Important Tax Dates – January 2020
Dividend Withholding Tax
14th – Due date for payment and filing of returns of withholding tax on dividends paid by companies in December 2019.
14th – F30 monthly return and payment for December 2019.
14th – RCT 30 monthly return and payment for December 2019.
21st – Company year-end 29th February 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 30th April 2019: Payment of balance of corporation tax and filing of corporation tax return (ROS filers 23rd January 2019).
23rd – Payment of PAYE/PRSI deductions for December 2019 (ROS filers).
23rd – Filing of VAT return for November/December 2019 (ROS filers).
28th – Filing of Annual Returns dated 31st December 2019.
31st – Company year-end 31st July 2018: Close companies with undistributed profits may have to make a distribution by this date to avoid surcharge.
Company year-end 30th April 2019: Filing of ‘Return of third party information’ (Form 46G).
Capital Gains Tax
31st – Payment due on gains arising between 1st December 2019 and 31st December 2019.
31st Company year-end 30th April 2019: Final date for holding Annual General Meeting.