Important Tax Dates February 2020

Dividend Withholding Tax

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

PAYE/PRSI

23^rd  – Filing and payment of PAYE/PRSI deductions for January 2020 (ROS Filers).

Corporation Tax

23^rd  – Company year-end 31^st March 2020: Preliminary tax due, minimum 90% of total liability for the year.  Small companies can pay 100% of previous year’s liability.

Company year-end 31^st May 2019: Payment of balance of corporation tax and filing of corporation tax return.  If this is paid by ROS, the payment date is extended to 23^rd February 2020.

Relevant Contracts Tax (RCT)

23^rd    –   RCT monthly return and payment for January 2020.

  Corporation Tax

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

 Company year-end 31st May 2019: Filing of ‘Return of third party information’ (Form 46G).

Company Secretarial

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

Filing of Annual Returns dated 31^st January 2020.