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Important Tax Dates – November 2017

  Income Tax 1st                                   The liability (ownership) date for Local Property Tax 2018. 14th                        Last date for filing your 2016 Income Tax Return through the Revenue Online Service (ROS).

Dividend Withholding Tax

14th         Due date for payment and filing of returns of withholding tax on dividends paid by companies in October 2017.

Corporation Tax

23rd   Company year-end 1st – 31st December 2017: Preliminary tax due, minimum 90% of total liability for the year. Small companies can pay 100% of previous year’s liability.

Company year-end 1st – 29th February 2017: Payment of balance of corporation tax and filing of corporation tax return (ROS filers).

Income Tax

23rd         Payment of PAYE/PRSI/USC/LPT deductions for October 2017 (ROS filers).

Income Tax

23rd  – Payment of PAYE/PRSI deductions for December 2015 (ROS filers).

VAT

23rd     Payment of September – October 2017 VAT liability and filing of related VAT return (ROS filers).

Filing of Intrastat return for October 2017.

Company Secretarial

28th    Filing of Annual Returns dated 31st October 2017.

Corporation Tax

30th   Company year-end 31st May 2016: Close companies with undistributed profits may have to make a distribution by this date to avoid surcharge.

Company year-end 1 – 28th February 2017: Filing of ‘Return of third party information’ (Form 46G).

Company Secretarial 

30th      Company year end 29th February 2017: Final date for holding Annual General Meeting and latest possible Annual Return date for 2017.