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Home arrow Legal and Finance arrow Tax Diary
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Tax Diary PDF Print E-mail

 

End of following month

Payment of tax deducted from employees salary (PAYE)

30 April

Submission of personal returns for individuals not preparing accounts

Payment of premium tax for life insurance companies first instalment for the year

Submission by employers of the total payroll of the previous year (Form I.R.7)

30 June

Payment of special contribution for defence for the first six months of the year

1 August

Submission of provisional tax declaration and payment of first instalment of

provisional tax for the   year

Payment of previous year's final corporation tax under the selfassessment method

Payment of previous year's income tax based on the assessment raised by the

Commissioner of Income Tax

31 August

Payment of premium tax for life insurance companies second instalment for the year.

30 September

Payment of provisional tax - second instalment for the year

Payment of immovable property tax for the year

31 December

Submission of previous year's accounts and tax returns

Payment of provisional tax - third and last instalment for the year

Payment of second instalment of special contribution for defence for the last six months of the year

Payment of premium tax for life insurance companies third and last instalment for the year

 

Penalties

 

If the above mentioned deadlines are not adhered to, an annual interest of 9% as well as a penalty of 1-11% is chargeable depending on the circumstances.
 
                                                                  PriceWaterhouseCoopers

 
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