Important Tax Dates – May 2020
Dividend Withholding Tax
14th – Due date for payment and filing of returns of withholding tax on dividends paid by companies in April 2020.
23rd – Payment of PAYE/PRSI/USC/LPT deductions for April 2020 (ROS filers).
23rd – Payment of March/April 2020 VAT liability and filing of related VAT return.
23rd – Company year end 30th 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 31st August 2019: Payment of balance of corporation tax and filing of corporation tax return.
28th – Filing of Annual Returns dated 30th April 2020.
31st – Company year end 30th November 2018: Close companies with undistributed profits may have to make a distribution by this date to avoid surcharge.
31st – Company year end 31st August 2019: Filing of ‘Return of third party information’ (Form 46G).
31st – Company year end 31st August 2019: Final date for holding Annual General Meeting.