The Lagos State Government has reminded residents earning taxable income to file their 2025 individual annual tax returns on or before March 31, 2026.
This is to reinforce a statutory obligation that officials say is key to ensuring residents meet their tax responsibilities.
In a statement issued by the Lagos State Internal Revenue Service (LIRS), the agency said the filing requirement applies to all taxable persons in the state, including self-employed individuals, business owners, professionals, informal sector operators, and employees under the Pay-As-You-Earn (PAYE) scheme.
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Under provisions of the Nigeria Tax Administration Act (NTAA) 2025 and Section 24(f) of the 1999 Constitution, individuals with taxable income are required to submit a correct return of total income from all sources for the preceding year within 90 days of the commencement of a new assessment year.
For the 2025 assessment year, that window closes on March 31.
Speaking during a press conference at the Lagos Revenue House in Ikeja, Ayodele Subair, executive chairman of LIRS, described annual filing as not optional, stressing that compliance is both a constitutional duty and a statutory requirement.
“Filing annual tax returns is not optional. It is a legal obligation under the Nigeria Tax Administration Act 2025,” Subair said. “We encourage all Lagos residents earning taxable income to file early and accurately.”
He added that timely filing enhances revenue monitoring and forecasting, which are critical to the state’s fiscal planning and long-term sustainability.
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The reminder comes as tax authorities across Nigeria step up efforts to enforce compliance and bring more people into the tax system, especially self-employed individuals and high-earning professionals who are not on a regular company payroll.
While PAYE deductions often create the impression that salaried employees have fully met their obligations, tax experts note that annual returns remain mandatory, even where tax has been deducted at source.
LIRS warned that failure to file by the statutory deadline may attract administrative penalties, interest charges, and other enforcement measures as prescribed by law.
The agency also reiterated that all individual returns must be submitted electronically through its eTax portal, part of an ongoing digitalisation drive aimed at improving transparency and reducing manual processing bottlenecks.
According to the service, the portal allows taxpayers to register, file returns, upload supporting documents, and manage their tax profiles remotely.
LIRS said its digital infrastructure aligns with global best practices in tax administration, enabling secure and accessible filing from any location.
The agency urged taxpayers requiring clarification or assistance to engage its support channels, including its customer service hotline and online platforms.
For Lagos, Nigeria’s largest commercial hub, strengthening compliance among individuals remains a key pillar of revenue stability, particularly as policymakers seek to reduce fiscal vulnerability and improve budget predictability.
Tax authorities have consistently maintained that voluntary compliance, supported by digital tools and clearer enforcement signals, is preferable to post-deadline sanctions.
With just weeks to the statutory cut-off, LIRS is urging residents to file early, file accurately, and avoid penalties.
