KEY DATES FOR OCTOBER 2010:
P30 monthly return and payment for September 2010
RCT30 monthly return and payment for September 2010
Corporation tax preliminary payment for accounting periods ending between 1 – 30 November 2010
Corporation tax returns for accounting periods ending between 1 – 30 November 2009
Corporation tax returns for accounting periods ending between 1 – 31 January 2010
Corporation tax balancing payment due for accounting payments ending between 1 – 31 January 2010
Income tax preliminary payment for 2010
Income tax balancing payment for 2009 liability
The Personal Finance Section of The Sunday Business Post provides timely advice on how to avoid getting into trouble with the taxman and how to survive a dreaded audit.
The OECD Committee on Fiscal Affairs invites public comments on draft changes to the Commentary on Article 17 of the OECD Model Tax Convention, which deals with cross-border income derived from the activities of entertainers and sportsmen.
DIRT deducted at the standard rate of tax by Irish financial institutions satisfies the individual’s full liability to income tax on the interest income but this income must be disclosed in the individual’s return. The health levy of 2%/2.5% is also payable on interest income. The Income Levy does not apply to EU sourced deposit interest
There is an interesting thread on Politics.ie on Irelands Corporation Tax rates and the impact on Multi National Companies operating in Ireland. The original source for the discussion came from an article by Arthur Beesley in the Irish Times which has also generated its fair share of comments.