Services to Irish-based Companies

Important Tax Dates – July 2019

Dividend Withholding Tax

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

PAYE/PRSI/USC/LPT

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

  Payment of PAYE/PRSI/USC/LPT deductions for April – June 2019 (ROS Filers).

VAT

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

Payment of May/June 2019 VAT liability and filing of related VAT return (ROS filers).

Payment of January – June 2019 VAT liability and filing of related VAT return (ROS filers).

Payment of July 2018 – June 2019 VAT liability and filing of related VAT return (ROS filers).

 Corporation Tax

23rd  Company year-end 31st August 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 October 2018: Payment of balance of corporation tax and filing of corporation tax return (ROS fil

 Company Secretarial

28th  Filing of Annual Returns dated 30th June 2019.

  Corporation Tax

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

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

Company Secretarial

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

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