tax processes, LIRS has mandated electronic filing through its eTax portal. The platform enables taxpayers to complete registration, file returns, upload documentation and update tax records remotely.
The agency described the portal as secure and globally accessible, reflecting its commitment to digital tax administration and improved taxpayer services.
Support is available through LIRS offices and multiple communication channels, including telephone hotlines, email and social media platforms.
Encouraging proactive compliance, the agency reiterated its message: early filing reduces last-minute pressure, enhances accuracy and shields taxpayers from avoidable sanctions.
With the 31st March deadline approaching, LIRS is urging residents to take advantage of its digital tools and complete their filings well ahead of time.
