As we approach the busy season for corporation tax compliance, it is timely to look at the key considerations for the 2022 compliance cycle. The majority of Irish companies have a 31 December year-end, which results in a corporation tax filing deadline of 23 September. As it falls on a Saturday this year, there will be a push to get everything filed by Friday, 22 September. With the last two years having been dominated by the Covid-19 pandemic and its impacts, there should be more of a semblance of normality to the 2022 cycle.
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