Important Tax Dates – April 2020

Dividend Withholding Tax

14^th  –  Due date for payment and filing of returns of withholding tax on dividends paid by companies in March 2020.

Professional Services Withholding Tax

14^th    –  Due date for payment and filing of Form F30 for March 2020.

PAYE/PRSI/USC/LPT

23^rd –  Payment of PAYE/PRSI/USC/LPT deductions for March 2020 (ROS filers).

Relevant Contracts Tax

23^rd   – Due date for payment and filing of Form RCT30 for March 2020.

 Corporation Tax

23^rd  –  Company year-end 31^st May 2020: 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 31^st July 2019: Payment of balance of corporation tax and filing of corporation tax return (ROS filers).

Company Secretarial

31^st  – Company year end 31^st March 2016: Final date for holding Annual General Meeting and latest possible Annual Return date for 2016.

Company Secretarial

28^th    –     Filing of Annual Returns dated 31^st March 2020.

  Corporation Tax

30^th  –  Company year-end 31^st October 2018: Close companies with undistributed profits may have to make a distribution by this date to avoid surcharge.

30^th  –  Company year-end 31^st July 2019: Filing of ‘Return of third-party information’ (Form 46G).

  Company Secretarial

30^th     –     Company year-end 31^st July 2019: Final date for holding Annual General Meeting.

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