Services to Irish-based Companies

Important Tax Dates – February 2018

Dividend Withholding Tax

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

PAYE/PRSI

23rd  – Filing and payment of PAYE/PRSI deductions for January 2018 (ROS Filers).

FORM P35

23rd   – Submission of Form P35, payment of any PAYE/PRSI balance for 2017 and issue of Forms P60 to employees (ROS Filers).

Corporation Tax

23rd  – Company year-end 31st March 2018: 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 May 2017: Payment of balance of corporation tax and filing of corporation tax return. If this is paid by ROS, the payment date is extended to 23rd February 2018.

Relevant Contracts Tax (RCT)

23rd  – RCT monthly return and payment for January 2018.

Corporation Tax

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

Company year-end 31st May 2017: Filing of ‘Return of third party information’ (Form 46G).

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Company Secretarial

28th   – Filing of Annual Returns dated 31st December 2016.

Company Secretarial

28th    – Company year-end 31st May 2017: Final date for holding Annual General Meeting.

Filing of Annual Returns dated 31st January 2018.