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Tax Diary


 

31/1

30/4

30/6

1/8

30/9

31/12

Submission of form for deemed dividend distribution, I.R.623

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Submission of income tax returns by individuals for employees with annual gross income exceeding €19.500

 

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Submission of employer’s return for his employees– I.R.7

 

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Submission of income tax return by individuals who are excluded from preparing audited financial statements and their gross annual income exceeds €19.500

 

 

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Payment of special contribution of defence per six monthly periods

 

 

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Submission of provisional tax declaration and payment thereof

 

 

 

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Submission of revised provisional tax declaration if necessary

 

 

 

 

 

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Payment of previous year corporation tax using the self-assessment method

 

 

 

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Payment of immovable property tax for the year

 

 

 

 

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Submission of Income Tax returns by individuals and Co’s that prepare audited financial statements

 

 

 

 

 

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Payment of PAYE

End of the month following
the relevant month

Payment of social insurance on employees salaries