Forthcoming Irish Tax Deadlines*
1–21 January 2009 |
Corporation Tax |
Preliminary Tax for Accounting Periods ending between 1–28 February 2009 |
|
1–21 January 2009 |
Corporation Tax |
Returns for Accounting Periods ending between 1–30 April 2008 |
|
1–21 January 2009 |
Corporation Tax |
Pay balance due on Accounting Periods ending between 1–30 April 2008 |
|
1–30 January 2009 |
Corporation Tax |
Returns of Third Party Information for Accounting Periods ending between 1–30 April 2008 |
|
31 January 2009 |
Capital Gains Tax |
Payment due on gains arising between 1 October–31 December 2008 |
|
14 February 2009 |
PAYE/PRSI |
P30 monthly return and payment for January 2009 |
|
14 February 2009 |
DWT |
Return and payment of Dividend Withholding Tax for January 2009 |
|
14 February 2009 |
PSWT |
F30 monthly return and payment for January 2009 |
|
14 February 2009 |
RCT |
RCT 30 monthly return and payment for January 2009 |
|
15 February 2009 |
PSWT |
F35 annual return for year ended 31 December 2008 |
|
15 February 2009 |
RCT |
RCT 35 return for year ended 31 December 2008 |
|
15 February 2009 |
PAYE/PRSI |
Issue P60 2008, to each employee |
|
15 February 2009 |
PAYE/PRSI |
Due date for submission of Form P35 for year ended 31 December 2008 |
* With effect from 1 January 2009, where returns and payments (corporation tax – preliminary tax, annual CT1 return, balancing payment; VAT – VAT3 Return, VAT due; and RCT – Monthly RCT30 Return, RCT due) are made electronically, the return and payment deadlines are being extended to the 23rd day of the month. A similar extension to the PAYE/PRSI monthly return filing/payment deadline to the 23rd day has also been made.
Where the filing and payment requirements are not made by the extended deadline, interest will run from the normal deadline and not the extension.
