Tax

KEY FILING DATES – November 2021 TAX HEAD RETURN PERIOD PAYMENT & FILING DATE Dividend Withholding Tax DWT October 2021 14thNovember 2021 Professional Services Withholding Tax (PSWT) F30 October 2021 14thNovember 2021 Income Tax Income Tax Return & payment filed on ROS 2020 Tax Year 17thNovember 2021 PAYE/PRSI/USC/LPT P30 Monthly Return October 2021 23rdNovember 2021 […]

Many manufacturers based in Ireland utilise a relief known as a 56B authorisation to obtain goods and services at a VAT rate of 0%. Often referred to as a ‘13B’ in reference to the 1972 VAT Act, 56B authorisations are seen as a very beneficial relief for companies whose main income derives from the sale […]

KEY FILING DATES – October 2021 TAX HEAD RETURN PERIOD PAYMENT & FILING DATE Dividend Withholding Tax DWT September 2021 14thOctober 2021 Professional Services Withholding Tax (PSWT) F30 September 2021 14thOctober 2021 PAYE/PRSI/USC/LPT Monthly Deductions September 2021 23rdOctober 2021 Corporation Tax Preliminary tax Accounting periods ending 30thNovember 2021 23rdOctober 2021 Corporation Tax Corporation Tax Return […]

Revenue has published guidelines on the operation of the Business Resumption Support Scheme (BRSS). The BRSS is targeted support for businesses impacted by the public health restrictions, particularly those businesses that continue to be significantly impacted even after an easing of restrictions. Claims under the scheme can be made between 1st September and 30th November […]

Below is a comprehensive list of key tax filing dates for September 2021. KEY FILING DATES – September 2021 TAX HEAD RETURN PERIOD PAYMENT & FILING DATE Dividend Withholding Tax DWT August 2021 14thSeptember 2021 Professional Services Withholding Tax (PSWT) F30 August 2021 14thSeptember 2021 PAYE/PRSI/USC/LPT Monthly Deductions August 2021 23rdSeptember 2021 VAT VAT3 July/August […]

Revenue has introduced a new requirement for employers to submit a monthly EWSS Eligibility Review Form (ERF) Finance (Covid-19 and Miscellaneous Provisions) Act 2021 extended the Employment Wage Subsidy Scheme (EWSS) to 31 December 2021 and changed the comparison periods for determining eligibility for EWSS for pay dates from 1 July 2021. Simultaneously, Revenue introduced a […]

Below is a comprehensive table of the key filing dates for August 2021 TAX HEAD RETURN PERIOD PAYMENT & FILING DATE Dividend Withholding Tax DWT July 2021 14th August 2021 Professional Services Withholding Tax (PSWT) F30 July 2021 14th August 2021 PAYE/PRSI/USC/LPT Monthly Deductions July 2021 23rd August 2021 Corporation Tax Preliminary tax Accounting periods […]

    KEY FILING DATES – July 2021 TAX HEAD RETURN PERIOD PAYMENT & FILING DATE Dividend Withholding Tax DWT June 2021 14th July 2021 Professional Services Withholding Tax (PSWT) F30 June 2021 14th July 2021 VAT VAT3 May/June 2021 23rd July 2021 PAYE/PRSI/USC/LPT Monthly Deductions June 2021 23rd July 2021 Corporation Tax Preliminary tax Accounting […]

Many disputes between employees and employers concerning the infringement of employees’ rights and entitlements or employers’ obligations to employees are settled by agreement without referral to a ‘relevant authority’.  A payment made under such an agreement may qualify for exemption from income tax where all of the following conditions are met: The agreement in settlement […]

KEY FILING DATES – December 2021 TAX HEAD RETURN PERIOD PAYMENT & FILING DATE Dividend Withholding Tax DWT November 2021 14thDecember 2021 Professional Services Withholding Tax (PSWT) F30 November 2021 14thDecember 2021 Capital Gains Tax Capital Gains Return Gains made between 1stJanuary – 30thNovember 2021 15thDecember 2021 PAYE/PRSI/USC/LPT P30 Monthly Return November 2021 23rdDecember 2021 […]