Important Tax Dates – March 2020

Dividend Withholding Tax

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

PAYE/PRSI 

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

 VAT

23^rd – Payment of January/February 2020 VAT liability and filing of related VAT return (ROS filers).

Corporation Tax

23^rd – Company year-end 30^th April 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 June 2019: Payment of balance of corporation tax and filing of corporation tax return (ROS filers).

 Company Secretarial

28^th –    Filing of Annual Returns dated 29^th February 2020.

Corporation Tax

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

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

 Company Secretarial

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

   Income Tax

31^st      –  Deadline for claiming Separate Assessment for 2020.  Deadline for Nominating Assessable Spouse or Nominated Civil Partner for 2020.