Important Tax Dates – October 2018
Dividend Withholding Tax
14th – Due date for payment and filing of returns of withholding tax on dividends paid by companies in September 2018.
23rd – Company year-end 30th November 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 31st January 2018: Payment of balance of corporation tax and filing of corporation tax return (ROS filers).
23rd – Payment of PAYE/PRSI/USC/LPT deductions for September 2018 (ROS filers).
28th – Filing of Annual Returns dated 30th September 2018.
31st – Company year-end 30th April 2017: Close companies with undistributed profits may have to make a distribution by this date to avoid surcharge.
Company year-end 31st January 2018: Filing of ‘Return of third party information’ (Form 46G).
31st – Company year end 31st January 2018: Final date for holding Annual General Meeting and latest possible Annual Return date for 2018.
Capital Gains Tax
31st – Filing of return of capital gains tax for 2017 tax year.
31st – Filing of 2017 Income Tax return.
Payment of Preliminary Income Tax for 2018.
Payment of balance of Income Tax for 2017.
The 31st October 2018 date relates to paper / posted returns.
The filing date for pay & file through ROS is 14th November 2018.