By Hope Nejo, JKNewsMedia Reporter
THE LAGOS State Internal Revenue Service (LIRS) has set a statutory deadline for employers and corporate entities operating in Lagos State to file their 2025 Annual Tax Returns, reminding all affected organisations of their legal obligations.
JKNewsMedia.com reports that the service stated that, in line with the Personal Income Tax Act Cap P8 LFN 2011 as amended, all employers must submit their annual returns on or before January 31, 2026.
The requirement applies to every employer of labour and corporate entity with employees’ resident in Lagos State.
The annual return, known as Form H1, details the total emoluments paid to employees, including directors, during the 2025 tax year.
LIRS stated that the filing is required to reconcile taxes withheld and ensure compliance with state fiscal regulations.
All returns must be filed digitally through the LIRS e Tax Portal by midnight on Saturday, January 31, 2026.
The obligation covers all categories of businesses, including multinationals, small and medium scale enterprises and non-governmental organisations.
“The January 31st deadline is a statutory obligation that allows the State to effectively account for the previous year’s revenue and plan for the continued development of Lagos infrastructure,” the Executive Chairman of LIRS said.
“We urge all employers to utilize the e-Tax portal early to avoid the last-minute technical congestion often experienced as the deadline approaches.”
LIRS also stated that failure to submit the required returns by the deadline constitutes a violation of the law.
Under Section 81 of the Personal Income Tax Act (PITA), defaulting employers are liable to penalties, including fines and possible legal prosecution.
The service added that companies that fail to comply may encounter challenges when seeking Tax Clearance Certificates for their employees.
JKNewsMedia.com also notes that the LIRS stated that its digital infrastructure has been optimised to ensure a seamless filing experience. Employers and taxpayers requiring technical assistance or further guidance were advised to visit the LIRS official website or any tax station across the state.
