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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.

Corporation Tax 

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).

Income Tax 

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

VAT

23rd  – Payment of July-August 2017 VAT liability and filing of related VAT return (ROS filers).

Company Secretarial 

28th   – Filing of Annual Returns dated 31st August 2017.

Corporation Tax 

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).

Company Secretarial

30th – Company year end 31st December 2016: Final date for holding Annual General Meeting and latest possible Annual Return date for 2017.