Our aim is to help businesses grow, to increase their profitability, improve their cash flow and reduce their tax liabilities so that they have more disposable income. Please feel free to call us on 021 4310266 or email us at pm@parfreymurphy.ie if you wish to do business with us
COMPANY INVOLUNTARY STRIKE OFF AND CRO RESTORATION
Involuntary Strike Off Reasons
The Companies Registration Office (CRO) can have a company struck off its Register if:
(a) The company has failed to make an Annual Return.
(b) The CRO believe that the company does not have:
- A European Economic Area (EEA) resident director or
- A Section 137 Bond if the director is non resident in the EEA or
- A real continuous economic link to the State.
(c) The company is being shutdown and the CRO believes that no liquidator is acting.
(d) The company is being shutdown and the CRO believes the company is fully shutdown and returns by the liquidator have not been made for a period of six consecutive months.
(e) There are no persons recorded in the Register as being current directors of the company.
(f) The Revenue has given notice to the CRO that the company has failed to file Form 11F under Section 882 Taxes Consolidation Act 1997.
A SURE INVESTMENT - STARTUP REFUNDS FOR ENTREPRENEURS
SURE - Startup Refunds for Entrepreneurs is a tax relief incentive scheme.
You may be entitled to an income tax refund of up to 41% of the capital that you invest in your own company under SURE. Depending on the size of your investment you may be entitled to a refund of income tax paid over the 6 years prior to the year in which you invest.
Main Conditions
The conditions for SURE are that an investor must:
Annual VAT 3 return and payment for the period August 2017 - July 2018, together with the Return of Trading Details where the accounting period ends in July
Monthly VAT 3 return and payment for the period July 2018, together with the Return of Trading Details where the accounting period ends in July
Deadline - 23 August 2018
RCT
Monthly return and payment for July 2018
Deadline - 23 August 2018
VIES
Monthly return for July 2018
Deadline - 1 - 21 August 2018
Corporation Tax
Preliminary Tax for accounting periods ending between 1-30 September 2018
First instalment of preliminary tax for "Large Companies" with a financial year ending between 1 - 28 February 2019
Returns for accounting periods ending between 1 - 30 November 2017
Pay balance of tax due on accounting periods ending between 1 - 30 November 2017
Returns of third party information for accounting periods ending between 1 - 30 November 2017
Where returns and payments for RCT, VAT, PAYE/PRSI and Corporation Tax are made electronically, the return and payment deadlines are the 23rd day of the month where relevant
