Services to Irish-based Companies

Important Tax Dates – December 2018

Dividend Withholding Tax

14th  – Due date for payment and filing of returns of withholding tax on dividends paid by companies in November 2018.

  Capital Gains Tax

15th   Payment due on disposals made between 1st January 2018 and 30th November 2018.

Income Tax

23rd       Payment of PAYE/PRSI/USC/LPT deductions for November 2018 (ROS filers).

  Corporation Tax

23rd    Company year-end 31st January 2019: 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 March 2018: Payment of balance of corporation tax and filing of corporation tax return (ROS filers).

Company Secretarial

28th    Filing of Annual Returns dated 30th November 2018.

 Corporation Tax

31st     Company year-end 30th June 2017: Close companies with undistributed profits may have to make a distribution by this date to avoid surcharge.

Company year-end 31st March 2018: Filing of ‘Return of third party information’ (Form 46G).

Company Secretarial

31st    Company year end 31st March 2018: Final date for holding Annual General Meeting and latest possible Annual Return date for 2018.