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Deadlines and reminders
by Sinead Herlihy

Deadline - 14 June 2012

  • Return and payment of dividend withholding tax for May 2012.
  • Return and payment of PAYE / PRSI for May 2012.
  • Return and payment of RCT for May 2012.

Deadline - 21 June 2012

Corporation Tax

  • Preliminary corporation tax for accounting periods ending 31 July 2012.
  • First installment of preliminary corporation tax for accounting periods of large companies ending 31 December 2012.
  • Corporation tax returns for accounting periods ended 30 September 2011.
  • Balance of corporation tax due for accounting periods ended 30 September 2011.
  • Third party information returns for accounting periods ended 30 September 2011.

Where returns and payments are made electronically the return and payment deadlines are being extended to the 23rd day of the month.

NPPR

The collection of the Non Principal Private Residence Charge for 2012 commenced on the 31st of March 2012. The 2012 charge is based upon the ownership and status of the property on the 31st March 2012.

Please note that you must pay the NPPR charge for 2012 on or before the 30th June to avoid late payment fees.

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