{"id":1722,"date":"2020-04-03T17:40:49","date_gmt":"2020-04-03T17:40:49","guid":{"rendered":"https:\/\/prathamconsult.com\/ie\/?page_id=1722"},"modified":"2025-04-18T13:40:45","modified_gmt":"2025-04-18T13:40:45","slug":"what-if-there-is-delay-or-non-filing","status":"publish","type":"page","link":"https:\/\/prathamconsult.com\/ie\/what-if-there-is-delay-or-non-filing\/","title":{"rendered":"What if there is delay or non-filing?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"1722\" class=\"elementor elementor-1722\">\n\t\t\t\t\t\t<div class=\"elementor-inner\">\n\t\t\t\t<div class=\"elementor-section-wrap\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6efa445e elementor-section-height-min-height elementor-section-content-middle elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"6efa445e\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2c0f99c4\" data-id=\"2c0f99c4\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-09ca53b elementor-reverse-mobile elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"09ca53b\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-1630c58\" data-id=\"1630c58\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-623356f elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"623356f\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInDown&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Related Topics<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5955085 elementor-widget elementor-widget-text-editor\" data-id=\"5955085\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p>You may also need to know these:<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b1c14d1 elementor-widget elementor-widget-eael-creative-button\" data-id=\"b1c14d1\" data-element_type=\"widget\" data-widget_type=\"eael-creative-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"eael-creative-button-wrapper\">\n\n            <a class=\"eael-creative-button eael-creative-button--ujarak\" href=\"https:\/\/prathamconsult.com\/ie\/introduction\/\" data-text=\"\">\n\n\t    \n                <div class=\"creative-button-inner\">\n\n                    \n                    <span class=\"cretive-button-text\">Introduction<\/span>\n\n                                    <\/div>\n\t                        <\/a>\n        <\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0c603dc elementor-widget elementor-widget-eael-creative-button\" data-id=\"0c603dc\" data-element_type=\"widget\" data-widget_type=\"eael-creative-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"eael-creative-button-wrapper\">\n\n            <a class=\"eael-creative-button eael-creative-button--ujarak\" href=\"https:\/\/prathamconsult.com\/ie\/what-is-xbrl\/\" data-text=\"\">\n\n\t    \n                <div class=\"creative-button-inner\">\n\n                    \n                    <span class=\"cretive-button-text\">What is XBRL?<\/span>\n\n                                    <\/div>\n\t                        <\/a>\n        <\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fb39688 elementor-widget elementor-widget-eael-creative-button\" data-id=\"fb39688\" data-element_type=\"widget\" data-widget_type=\"eael-creative-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"eael-creative-button-wrapper\">\n\n            <a class=\"eael-creative-button eael-creative-button--ujarak\" href=\"https:\/\/prathamconsult.com\/ie\/why-xbrl-is-required\/\" data-text=\"\">\n\n\t    \n                <div class=\"creative-button-inner\">\n\n                    \n                    <span class=\"cretive-button-text\">Why XBRL is required?<\/span>\n\n                                    <\/div>\n\t                        <\/a>\n        <\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f5c37c0 elementor-widget elementor-widget-eael-creative-button\" data-id=\"f5c37c0\" data-element_type=\"widget\" data-widget_type=\"eael-creative-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"eael-creative-button-wrapper\">\n\n            <a class=\"eael-creative-button eael-creative-button--ujarak\" href=\"https:\/\/prathamconsult.com\/ie\/who-need-to-file-in-xbrl\/\" data-text=\"\">\n\n\t    \n                <div class=\"creative-button-inner\">\n\n                    \n                    <span class=\"cretive-button-text\">Who need to file in XBRL?<\/span>\n\n                                    <\/div>\n\t                        <\/a>\n        <\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0de3da0 elementor-widget elementor-widget-eael-creative-button\" data-id=\"0de3da0\" data-element_type=\"widget\" data-widget_type=\"eael-creative-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"eael-creative-button-wrapper\">\n\n            <a class=\"eael-creative-button eael-creative-button--ujarak\" href=\"https:\/\/prathamconsult.com\/ie\/what-is-required-to-be-filed\/\" data-text=\"\">\n\n\t    \n                <div class=\"creative-button-inner\">\n\n                    \n                    <span class=\"cretive-button-text\">What is required to be filed?<\/span>\n\n                                    <\/div>\n\t                        <\/a>\n        <\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dcee7e4 elementor-widget elementor-widget-eael-creative-button\" data-id=\"dcee7e4\" data-element_type=\"widget\" data-widget_type=\"eael-creative-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"eael-creative-button-wrapper\">\n\n            <a class=\"eael-creative-button eael-creative-button--ujarak\" href=\"https:\/\/prathamconsult.com\/ie\/when-you-need-to-file\/\" data-text=\"\">\n\n\t    \n                <div class=\"creative-button-inner\">\n\n                    \n                    <span class=\"cretive-button-text\">When you need to file?