Important Tax Dates – August 2019

Dividend Withholding Tax

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

PAYE/PRSI/USC/LPT

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

Vat

23^rd  – Payment of July 2019 VAT liability and filing of related VAT return (ROS filers).

Payment of August 2018 – July 2019 VAT liability and filing of related VAT return (ROS filers).

Corporation Tax

23rd  – Company year-end 30^th September 2019: Preliminary tax due, minimum 90% of total liability for the year.  Small companies can pay 100% of previous year’s liability (ROS filers).

Company year-end 30^th November 2018: Payment of balance of corporation tax and filing of corporation tax return (ROS filers).

 Company Secretarial

28th – Filing of Annual Returns dated 31st July 2019

Corporation Tax

31^st  – Company year-end 28^th February 2018: Close companies with undistributed profits may have to make a distribution by this date to avoid surcharge.

 Company year-end 30^th November 2018: Filing of ‘Return of third party information’ (Form 46G).

Company Secretarial

31^st  – Company year-end 30^th November 2018: Final date for holding Annual General Meeting and latest possible Annual Return date for 2019.

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