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.
23rd – Payment of PAYE/PRSI/USC/LPT deductions for August 2018 (ROS Filers).
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).
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).
28th – Filing of Annual Returns dated 31st August 2018.
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).
31st – Company year-end 31st December 2017: Final date for holding Annual General Meeting and latest possible Annual Return date for 2018.