The Lagos State Internal Revenue Service has directed all individual taxpayers in Lagos State to file their annual tax returns for the 2026 Year of Assessment on or before March 31, 2026.
The agency stated that the statutory filing requirement applies to all taxable persons, including self-employed individuals, business owners, professionals, persons operating within the informal sector, and employees under the Pay-As-You-Earn (PAYE) scheme.
According to the tax authority, the obligation is backed by Section 24(f) of the 1999 Constitution of the Federal Republic of Nigeria, as well as Sections 13 and 14(3) of the Nigeria Tax Administration Act 2025 (NTAA).
The law mandates every individual with taxable income to submit a true and correct return of total income from all sources for the preceding year, covering January 1 to December 31, 2025, within 90 days of the commencement of a new assessment year.
In a statement issued on Wednesday, the Executive Chairman of LIRS, Ayodele Subair, emphasized that filing annual tax returns is both a constitutional and statutory 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. 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,” Subair stated.
He further warned that failure to comply with the statutory deadline would attract administrative penalties, interest, and other enforcement measures as prescribed by law.
To improve efficiency and accessibility, LIRS reiterated that all individual tax returns must be submitted electronically via its eTax platform. The portal allows taxpayers to register, file returns, upload supporting documents, and manage their tax profiles securely from any location.
The agency noted that the digital filing system aligns with global best practices in tax administration and enhances transparency, compliance monitoring, and service delivery.
Taxpayers requiring assistance may visit any LIRS office or contact the agency through its designated support channels, including its customer service hotline, email support, official website, and verified social media platforms.
The agency added that step-by-step guidance is available across its digital platforms to facilitate a seamless filing process.
LIRS urged taxpayers to file early, ensure accuracy in their declarations, and remain compliant with all applicable tax laws ahead of the March 31, 2026 deadline.
