Preliminary Tax for Large Companies
eBrief 17/09 sets out the new preliminary tax payment deadlines for companies with a corporation tax liability of more than €200,000.
F(No2)A08 introduced two instalment payment deadlines for such companies with accounting periods of 7 months or more which commence on or after 14 October 2008. Small companies, i.e. companies with a prior year total tax liability of €200,000 or less, are not affected by the FA change.
eBrief 17/09 is reproduced in Section 2.06.