Important Tax Dates – March 2020
Dividend Withholding Tax
14th – Due date for payment and filing of returns of withholding tax on dividends paid by companies in February 2020.
23rd – Payment of PAYE/PRSI deductions for February 2020 (ROS filers).
23rd – Payment of January/February 2020 VAT liability and filing of related VAT return (ROS filers).
23rd – Company year-end 30th 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 30th June 2019: Payment of balance of corporation tax and filing of corporation tax return (ROS filers).
28th – Filing of Annual Returns dated 29th February 2020.
31st – Company year-end 30th September 2018: Close companies with undistributed profits may have to make a distribution by this date to avoid surcharge.
Company year-end 30th June 2019: Filing of ‘Return of third-party information’ (Form 46G).
31st – Company year end 30th June 2019: Final date for holding Annual General Meeting and latest possible Annual Return date for 2020.
31st – Deadline for claiming Separate Assessment for 2020. Deadline for Nominating Assessable Spouse or Nominated Civil Partner for 2020.