OBJECTIVE
This is an effort from our Lawrbit’s Regulatory team to provide a handy guide for all Compliance Officers, CFOs, Company Secretaries, to have a holistic view of compliance filing dates across various applicable laws. It covers major laws across Taxation, Social Security and Corporate provide dates specified by various Regulatory Authority.
Our endeavour will be to continue adding more laws in our Compliance Calendar & update it at regular frequency. You must check our website frequently to look for the updated versions of the calendar.
DISCLAIMER
- Regulatory filing dates are changed frequently by the concerned authorities
- The Reader / User should must do their own due diligence before relying on this data
| S. No. | Particular | Compliance Description | Frequency | Filing Dates |
|---|---|---|---|---|
| Taxes Consolidation Act (https://www.revenue.ie/en/home.aspx) | ||||
| 1 | Form CTI,Form 46G | Annual Filing of Return for Accounting Period Ending on or Before 21st of the Month | Yearly | On or Before 21st December Every Year |
| 2 | Form CTI,Form 46G | Annual Filing of Return for Accounting Period Ending After 21st of the Month | Yearly | On or Before 23rd December Every Year |
| 3 | Form | Annual Filing of Country by Country Report by Ultimate Parent Entity | Yearly | Not Later than the 31st March of Every Year |
| 4 | Form | Annual Notification Regarding Country by Country Report | Yearly | Not Later than the 31st March of Every Year |
| 5 | Form | Annual Filing of Country by Country Report by Domestic Constituent Entity | Yearly | Not Later than the 31st March of Every Year |
| 6 | Form | Annual Return by Reportable Platform Operator | Yearly | By 31st January of the Year Immediately after the Reportable Period |
| 7 | Form | Online Payment of Preliminary Tax by Small Companies | Yearly | 28th February of Every Year |
| 8 | Form | Online Payment of Preliminary Tax by Large Companies | Half -Yearly | 23rd September of Every Year, 23rd February of Every Year |
| 9 | Form | Manual Payment of Preliminary Tax by Large Companies | Half -Yearly | 21st September of Every Year, 28th February of Every Year |
| 10 | Form | Payment of Income Tax When Preliminary Tax is Unpaid | Yearly | 31st October of the Tax Year |
| 11 | Form | Annual Return by Reportable Platform Operator | Yearly | By 31st January of the Year Immediately after the Reportable Period |
| 12 | Form | Payment of Tax on Supply of Goods and Services, Intra-Community Acquisition of Goods and Importation of Goods | Monthly | On the 15th day of the Following Month |
| VALUE-ADDED TAX (https://www.revenue.ie/en/home.aspx) | ||||
| 13 | Form-VAT3 | Monthly Filing of VAT Return | Monthly | Within 9 days Immediately after the 10th day of the Month Immediately Following an Accounting Period Which is Monthly (19th day of Every Month) |
| 14 | Form-VAT3 | Bi-Monthly Filing of VAT Return | Bi-Monthly | Within 9 days Immediately after the 10th day of the Month Immediately Following an Accounting Period (19th day of Every Bi-Month) |
| 15 | Form-VAT3 | Four Monthly Filing of VAT Return | Triannual | Within 9 days Immediately after the 10th day of the Month Immediately Following an Accounting Period Which is Four Monthly (19th April, 19th August, 19th December) |
| 16 | Form-VAT | Six Monthly Filing of VAT Return | Half-Yearly | Within 9 days Immediately after the 10th day of the Month Immediately Following an Accounting Period Which is six Monthly (19th April, 19th October) |
| 17 | Form-VAT3 | Annual Filing of VAT Return by Direct Debit | Yearly | Within 9 days Immediately after the 10th day of the Month Immediately Following an Accounting Period Which is Annually(19th April Every Year) |
| 18 | Form-VAT3 | Electronic Monthly Filing of VAT Return by 23rd of Every Month | Monthly | Within 13 days Immediately after the 10th day of the Month Immediately Following an Accounting Period Which is Monthly (23rd of Every Month) |
| 19 | Form-VAT3 | Electronic Bi-Monthly Filing of VAT Return | Bi-Monthly | Within 13 days Immediately after the 10th day of the Month Immediately Following an Accounting Period (23rd of Every Bi- Month) |
| 20 | Form-VAT3 | Electronic Four Monthly Filing of VAT Return | Triannual | Within 13 days Immediately after the 10th day of the Fourth Month Immediately Following an Accounting Period Which is Four Monthly (23rd April, 23rd August, 23rd December) |
| 21 | Form-VAT3 | Annual Filing of VAT Return by Direct Debit | Half-Yearly | Within 9 days Immediately after the 10th day of the Month Immediately Following an Accounting Period Which is Annually(19th April Every Year) |
Disclaimer
The information provided in this article is intended for general informational purposes only and should not be construed as legal advice. The content of this article is not intended to create and receipt of it does not constitute any relationship. Readers should not act upon this information without seeking professional legal counsel.
