Q2 tax and Social Insurance returns due
Your Distribution Reporter, STI and Social Insurance returns for the Quarter ended 30 June 2023 need to be completed by 15 July 2023 and the relevant tax remitted to the Income Tax office.
Distributions that need to be reported include actual distributions or dividends that the company has made to shareholders but also loans to participators (typically shareholders). No deductions need to be made in respect of distributions made wholly from income that arose before 1 January 2008.