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Important Tax Dates – May 2017

Dividend Withholding Tax

14th   –  Due date for payment and filing of returns of withholding tax on dividends paid by companies in April 2017.

Income Tax

23rd  – Payment of PAYE/PRSI deductions for April 2017.

VAT

23rd   – Payment of March/April 2017 VAT liability and filing of related VAT return.

Corporation Tax

23rd  – Company year end 30th June 2017: Preliminary tax due, minimum 90% of total liability for the year.  Small companies can pay 100% of previous year’s liability.

Company year end 31st August 2016: Payment of balance of corporation tax and filing of corporation tax return.

Company Secretarial

28th  – Filing of Annual Returns dated 30th April 2017.

Corporation Tax

31st   – Company year end 30th November 2015: Close companies with undistributed profits may have to make a distribution by this date to avoid surcharge.

31st – Company year end 31st August 2016: Filing of ‘Return of third party information’ (Form 46G).

Company Secretarial

31st   – Company year end 31st August 2016: Final date for holding Annual General Meeting and latest possible Annual Return date for 2017.

Corporation Tax

31st    – Company year end 31st July 2015: Close companies with undistributed profits may have to make a distribution by this date to avoid surcharge.

Company year end 30th April 2016: Filing of ‘Return of third party information’ (Form 46G).