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
CRO ANNUAL RETURNS CRIMINAL PROSECUTIONS
By Noel Murphy
The CRO have recently begun prosecuting companies for being late or failing to file their Annual Returns with them as they are legally required to do.
The summons is issued against the company and not the directors.
The offence is a category 3 offence and fines have already been levied by the District Court at between €1,300 and €5,000 the maximum amount.
Annual VAT 3 Return and payment for the period December - November 2017 together with a Return of Trading Details where the accounting period ends in November
Deadline- 23 December 2017
VIES
Return for November 2017
Deadline - 23 December 2017
RCT
Return and payment for November 2017
Deadline - 25 December
2017
Capital Gains Tax
Payment due on gains arising between 1 January 2017 - 30 November 2017 inclusive
Deadline - 1 - 21 December 2017
Corporation Tax
Preliminary Tax for accounting periods ending between 1-31 January 2018
First instalment of preliminary tax for "Large Companies" with a financial year ending between 1 - 30 June 2018
Returns for accounting periods ending between 1 - 31 March 2017
Pay balance of tax due on accounting periods ending between 1 - 31 March 2017
Returns of third party information for accounting periods ending between 1 - 31 March 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
