Important Tax Dates – January 2018
Dividend Withholding Tax
14th – Due date for payment and filing of returns of withholding tax on dividends paid by companies in December 2017.
14th – F30 monthly return and payment for December 2017.
14th – RCT 30 monthly return and payment for December 2017.
21st – Company year-end 28th February 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 30th April 2017: Payment of balance of corporation tax and filing of corporation tax return (ROS filers 23rd January 2018).
23rd – Payment of PAYE/PRSI deductions for December 2017 (ROS filers).
23rd – Filing of VAT return for November/December 2017 (ROS filers).
28th – Filing of Annual Returns dated 31st December 2017.
31st – Company year-end 31st July 2016: Close companies with undistributed profits may have to make a distribution by this date to avoid surcharge.
Company year-end 30th April 2017: Filing of ‘Return of third party information’ (Form 46G).
Capital Gains Tax
31st – Payment due on gains arising between 1st December 2017 and 31st December 2017.
31st – Company year-end 30th April 2017: Final date for holding Annual General Meeting.