Important Tax Dates – November 2017
Dividend Withholding Tax
14th Due date for payment and filing of returns of withholding tax on dividends paid by companies in October 2017.
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).
23rd Payment of PAYE/PRSI/USC/LPT deductions for October 2017 (ROS filers).
23rd – Payment of PAYE/PRSI deductions for December 2015 (ROS filers).
23rd Payment of September – October 2017 VAT liability and filing of related VAT return (ROS filers).
Filing of Intrastat return for October 2017.
28th Filing of Annual Returns dated 31st October 2017.
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).
30th Company year end 29th February 2017: Final date for holding Annual General Meeting and latest possible Annual Return date for 2017.