Services to Irish-based Companies

Important Tax Dates – September 2018

Dividend Withholding Tax

14th   – Due date for payment and filing of returns of withholding tax on dividends paid by companies in August 2018.

PAYE/PRSI/USC/LPT

23rd –  Payment of PAYE/PRSI/USC/LPT deductions for August 2018 (ROS Filers).

 VAT

23rd  – Payment of July-August and August 2018 VAT liability and filing of related VAT return (ROS filers).

Payment of September 2017 – August 2018 VAT liability and filing of related VAT return (ROS filers).

 Corporation Tax

23rd – Company year-end 31st October 2018: 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 2017: Payment of balance of corporation tax and filing of corporation tax return (ROS filers).

Company Secretarial

28th   – Filing of Annual Returns dated 31st August 2018.

 Corporation Tax

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

Company year-end 31st December 2017: Filing of ‘Return of third party information’ (Form 46G).

Company Secretarial

  31st   –  Company year-end 31st December 2017: Final date for holding Annual General Meeting and latest possible Annual Return date for 2018.