Tax

The most important tax filing dates for January 2023 TAX HEAD RETURN PERIOD PAYMENT & FILING DATE Dividend Withholding Tax DWT December 2022 14thJanuary 2023 Professional Services Withholding Tax (PSWT) F30 December 2022 14thJanuary 2023 PAYE/PRSI/USC/LPT P30 Monthly Return December 2022 23rdJanuary 2023 VAT Monthly VAT 3 & Return of Trading Details December 2022 23rdJanuary […]

The Finance Bill 2022 makes provision for the Temporary Business Energy Support Scheme – TBESS – which will provide support to businesses impacted by the unprecedented increase in energy costs resulting from the military aggression by Russia in Ukraine. The scheme is an approved State Aid under the European Commission’s Temporary Crisis Framework (TCF)1. Eligible […]

With 2023 almost upon us, many Irish companies with UK directors who took out Section 137 Bonds due to Brexit two years ago, will need to renew their Bonds from the 1st of January 2023. The Non-EEA Resident Bond only covers a period of 2 years and must be put in place at the incorporation stage or upon […]

Key tax filing dates for December 2022 TAX HEAD RETURN PERIOD PAYMENT & FILING DATE Dividend Withholding Tax DWT November 2022 14th December 2022 Professional Services Withholding Tax (PSWT) F30 November 2022 14th December 2022 Capital Gains Tax Capital Gains Return Gains made between 1st January – 30th November 2022 15th December 2022 PAYE/PRSI/USC/LPT P30 […]

The EU has proposed a new Directive on Administrative Co-operation to be called DAC8. It is expected that DAC8 will introduce uniform disclosure requirements for e-money and crypto intermediaries to ensure tax authorities across the EU have increased visibility in respect of the evolving digital economy and crypto assets in particular. DAC8 is likely to […]

KEY TAX FILING DATES – September 2022 TAX HEAD RETURN PERIOD PAYMENT & FILING DATE Dividend Withholding Tax DWT August 2022 14thSeptember 2022 Professional Services Withholding Tax (PSWT) F30 August 2022 14thSeptember 2022 PAYE/PRSI/USC/LPT Monthly Deductions August 2022 23rdSeptember 2022 VAT VAT3 July/August 2022 23rdSeptember 2022 Corporation Tax Preliminary tax Accounting periods ending 31stOctober 2022 […]

KEY FILING DATES – August 2022 TAX HEAD RETURN PERIOD PAYMENT & FILING DATE Dividend Withholding Tax DWT July 2022 14thAugust 2022 Professional Services Withholding Tax (PSWT) F30 July 2022 14thAugust 2022 PAYE/PRSI/USC/LPT Monthly Deductions July 2022 23rdAugust 2022 Corporation Tax Preliminary tax Accounting periods ending 30thSeptember 2022 23rdAugust 2022 Corporation Tax Corporation Tax Return […]

In March 2022 the Minister for Social Protection introduced to government the final design principles for a proposed auto enrolment retirement savings system for Ireland. The objective of the proposed scheme is to ensure that every worker will have access to a workplace pension to supplement the basic State Pension. The proposal, scheduled to go […]

Revenue has recently issued a guidance document on the taxation of cryptocurrency transactions. It points out that while cryptocurrencies are referred to as a currency by many, they are best referred to as assets. Therefore, the guidance uses the term “crypto-asset”, which includes cryptocurrencies, crypto-assets, virtual currencies, digital money or any variations of these terms. […]

Background: Employer-Provided Vehicles An employer provided vehicle encompasses all cars or vans made available to an employee. An employee may be chargeable to tax on the benefit in kind (BIK) arising where, by reason of his or her employment, a vehicle is made available (without a transfer of ownership) to him or her and the […]