Services to Irish-based Companies

Important Tax Dates – November 2018

Income Tax

1st        The liability (ownership) date for Local Property Tax 2019

14th     Last date for filing your 2017 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 2018.

Corporation Tax

23rd    Company year-end 1st – 31st December 2018: 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 – 28th February 2018: 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 2018 (ROS filers).

VAT

23rd     Payment of September – October 2018 VAT liability and filing of related VAT return (ROS filers).

Filing of Intrastat return for October 2018.

Company Secretarial

28th   Filing of Annual Returns dated 31st October 2018.

Corporation Tax

30th   Company year-end 31st May 2017: Close companies with undistributed profits may have to make a distribution by this date to avoid surcharge.

 Company year-end 1 – 28th February 2018: Filing of ‘Return of third party information’ (Form 46G).

 Company Secretarial

30th    Company year end 28th February 2018: Final date for holding Annual General Meeting and latest possible Annual Return date for 2018.