Services to Irish-based Companies

Important Tax Dates – January 2019

Dividend Withholding Tax

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

PSWT

14th    – F30 monthly return and payment for December 2018.

RCT

14th  – RCT 30 monthly return and payment for December 2018.

  Corporation Tax

21st  Company year-end 28th February 2019: Preliminary tax due, minimum 90% of total liability for the year. Small companies can pay 100% of previous year’s liability.

Company year-end 30th April 2018: Payment of balance of corporation tax and filing of corporation tax return (ROS filers 23rd January 2018).

Income Tax

23rd  – Payment of PAYE/PRSI deductions for December 2018 (ROS filers).

VAT

23rd – Filing of VAT return for November/December 2018 (ROS filers).

Company Secretarial

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

Corporation Tax

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

Company year-end 30th April 2018: Filing of ‘Return of third party information’ (Form 46G).

 Capital Gains Tax 

31st      Payment due on gains arising between 1st December 2018 and 31st December 2018.

Company Secretarial

31st                                     Company year-end 30th April 2018: Final date for holding Annual General Meeting.

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