Services to Irish-based Companies

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.

Income Tax

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

Corporation Tax

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).

 Company Secretarial

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

 Corporation Tax

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

 Company Secretarial

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

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