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The following dates are important during
the course of the financial year:
(PLEASE ALSO NOTE THE
IMPENDING CHANGES IN THE TABLE BELOW)
Bi-monthly Value Added Tax (VAT) returns to be submitted not
later than the 19th of the following month. Other conditions may apply to
other traders who have been switched to less frequent returns.
Annual Value Added Tax returns to be submitted not later than the 19th
of the following month
Monthly PAYE/PRSI returns to be submitted not later than the 14th of
the following month
Annual Form P35's to be submitted not later than the
15th February in the following tax year
Annual return of income forms to be submitted not
later than the 31st October in the following tax year. There is a filing
extension of two weeks for returns filed using the Revenue On-Line
System. (www.revenue.ie)
Corporate tax returns to be submitted not later than nine months after
the company year end (and no later than the 21st day of that month)
Preliminary Income Tax to be paid not later than the
31st October in
the relevant tax year
Preliminary Corporation Tax: To be
discharged on a date 31 days before the end of the accounting period but
not later than the 21st day of the month in which that date falls.
Capital Gains Tax (CGT) to be discharged
as follows:
| Gains in Period January 1st - September 30th |
Tax due by October 31st |
| Gains in Period October 1st - December 31st |
Tax due by January 31st in year following |
All
limited companies now have an Annual Return
Date (ARD). Annual returns must be submitted within 28 days
of the ARD. More information 
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