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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.

PAYE/PRSI

 23rd      Payment of PAYE/PRSI deductions for February 2018 (ROS filers).

VAT

23rd     Payment of January/February 2018 VAT liability and filing of related VAT return (ROS filers).

  Corporation Tax

  Corporation Tax

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).

Company Secretarial

28th    Filing of Annual Returns dated 28th February 2018.

 Corporation Tax

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).

Company Secretarial

 31st    Company year end 30th June 2017: Final date for holding Annual General Meeting and latest possible Annual Return date for 2018.

 Income Tax

31st     Deadline for claiming Separate Assessment for 2018.  Deadline for Nominating Assessable Spouse or Nominated Civil Partner for 2018.