Know your Tax Dates - September 2014

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Know your Tax Dates - September 2014

Monday, September 1, 2014 - 08:45

Return and payment dates for the month of September

Type of return and the period of the payment cover for each tax type.

September 14th - Income Tax

Payment of PAYE/PRSI deductions for August 2014 (ROS filers 23rd September 2014).

September 14th - Dividend Withholding Tax

Due date for payment and filing of returns of withholding tax on dividends paid by companies in August 2014.

September 19th - VAT

Payment of July-August 2014 VAT liability and filing of related VAT return (ROS filers 23rd September 2014).

September 21st - Corporation Tax

Company year end 31st October 2014: Preliminary tax due, minimum 90% of total liability for the year. Small companies can pay 100% of previous year’s liability (ROS filers to 23rd September 2014).

Company year end 31st December 2013: Payment of balance of corporation tax and filing of corporation tax return (ROS filers 23rd September 2014).

September 28th - Company Secretarial

Filing of Annual Returns dated 31st August 2014.

September 30th - Corporation Tax

Company year end 31st March 2013: Close companies with undistributed profits may have to make a distribution by this date to avoid surcharge.

Company year end 31st December 2013: Filing of ‘Return of third party information’ (Form 46G).

September 30th - Company Secretarial

Company year end 31st December 2013: Final date for holding Annual General Meeting and latest possible Annual Return date for 2014.Company Secretarial

Company year end 31st December 2013: Final date for holding Annual General Meeting and latest possible Annual Return date for 2014.