Services to Irish-based Companies

Important Tax Dates – August 2017

Dividend Withholding Tax

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


14th  – Filing of Intrastat return for July 2017.

Corporation Tax

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

Company year end 30th November 2016: Payment of balance of corporation tax and filing of corporation tax return (ROS filers).


 Income Tax 

23rd     Payment of PAYE/PRSI deductions for July 2017 (ROS filers).

Company Secretarial

28th   Filing of Annual Returns dated 31st July 2017.

Corporation Tax

31st      Company year end 28th February 2016: Close companies with undistributed profits may have to make a distribution by this date to avoid surcharge.

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

Company Secretarial

31st   Company year end 30th November 2016: Final date for holding Annual General Meeting and latest possible Annual Return date for 2017.