Important Tax Dates – July 2017
Dividend Withholding Tax
14th – Due date for payment and filing of returns of withholding tax on dividends paid by companies in June 2017
23rd – Payment of PAYE/PRSI deductions for June 2017 (ROS Filers).
23rd – Payment of May/June 2017 VAT liability and filing of related VAT return (ROS filers).
23rd -Company year end 31st August 2017: Preliminary tax due, minimum 90% of total liability for the year. Small companies can pay 100% of previous year’s liability (ROS filers)
Company year end 31st October 2016: Payment of balance of corporation tax and filing of corporation tax return (ROS filers).
28th Filing of Annual Returns dated 30th June 2017.
31st Company year end 31st January 2016: Close companies with undistributed profits may have to make a distribution by this date to avoid surcharge.
Company year end 31st October 2016: Filing of ‘Return of third party information’ (Form 46G).
31st Company year end 31st October 2016: Final date for holding Annual General Meeting and latest possible Annual Return date for 2017.