Important Tax Dates – May 2020

Dividend Withholding Tax

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

PAYE/PRSI/USC/LPT

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

VAT

23^rd   – Payment of March/April 2020 VAT liability and filing of related VAT return.

 Corporation Tax

23^rd    –   Company year end 30^th June 2020: Preliminary tax due, minimum 90% of total liability for the year.  Small companies can pay 100% of previous year’s liability.

Company year end 31^st August 2019: Payment of balance of corporation tax and filing of corporation tax return.

 Company Secretarial

28^th   – Filing of Annual Returns dated 30^th April 2020.

Corporation Tax

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

31^st   –  Company year end 31^st August 2019: Filing of ‘Return of third party information’ (Form 46G).

 Company Secretarial

31^st   – Company year end 31^st August 2019: Final date for holding Annual General Meeting.

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