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.
23rd Payment of PAYE/PRSI/USC/LPT deductions for November 2018 (ROS filers).
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).
28th Filing of Annual Returns dated 30th November 2018.
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).
31st Company year end 31st March 2018: Final date for holding Annual General Meeting and latest possible Annual Return date for 2018.