Services to Irish-based Companies

Important Tax Dates – October 2019

Dividend Withholding Tax

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

  Capital Gains Tax

23rd – Company year-end 30th November 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 January 2019: Payment of balance of corporation tax and filing of corporation tax return (ROS filers).

Income Tax

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

Company Secretarial

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

Corporation Tax

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

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

Company Secretarial

31st  –Company year end 31st January 2019: Final date for holding Annual General Meeting and latest possible Annual Return date for 2019.

Capital Gains Tax

31st  – Filing of return of capital gains tax for 2018 tax year.

 Income Tax

31st  – Filing of 2018 Income Tax return.

Payment of Preliminary Income Tax for 2019.

 Payment of balance of Income Tax for 2018.

On 9th May 2019, Revenue announced an extension to the ROS Return filing and tax payment date for certain customers.  The new deadline of 12th November 2019 applies to Customers who file the 2018 Form 11 Return and make the appropriate payment through ROS for Preliminary Tax for 2019 and Income Tax balance for 2018.

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