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.
23rd – Payment of PAYE/PRSI/USC/LPT deductions for April 2019(ROS filers).
23rd– Payment of March/April 2019 VAT liability and filing of related VAT return.
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.
28th – Filing of Annual Returns dated 30th April 2019.
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).
31st – Company year end 31st August 2018: Final date for holding Annual General Meeting and latest possible Annual Return date for 2018.