Important Tax Dates – May 2018
Dividend Withholding Tax
14th Due date for payment and filing of returns of withholding tax on dividends paid by companies in April 2018.
23rd Payment of PAYE/PRSI/USC/LPT deductions for April 2018(ROS filers).
23rd Payment of March/April 2018 VAT liability and filing of related VAT return.
23rd Company year end 30th June 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 August 2017: Payment of balance of corporation tax and filing of corporation tax return.
28th Filing of Annual Returns dated 30th April 2018.
31st Company year end 30th November 2016: Close companies with undistributed profits may have to make a distribution by this date to avoid surcharge.
31st Company year end 31st August 2017: Filing of ‘Return of third party information’ (Form 46G).
28th – Filing of Annual Returns dated 31st December 2016.