The important tax filing dates to note for December 2022
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 Monthly Return | November 2022 | 23rd December 2022 |
| VAT | Monthly VAT 3 & Return of Trading Details | November 2022 | 23rd December 2022 |
| VAT | Annual VAT 3 & Return of Trading Details | October 2020 – November 2022 | 23rd December 2022 |
| Corporation Tax | Preliminary tax | Accounting periods ending between 1st – 31st January 2023 | 23rd December 2022 |
| Corporation Tax | Corporation Tax Return (Form CT1) | Accounting periods ending between 1st – 31st March 2022 | 23rd December 2022 |
| Relevant Contracts Tax (RCT) | RCT Monthly Return | November 2022 | 23rd December 2022 |
| Corporation Tax | Returns of Third-Party Information (Form 46G) | Accounting periods ending between 1st – 31st March 2022 | 31st December 2022 |
| Corporation Tax | Close companies with undistributed profits | Accounting periods ending 30th June 2021 | 31st December 2022 |
