31 October 2009
| Under the Revenue’s Code of Practice for Revenue Audits certain time limits are outlined within which a taxpayer may amend a submitted return without penalties. According to these guidelines ‘self corrections’ for the income tax year 2007 must be made by 31 October 2009 (or arguably 17 November 2009 if the extended ROS pay and file deadline was availed of). |
31 October 2009 | Due date for payment of preliminary income tax (inclusive of the Income Levy) for the tax year 2009 (assuming the ROS pay and file 16 November 2009 extension is not availed of). |
31 October 2009 | 31 October 2009 is also the due date for payment of any balance of tax for the year of assessment 2008, assuming adequate preliminary tax was paid for 2008.
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31 October 2009 | This is the due date by which self-assessed income tax and capital gains tax returns must be made for the year of assessment 2008. (See 16 November 2009 ROS pay and file deadline extension.) |
| 31 October 2009 | Latest date for making contributions to PRSA’s, AVC’s or RAC’s for the tax year 2008
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| 16 November 2009 | An extension of the pay and file date of 31 October 2009 to Monday, 16 November 2009 may be availed of if taxpayers submit their payment and file their return through Revenue Online Services (ROS). The extension applies to • Preliminary tax for 2009,
• Income tax balance for 2008.
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| 15 December 2009 | Capital Gains Tax due in respect of any gains arising on any disposals in the period 1 January 2009 to 30 November 2009 must be paid on or before 15 December 2009. |
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