Lagos Internal Revenue Service Sets March 31 Deadline for Filing 2026 Individual Tax Returns

Lagos Internal Revenue Service Sets March 31 Deadline for Filing 2026 Individual Tax Returns

The Lagos Internal Revenue Service  (LIRS) has urged all individual taxpayers in Lagos State to file their annual tax returns for the 2026 year of assessment on or before March 31, 2026, warning that failure to comply will attract penalties and other enforcement measures.

The agency stated that the statutory filing requirement applies to all taxable persons, including self-employed individuals, business owners, professionals, workers in the informal sector, and employees under the Pay-As-You-Earn (PAYE) scheme.

According to LIRS, the directive is in line with Section 24(f) of the 1999 Constitution of the Federal Republic of Nigeria and Sections 13 and 14(3) of the Nigeria Tax Administration Act (NTAA) 2025, which mandate every individual with taxable income 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.

In a statement issued on Wednesday, the Executive Chairman of LIRS, , emphasized that filing annual tax returns is both 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. 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 said.

Subair further warned that failure to file returns by the March 31 deadline would attract administrative penalties, interest, and other enforcement actions as prescribed by law.

To enhance convenience, the agency directed taxpayers to submit their returns electronically through the LIRS eTax portal at https://etax.lirs.net. The platform allows users to register, file returns, upload supporting documents, and manage their tax profiles securely from any location.

Reaffirming the agency’s commitment to global best practices, the LIRS chairman noted that digital tax administration and improved taxpayer support services remain key priorities. He assured taxpayers that the eTax platform is secure and accessible worldwide.

Taxpayers seeking assistance can visit any LIRS office or contact the agency via its customer service hotline (0700-CALL-LIRS), email (etaxinfo@lirs.net), official website (www.lirs.gov.ng), and social media platforms.

The agency also disclosed that it provides step-by-step guidance on its digital channels to ensure a seamless filing process, urging taxpayers to file early, file accurately, and remain compliant with the law.