A large company for corporation tax purposes is a company with a corporation tax liability of more than €200,000 in the preceding year.
1. Choice of 45% of current year liability or 50% of previous year liability due in sixth month of accounting period (but no later than the 21st day of that month);
2. Payment bringing total preliminary tax up to a minimum of 90% of current year liability due one month before year end (but no later than the 21st day of that month);
3. Balance of tax to be paid on date the Corporation Tax Return is due.
Due within nine months after year end but not later that 21st day
Where tax payments and filings of returns are completed through ROS deadlines are extended to the 23rd of each month.
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