All Lagos Residents Must File Annual Tax Returns Before March 31, Says Lagos State Internal Revenue Service
Ayo Marvel 
Governor Babajide Sanwo-Olu of Lagos State
Every resident of Lagos State must file an annual tax return, Abideen Akande, a senior official from the Lagos State Internal Revenue Service has said.
Abideen Akande, special adviser to the executive chairman of the LIRS, explained that the step lets the authority know how much each person earned in the year just ended and how much tax, if any, was already paid.
He spoke in an interview published by the Guardian Nigeria.
Nigeria runs a self-assessment system, Akande said. People declare their own income for the period that has closed.
Filing for individuals carries weight because it rests on both the constitution and the law, unlike returns from employers that follow only statutory rules.
In any organised society a tax system exists, he added.
Tax compliance remains a fact of life.
The filing process starts on the e-tax platform at e-tax.lirs.net.
Users enter their details and the system guides them through the form, known as Form A, where they list income from salary, side businesses, rent, dividends and other sources, along with expenses and any tax already deducted at source.
This year, residents file income earned between 1 January 2025 and 31 December 2025. The window opened on 1 January and closes on 31 March.
Even those who owe nothing must still file, Akande stressed.
For example, anyone whose total income stayed below the threshold of around 840,000 naira – the annual equivalent of the minimum wage – pays zero tax but must declare the amount earned from all sources.
If a return shows tax still due, the person can pay in full or ask the authority for a payment plan.
Officials may agree if they see genuine financial difficulty; otherwise they can recover the money under the law.
Dividends already taxed at source need only be declared and face no further charge.
Akande said the information collected also helps the state measure the full size of economic activity, including household contributions to gross domestic product.
Failure to file, or submission of incomplete or inaccurate returns, carries penalties under the law.
The fine starts at 100,000 naira for the first month of default and adds 50,000 naira for each month after until the return reaches the authority.
Akande noted that 100,000 naira could cover a year of internet data, so compliance costs less than the penalty.
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