Important Tax Dates – November 2019
Income Tax
1st – The liability (ownership) date for Local Property Tax 2020.
12th – Last date for filing your 2018 Income Tax Return through the Revenue Online Service (ROS).
Dividend Withholding Tax
14th – Due date for payment and filing of returns of withholding tax on dividends paid by companies in October 2019.
Corporation Tax
23rd – Company year-end 1st – 31st December 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 1st – 28th February 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 October 2019 (ROS filers).
VAT
23rd – Payment of September – October 2019 VAT liability and filing of related VAT return (ROS filers).
Filing of Intrastat return for October 2019.
Company Secretarial
28th – Filing of Annual Returns dated 31st October 2019.
Corporation Tax
30th – Company year-end 31st May 2018: Close companies with undistributed profits may have to make a distribution by this date to avoid surcharge.
Company year-end 1 – 28th February 2019: Filing of ‘Return of third-party information’ (Form 46G).
Company Secretarial
30th – Company year end 28th February 2019: Final date for holding Annual General Meeting and latest possible Annual Return date for 2019.
Company year-end 1 – 28th February 2019: Filing of ‘Return of third-party information’ (Form 46G).
