key tax filing dates December

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.

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