General Tax Deadlines
25th September 2011
Pension Levy and statement must be paid by the 25th of September 2011. The levy is calculated at a rate of 0.6% of the market value assets under management in pension schemes.
30th September 2011
VRT refunds on short term drive contracts (ie car hire) will end on the 30th of September.
Capital Acquisitions Tax and filing of returns in respect of gifts and inheritances in the 12 month period ending on the 31st of August, is due for payment on the 30th of September.
Companies Tax Deadlines
14th of August
Dividend withholding tax return filing and payment date, for distributions made in July 2011.
21st of August
Preliminary tax for companies with a financial year end 30th September 2011 is due for payment on the 21st of August or the 23rd of August when using the Revenue Online Service.
Initial instalments of preliminary tax for companies, excluding small companies, with a financial year end 29th February 2012 is due payment on the 21st of August or the 23th of August when using the Revenue Online Service (ROS).
The 21st of August (23rd of August if using ROS) is also the last date for filing corporation tax return CT1 for companies with a financial year end of 30th November 2010.
31st August 2011
Date for filing third party payment return 46G for companies with financial year end of 30th November.
Last date for payment of dividends for the period ended 28th February 2010 to avoid surcharges on rental, professional services and investment income during that period.
14th September 2011
Dividend withholding tax return filing and payment date, for distributions made in August 2011, are due to be issued by the 14th of September.
21st September 2011
Preliminary tax for companies with financial year end of 31st of October 2011, are due to be paid by the 21st September or the 23rd of September when using ROS.
Initial installments of preliminary tax for companies, excluding small companies, with a financial year end of the 31st of March are due to be paid by 21st September or the 23rd of September when using ROS.
The 21st of September (23rd if using ROS), is the deadline for filing corporation tax return CT1 for companies with a financial year end of 31st of December 2010. Loans advanced to participators in a close company of this year end, may need to be repaid by 21st of September 2011 to avoid the assessment of income tax.
Self corrections which enable a taxpayer to amend a submitted return without penalties, must be claimed for corporation tax for accounting periods 31st December 2009 must be completed by the 21st September.
30th September 2011
This is the last date for filing third party payments return 46G for companies with a financial year end of 31st December 2010.
Payment of dividends for the period ended 31st March 2010, must be paid by the 30th of September 2011 in order to avoid Sections 440 and 441 TCA 97 surcharges on investment, professional services and rental income arising in that period.
At Amatino Partner, we keep our clients up to date on all relevant tax deadlines, if you are concerned about any of the above deadlines, please call Barry Kieran on 047 84955.