Important Tax Dates – August 2018
Dividend Withholding Tax
14th – Due date for payment and filing of returns of withholding tax on dividends paid by companies in July 2018.
23rd – Payment of July 2018 VAT liability and filing of related VAT return (ROS filers).
Payment of August 2017 – July 2018 VAT liability and filing of related VAT return (ROS filers).
23rd – Company year-end 30th September 2018: 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 2017: Payment of balance of corporation tax and filing of corporation tax return (ROS filers).
28th – Filing of Annual Returns dated 31st July 2018.
31st – Company year-end 28th February 2017: Close companies with undistributed profits may have to make a distribution by this date to avoid surcharge.
Company year-end 30th November 2017: Filing of ‘Return of third party information’ (Form 46G).
31st – Company year-end 30th November 2017: Final date for holding Annual General Meeting and latest possible Annual Return date for 2018.