Services to Irish-based Companies

Important Tax Dates – May 2019

Dividend Withholding Tax

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

PAYE/PRSI/USC/LPT

23rd     –  Payment of PAYE/PRSI/USC/LPT deductions for April 2019(ROS filers).

 VAT

23rd–  Payment of March/April 2019 VAT liability and filing of related VAT return.

 Corporation Tax

23rd –  Company year end 30th June 2019: Preliminary tax due, minimum 90% of total liability for the year.  Small companies can pay 100% of previous year’s liability.

 Company year end 31st August 2018: Payment of balance of corporation tax and filing of corporation tax return.

Company Secretarial

28th – Filing of Annual Returns dated 30th April 2019.

Corporation Tax

31st   – Company year end 30th November 2017: Close companies with undistributed profits may have to make a distribution by this date to avoid surcharge.

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

Company Secretarial

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

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