Lagos State Internal Revenue Service (LIRS) has issued a reminder to all employers in the state to fulfill their statutory obligation of filling annual tax returns for the 2024 financial year on or before 31 January 2025. This requirement is in line with the Personal Income Tax Act (PITA) Cap P8 LFN 2004 (as amended).
In a statement, LIRS’ Executive Chairman, Dr. Ayodele Subair emphasised that meeting the deadline is a legal obligation. He warned that failure to comply would result in statutory sanctions, including penalties, as prescribed by law.
Section 81 of PITA mandates employers to submit comprehensive annual returns detailing all emoluments paid to employees, including taxes deducted and remitted to relevant tax authorities. These returns must be filed no later than 31 January each year and cover the income and taxes paid during the preceding year.
Subair stressed: “Employers must prioritise the timely filling of their annual income tax returns to avoid penalties. Submitting returns on or before the deadline ensures compliance with the law and supports accurate revenue tracking, which is essential for Lagos State’s fiscal planning and sustainability”.
The agency’s Deputy Director of Corporate Communications, Monsurat Amasa-Oyelude said that, to simplify the process, LIRS has transitioned to a fully digital filing system. Employers must file their annual tax returns exclusively through the LIRS e-Tax portal at https://etax.lirs.net. Manual submissions are no longer accepted.
Subair described the e-Tax platform as secure, user-friendly, and designed to provide employers with a convenient way to manage their tax obligations.
Employers are reminded to include the Payer ID of all employees in their returns. Employees without a Taxpayer ID are advised to generate one immediately on the e-Tax platform to prevent disruptions during the filing process.
To assist employers, LIRS has deployed staff across its offices to provide guidance on using the e-Tax portal and addressing related concerns. Employers are encouraged to act promptly to meet the deadline and ensure compliance with tax laws.
For further information or assistance, employers and taxpayers can use the following support channels:
• Website: www.lirs.gov.ng
• Social Media:
• Facebook and LinkedIn: Lagos State Internal Revenue Service
• Instagram and YouTube: @lirsgovng
• X (formerly Twitter): @lirs_govng
• Email: etaxinfo@lirs.net
• Customer Care Hotline: 0700-CALL-LIRS (0700-2255-5477)