Services to Irish-based Companies

Important Tax Dates September 2019

Dividend Withholding Tax

14th   –   Due date for payment and filing of returns of withholding tax on dividends paid by companies in August 2019.

PAYE/PRSI/USC/LPT

23rd  – Payment of PAYE/PRSI/USC/LPT deductions for August 2019 (ROS Filers).

VAT

23rd  – Payment of July-August and August 2019 VAT liability and filing of related VAT return (ROS filers).

Payment of September 2018 – August 2019 VAT liability and filing of related VAT return (ROS filers)

Corporation Tax

23rd  – Company year-end 31st October 2019: 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 2018: Payment of balance of corporation tax and filing of corporation tax return (ROS filers).

 Company Secretarial

28th – Filing of Annual Returns dated 31st August 2019.

Corporation Tax

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

 Company year-end 31st December 2018: Filing of ‘Return of third party information’ (Form 46G).

Company Secretarial

30th – Company year-end 31st December 2018: Final date for holding Annual General Meeting and latest possible Annual Return date for 2019.

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