Festive Filing: The key tax filing dates to note for December 2023
KEY FILING DATES – DECEMBER 2023
| TAX | RETURN OR PAYMENT | PERIOD | PAYMENT & FILING DATE |
| Local Property Tax | Declaration of value of properties that will become liable for LPT | 2023 | 2nd December 2023 |
| Dividend Withholding Tax | DWT | November 2023 | 14th December 2023 |
| Professional Services Withholding Tax (PSWT) | F30 | November 2023 | 14th December 2023 |
| Capital Gains Tax | Payment due on gains | 1st January 2023 – 30th November 2023 | 15th December 2023 |
| PAYE/PRSI/USC/LPT | Monthly Deductions | November 2023 | 14th December 2023 (23rd if paid and filed online) |
| Relevant Contracts Tax (RCT) | RCT Monthly Return | November 2023 | 23rd December 2023 |
| VAT | Monthly VAT3 & Return of Trading Details | November 2023 | 19th December 2023 |
| VAT | Annual VAT3 & Return of Trading Details | December 2022 – November 2023 | 19th December 2023 |
| VAT | IOSS Monthly Return | November 2023 | 31st December 2023 |
| Corporation Tax | Preliminary tax | Accounting periods ending between 1st and 31st January 2024 | 1st – 23rd December 2023* |
| Corporation Tax | Corporation Tax Return (Form CT1) | Accounting periods ending between 1st and 31st March 2023 | 1st – 23rd December 2023* |
| Corporation Tax | Pay balance due | Accounting periods ending between 1st and 31st March 2023 | 1st – 23rd December 2023* |
| Corporation Tax | Returns of Third-Party Information (Form 46G) | Accounting periods ending between 1st and 31st March 2023 | 1st – 31st December 2023 |
| * Where the return and payments are not received electronically, the return and payments filing date is 1st – 21st December 2023.
Read more: Reportable Benefits: Get ready for 1 January 2024 |
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