Daily Tax Report ®

Ireland Tax Agency Updates Guidance on Payment of Preliminary Corporation Tax

Nov. 5, 2019, 6:47 PM

The Irish Revenue Commissioners Nov. 1 posted online updated guidance on the preliminary corporate tax payment procedures. The updated guidance clarifies: 1) the due dates for payment of the preliminary tax for large and small companies; and 2) that there is no preliminary tax liability in cases where the liability for the current accounting period is zero. [Ireland, Revenue Commissioners, 11/01/19]

View Tax and Duty Manual Part 41A-07-02. View Revenue eBrief No. 191/19.

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