Popular Ikeja City Mall Outlet Shut Down as LIRS Enforces Tax Obligations
LAGOS, NIGERIA — The Lagos State Internal Revenue Service (LIRS) has taken decisive action, sealing the popular Shoprite outlet located at the Ikeja City Mall due to alleged failure to comply with its tax obligations.
The enforcement action was carried out on Monday, effectively shutting down the operations of the major retail store.
Breach of Personal Income Tax Act
A notice posted prominently at the entrance of the retail giant, and seen by TheCable, confirmed the reason for the closure.
The LIRS stated that the breach—the alleged failure to meet tax obligations—constitutes an offense punishable under the law. Specifically, the LIRS referenced Section 94 of the Personal Income Tax Act, 2011 (as amended).
This section specifies that noncompliance with tax obligations is an offense punishable by both fines and imprisonment. The sealing serves as a severe enforcement measure aimed at compelling the retail outlet to address its outstanding tax liabilities to the state government.
The action against such a high-profile establishment underscores the LIRS’s commitment to rigorous tax enforcement across the state to boost internal revenue generation.




