The Lagos State Internal Revenue Service has urged individual taxpayers in Lagos to submit their annual tax returns for the 2026 year of assessment on or before March 31, 2026.

In a statement issued Wednesday, Monsurat Amasa-Oyelude, LIRS head of corporate communications, said the requirement covers all taxable persons, including self-employed individuals, business owners, professionals, workers in the informal sector, and employees under the pay-as-you-earn 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, Executive Chairman of LIRS, Ayodele Subair, described timely filing as 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 submit returns by the deadline would attract administrative penalties, interest, and other enforcement actions as provided 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,” Subair said.

“The platform enables taxpayers to register, file returns, upload supporting documents, and manage their tax profiles securely from anywhere.”

He reiterated that the LIRS remains focused on digital tax administration and enhanced taxpayer support, noting that its eTax platform is secure and accessible from anywhere in the world.

President Bola Tinubu signed the new tax reform laws on June 26, 2025. The reforms introduce a modern framework for taxation, administration, and revenue collection.