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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.

PSWT

14th  –   F30 monthly return and payment for December 2017.

RCT

14th   – RCT 30 monthly return and payment for December 2017.

Corporation Tax

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).

Income Tax

23rd  –     Payment of PAYE/PRSI deductions for December 2017 (ROS filers).

VAT

23rd   – Filing of VAT return for November/December 2017 (ROS filers).

Company Secretarial

28th   – Filing of Annual Returns dated 31st December 2017.

Corporation Tax

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.

Company Secretarial

31st    –    Company year-end 30th April 2017: Final date for holding Annual General Meeting.