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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.

PAYE/PRSI/USC/LPT

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

VAT

23rd      Payment of March/April 2018 VAT liability and filing of related VAT return.

Corporation Tax

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.

Company Secretarial

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

Corporation Tax

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).

Company Secretarial

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