Important Tax Dates – March 2018
Dividend Withholding Tax
14th – Due date for payment and filing of returns of withholding tax on dividends paid by companies in February 2018.
23rd Payment of PAYE/PRSI deductions for February 2018 (ROS filers).
23rd Payment of January/February 2018 VAT liability and filing of related VAT return (ROS filers).
23rd Company year-end 30th April 2018: 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 30th June 2017: Payment of balance of corporation tax and filing of corporation tax return (ROS filers).
28th Filing of Annual Returns dated 28th February 2018.
31st Company year-end 30th September 2016: Close companies with undistributed profits may have to make a distribution by this date to avoid surcharge.
Company year-end 30th June 2017: Filing of ‘Return of third party information’ (Form 46G).
31st Company year end 30th June 2017: Final date for holding Annual General Meeting and latest possible Annual Return date for 2018.
31st Deadline for claiming Separate Assessment for 2018. Deadline for Nominating Assessable Spouse or Nominated Civil Partner for 2018.