Important Tax Dates – December 2019
Dividend Withholding Tax
14th – Due date for payment and filing of returns of withholding tax on dividends paid by companies in November 2019.
Capital Gains Tax
15th – Payment due on disposals made between 1st January 2019 and 30th November 2019.
23rd – Payment of PAYE/PRSI/USC/LPT deductions for November 2019 (ROS filers).
23rd – Company year-end 31st January 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 March 2019: Payment of balance of corporation tax and filing of corporation tax return (ROS filers).
28th – Filing of Annual Returns dated 30th November 2019.
31st Company year-end 30th June 2018: Close companies with undistributed profits may have to make a distribution by this date to avoid surcharge.
Company year-end 31st March 2019: Filing of ‘Return of third party information’ (Form 46
31st – Company year end 31st March 2019: Final date for holding Annual General Meeting and latest possible Annual Return date for 2019.