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Updated on 23 September 2017 by Accountant

Pay and file deadline for Self-employed’s Income tax (for the year 2016) is 31st October 2017.

If you file your tax return and pay tax online (through ROS – Revenue Online System), the deadline is extended till 14th November 2017.

You need to do both steps to get extended deadline (14th November), file and pay.

What you need to do:

  1. File you Income tax return 2016,
  2. Pay Income tax balance due for 2016,
  3. Pay Preliminary tax for 2017 (the same amount as it is your income tax for 2016).

 

If you have any problems with ROS system, you can contact ROS Helpdesk at 1890 201 106 (+353 1702 3021), email roshelp@revenue.ie or through MyEnquiries: Submit an enquiry selecting the headings: “Other than the above” -> “Revenue Online Service (ROS) Technical Support”.

Payments and Refunds

The Revenue will no longer issue cheques refunds of Income Tax for mandatory e-filers. If you are in a tax refund position, you will need to ensure that your bank account details are recorded on ROS and are up to date. Please login to ROS and on the My Services page go to Manage Bank Accounts and select Manage EFT in the Refunds section.

You can make payment of your income/preliminary tax by ROS Debit Instructions (RDIs), Laser Card, Debit Card, Credit Card or Online Banking.

If you do not have an active ROS digital certificate and an Agent is submitting a return on your behalf, you can now make an online payment for Income Tax through myAccount. You can register for myAccount on the Revenue website.

If you need assistance with making payments on ROS, you can contact ROS Payment Support Unit at 1890 226 336 (+353 1702 3052), email rospayments@revenue.ie or through MyEnquiries: Submit an enquiry selecting the headings: “Other than the above” -> ” Revenue Online Service (ROS) Payments”.

I recommend you to pay and file your tax return before October 2016 deadline. The more close to the deadline the heavier traffic will be in ROS system and ROS might not work as you would expect. System can be slowly or in worst can be down and you wouldn’t be able to file and pay your tax return on time.

Surcharge

If you file your Income tax return late, a surcharge will be added on to your tax due, as follows:
• if you missed the deadline of 31/10/2017 (or 10/11/2017 for ROS customers) and you file your tax return before 31st December 2017, there is extra penalty of 5% of the tax due (maximum of €12,695), for example if your final tax bill is €800, a surcharge of €40 (800 x 0.05) is added to the bill with total to pay €840.
• if you file your tax return after 31st December 2017, there is extra penalty of 10% of the tax due (maximum of €63,485), for example if your final tax bill is €800, a surcharge of €80 (800 x 0.10) is added to the bill with total to pay €880.

Revenue Guide to Completing 2016 Pay and File Tax Returns

Source: www.Revenue.ie, Revenue eBrief No. 38/17.