Corporate Tax Deadlines
14 August 2005 - Dividend withholding tax
return filing and payment date (for distributions
made in July 2005).
21 August 2005 - Due date for payment of
1st instalment of preliminary tax for companies with
a financial year ended 30 September 2005. Also, due
date for payment of 2nd instalment of preliminary
corporation tax for companies with a financial year
ended 28 February 2005.
21 August 2005 - Last date for filing corporation
tax return CT1 for companies with a financial year
ending on 30 November 2004 with the Collector-General’s
Office.
Due date for balancing payments for the same period.
31 August 2005 - Last date for filing third
party payments return 46G for companies with a financial
year ending on 30 November 2004.
31 August 2005 - Latest date for payment
of dividends for the period ended 29 February 2004
to avoid Sections 440 and 441 TCA97 surcharges on
investment/rental/professional services income arising
in that period (close companies only).
14 September 2005 - Dividend withholding
tax return filing and payment date (for distributions
made in August 2005).
21 September 2005 - Due date for payment
of 1st instalment of preliminary tax for companies
with a financial year ended 31 October 2005. Also,
due date for 2nd instalment of preliminary corporation
tax for companies with a financial year ended 31 March
2005.
21 September 2005 - Last date for filing
corporation tax return CT1 for companies with a financial
year ending on 31 December 2004.
Due date for any balancing payment in respect of
the same accounting period.
30 September 2005 - Under the Revenue’s
Code of Practice for Revenue Audits, certain time
limits are outlined within which ‘self-corrections’
may be made. ‘Self-corrections’ enable
a taxpayer to amend a submitted return without penalties.
According to these guidelines, ‘self-correction’
claims for corporation tax for accounting periods
ended 31 December 2003 must be made by 30 September
2005.
30 September 2005 - Last date for filing
third party payments return 46G for companies with
a financial year ending on 31 December 2004.
30 September 2005 - Latest date for payment
of dividends for the period ended 31 March 2004 to
avoid Sections 440 and 441 TCA97 surcharges on investment/rental/professional
services income arising in that period (close companies
only).
