Important Tax Dates – July 2020
Dividend Withholding Tax
14th – Due date for payment and filing of returns of withholding tax on dividends paid by companies in June 2020.
PAYE/PRSI/USC/LPT
23rd – Payment of PAYE/PRSI/USC/LPT deductions for June 2020 (ROS Filers).
Payment of PAYE/PRSI/USC/LPT deductions for April – June 2020 (ROS Filers).
VAT
23rd – Payment of June 2020 VAT liability and filing of related VAT return (ROS filers).
Payment of May/June 2020 VAT liability and filing of related VAT return (ROS filers).
Payment of January – June 2020 VAT liability and filing of related VAT return (ROS filers).
Payment of July 2019 – June 2020 VAT liability and filing of related VAT return (ROS filers).
Corporation Tax
23rd – Company year-end 31st August 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 31st October 2019: Payment of balance of corporation tax and filing of corporation tax return (ROS filers).
Company Secretarial
28th – Filing of Annual Returns dated 30th June 2020.
Corporation Tax
31st – Company year-end 31st January 2019: Close companies with undistributed profits may have to make a distribution by this date to avoid surcharge.
Company year-end 31st October 2019: Filing of ‘Return of third-party information’ (Form 46G).
Company Secretarial
31st – Company year end 31st October 2019: Final date for holding Annual General Meeting and latest possible Annual Return date for 2020.