Important Tax Dates – September 2017
Dividend Withholding Tax
14th – Due date for payment and filing of returns of withholding tax on dividends paid by companies in August 2017.
23rd – Company year end 31st October 2017: 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 31st December 2016: Payment of balance of corporation tax and filing of corporation tax return (ROS filers).
23rd – Payment of PAYE/PRSI/USC/LPT deductions for August 2017 (ROS filers).
23rd – Payment of July-August 2017 VAT liability and filing of related VAT return (ROS filers).
28th – Filing of Annual Returns dated 31st August 2017.
30th – Company year end 31st March 2016: Close companies with undistributed profits may have to make a distribution by this date to avoid surcharge.
Company year end 31st December 2016: Filing of ‘Return of third party information’ (Form 46G).
30th – Company year end 31st December 2016: Final date for holding Annual General Meeting and latest possible Annual Return date for 2017.