The Lagos State Internal Revenue Service has called on individual taxpayers to submit their Annual Tax Returns on or before March 31, 2025.
In a statement signed by the LIRS Head, Corporate Communications, Monsurat Amasa-Oyelude, on Monday, the service said the directive is in accordance with the Personal Income Tax Act 2004, as amended.
According to the law, individual taxpayers, including self-employed individuals, those in the informal sector, and employees under the Pay-As-You-Earn scheme, are required to file their annual tax returns on or before March 31, 2025.
The Executive Chairman of LIRS, Mr Ayodele Subair, in the statement, emphasised that under Section 41 of the Act, all taxable persons must submit a comprehensive return detailing their total income from all sources for the previous fiscal year (January 1 to December 31, 2024, in this case) to the relevant state tax authority within 90 days of the commencement of the new assessment year.
Subair reiterated the importance of adhering to the deadline, “urging taxpayers to fulfil their statutory obligations promptly to avoid penalties and other legal consequences.”
He also highlighted that tax returns must be submitted exclusively through the LIRS eTax portal.
“The portal is designed to offer taxpayers convenience, security, and ease of compliance. In line with our commitment to simplifying the tax filing process.
Dedicated tax officers are available at our various tax offices to assist individuals with online registration and tax return submissions via the eTax portal,” stated Subair.