1 | LPT (Local Property Tax) Commencement of phased payments |
12 | LPT Deadline for paying in full, in one single payment or confirming that payment will be made in full by Single Debit Authority |
14 | PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT): Monthly return and payment for December 2022 (payment date is extended to 23rd for ROS users who file and pay online). Quarterly payment for October - December 2022 (23rd for ROS users who file and pay online). |
14 | Dividend Withholding Tax (DWT): Return and payment of DWT for December 2022 |
14 | Professional Services Withholding Tax (PSWT): F30 monthly return and payment for December 2022 |
15 | LPT Commencement of monthly direct debit payments |
19 | VAT (Value-Added Tax) Monthly VAT 3 return and payment (if due) for the period December together with a Return of Trading Details where the VAT accounting period ends in December |
19 | VAT Bi-Monthly VAT 3 return and payment (if due) for period November - December 2022 together with the Return of Trading Details where the VAT accounting period ends between 1 November and 31 December |
19 | VAT Bi-Annual VAT 3 return and payment (if due) for period July - December 2022 together with the Return of Trading Details where the VAT accounting period ends between 1 July and 31 December |
19 | VAT 4 Monthly VAT 3 return and payment (if due) for period September - December 2022 together with the Return of Trading Details where the VAT accounting period ends between 1 September and 31 December |
19 | VAT Annual VAT 3 return and payment (if due) for the period January - December together with a Return of Trading Details where the VAT accounting period ends in December |
*1-23 | Corporation Tax PT for APs ending between 1-28 February 2023 |
*1-23 | Corporation Tax Returns for APs ending between 1-30 April 2022 |
*1-23 | Corporation Tax Pay Balance due on APs ending between 1-30 April 2022 |
23 | Relevant Contracts Tax (RCT): RCT monthly return and payment for December 2022 |
23 | RCT: RCT quarterly return and payment (if due) for period October - December 2022 |
1-31 | Corporation Tax Returns of Third Party Information for APs ending between 1-30 April 2022 |
31 | Capital Gains Tax Payment due on gains arising between 1 December 2022 to 31 December 2022 inclusive |
31 | VAT OSS VAT return and payment (if due) for the period October – December 2022 |
31 | VAT: IOSS Monthly Return and payment due for period Dec 2022 |