Important Tax Dates – June 2020

Dividend Withholding Tax

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

Income Tax

23^rd    –  Payment of PAYE/PRSI deductions for May 2020 (ROS filers).

Corporation Tax

23^rd   – Company year end 31^st July 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 30^th September 2019: Payment of balance of corporation tax and filing of corporation tax return (ROS filers).

Company Secretarial

28^th  –  Filing of Annual Returns dated 31^st May 2020.

Corporation Tax

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

30^th  –  Company year end 30^th September 2019: Filing of ‘Return of third party information’ (Form 46G).

  Company Secretarial

30^th   – Company year end 30^th September 2019: Final date for holding Annual General Meeting and latest possible Annual Return date for 2020.