The Lagos State Internal Revenue Service (LIRS) has issued a public notice to all individual taxpayers in Lagos State to file their annual returns on or before the 31st of March 2026.

In accordance with section 24(f) of the 1999 Constitution of the Federal Republic of Nigeria and sections 13 & 14(3) of the Nigeria Tax Administration Act 2025, every individual with taxable income is required to submit a precise return of total income from all sources for the previous year (January 1 to December 31, 2025) within 90 days of the commencement of the new year.

The statutory filing 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.

The annual returns are to be submitted electronically through the LIRS secure and accessible eTax portal at https://etax.lirs.net. The platform enhances convenience and efficiency by enabling taxpayers to register, file returns, upload supporting documents, and manage their tax profiles from anywhere in the world.

Dr Ayodele Subair, the LIRS Executive Chairman, stated at a press conference at the Lagos Revenue House that the timely filing of the returns is not just a constitutional and statutory obligation but also a civic responsibility for all taxable persons.

He further noted that filing the returns is not optional. Still, a legal requirement under the Nigeria Tax Administration Act 2025, and failure to comply with this requirement on or before the statutory deadline attracts administrative penalties, interest, and other enforcement measures prescribed by the law. He encouraged all Lagos residents earning taxable income to file early and accurately.