Important Tax Dates – March 2017
Dividend Withholding Tax
14th Due date for payment and filing of returns of withholding tax on dividends paid by companies in February 2017.
23rd Payment of PAYE/PRSI deductions for February 2017 (ROS filers).
23rd Payment of January/February 2017 VAT liability and filing of related VAT return (ROS filers).
23rd Company year end 30th April 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 30th June 2016: Payment of balance of corporation tax and filing of corporation tax return (ROS filers).
28th Filing of Annual Returns dated 28th February 2017.
31st Company year end 30th September 2015: Close companies with undistributed profits may have to make a distribution by this date to avoid surcharge.
Company year end 30th June 2016: Filing of ‘Return of third party information’ (Form 46G).
31st Company year end 30th June 2016: Final date for holding Annual General Meeting and latest possible Annual Return date for 2017.
31st Deadline for claiming Separate Assessment for 2017. Deadline for Nominating Assessable Spouse or Nominated Civil Partner for 2017.