<\/span>\n\n                                    <\/div>\n\t                        <\/a>\n        <\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4f2a513 elementor-widget elementor-widget-eael-creative-button\" data-id=\"4f2a513\" data-element_type=\"widget\" data-widget_type=\"eael-creative-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"eael-creative-button-wrapper\">\n\n            <a class=\"eael-creative-button eael-creative-button--ujarak\" href=\"https:\/\/prathamconsult.com\/ie\/how-to-prepare-and-or-file\/\" data-text=\"\">\n\n\t    \n                <div class=\"creative-button-inner\">\n\n                    \n                    <span class=\"cretive-button-text\">How to prepare and\/or file?<\/span>\n\n                                    <\/div>\n\t                        <\/a>\n        <\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8ab8343 elementor-widget elementor-widget-eael-creative-button\" data-id=\"8ab8343\" data-element_type=\"widget\" data-widget_type=\"eael-creative-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"eael-creative-button-wrapper\">\n\n            <a class=\"eael-creative-button eael-creative-button--ujarak\" href=\"https:\/\/prathamconsult.com\/ie\/what-if-there-is-delay-or-non-filing\/\" data-text=\"\">\n\n\t    \n                <div class=\"creative-button-inner\">\n\n                    \n                    <span class=\"cretive-button-text\">What if delay or non-filing?<\/span>\n\n                                    <\/div>\n\t                        <\/a>\n        <\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6d0b375 elementor-widget elementor-widget-eael-creative-button\" data-id=\"6d0b375\" data-element_type=\"widget\" data-widget_type=\"eael-creative-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"eael-creative-button-wrapper\">\n\n            <a class=\"eael-creative-button eael-creative-button--ujarak\" href=\"https:\/\/prathamconsult.com\/ie\/xbrl-services\/\" data-text=\"\">\n\n\t    \n                <div class=\"creative-button-inner\">\n\n                    \n                    <span class=\"cretive-button-text\">Our XBRL Services<\/span>\n\n                                    <\/div>\n\t                        <\/a>\n        <\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e54edc0 elementor-widget elementor-widget-eael-creative-button\" data-id=\"e54edc0\" data-element_type=\"widget\" data-widget_type=\"eael-creative-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"eael-creative-button-wrapper\">\n\n            <a class=\"eael-creative-button eael-creative-button--ujarak\" href=\"https:\/\/prathamconsult.com\/ie\/how-it-works\/\" data-text=\"\">\n\n\t    \n                <div class=\"creative-button-inner\">\n\n                    \n                    <span class=\"cretive-button-text\">How it Works?<\/span>\n\n                                    <\/div>\n\t                        <\/a>\n        <\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0e683b0 elementor-widget elementor-widget-eael-creative-button\" data-id=\"0e683b0\" data-element_type=\"widget\" data-widget_type=\"eael-creative-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"eael-creative-button-wrapper\">\n\n            <a class=\"eael-creative-button eael-creative-button--ujarak\" href=\"https:\/\/prathamconsult.com\/ie\/pricing\/\" data-text=\"\">\n\n\t    \n                <div class=\"creative-button-inner\">\n\n                    \n                    <span class=\"cretive-button-text\">XBRL Pricing<\/span>\n\n                                    <\/div>\n\t                        <\/a>\n        <\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4ad24b4 elementor-widget elementor-widget-text-editor\" data-id=\"4ad24b4\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<h4><span style=\"color: #000000;\">Request a call back<\/span><\/h4><p>Have any questions, submit this form.<\/p><p>\n<div class=\"wpcf7 no-js\" id=\"wpcf7-f1494-o1\" lang=\"en-US\" dir=\"ltr\">\n<div class=\"screen-reader-response\"><p role=\"status\" aria-live=\"polite\" aria-atomic=\"true\"><\/p> <ul><\/ul><\/div>\n<form action=\"\/ie\/wp-json\/wp\/v2\/pages\/1722#wpcf7-f1494-o1\" method=\"post\" class=\"wpcf7-form init\" aria-label=\"Contact form\" novalidate=\"novalidate\" data-status=\"init\">\n<div style=\"display: none;\">\n<input type=\"hidden\" name=\"_wpcf7\" value=\"1494\" \/>\n<input type=\"hidden\" name=\"_wpcf7_version\" value=\"5.7.4\" \/>\n<input type=\"hidden\" name=\"_wpcf7_locale\" value=\"en_US\" \/>\n<input type=\"hidden\" name=\"_wpcf7_unit_tag\" value=\"wpcf7-f1494-o1\" \/>\n<input type=\"hidden\" name=\"_wpcf7_container_post\" value=\"0\" \/>\n<input type=\"hidden\" name=\"_wpcf7_posted_data_hash\" value=\"\" \/>\n<\/div>\n<p><span class=\"wpcf7-form-control-wrap\" data-name=\"your-name\"><input size=\"40\" class=\"wpcf7-form-control wpcf7-text wpcf7-validates-as-required\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"Name *\" value=\"\" type=\"text\" name=\"your-name\" \/><\/span>\n<\/p>\n<p><span class=\"wpcf7-form-control-wrap\" data-name=\"your-email\"><input size=\"40\" class=\"wpcf7-form-control wpcf7-text wpcf7-email wpcf7-validates-as-required wpcf7-validates-as-email\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"Email *\" value=\"\" type=\"email\" name=\"your-email\" \/><\/span>\n<\/p>\n<p><span class=\"wpcf7-form-control-wrap\" data-name=\"phonetext-906\"><input size=\"40\" class=\"wpcf7-form-control wpcf7-text wpcf7-phonetext wpcf7-validates-as-required wpcf7-validates-as-phonetext\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"Mobile *\" value=\"\" type=\"text\" name=\"phonetext-906\" \/><input type=\"hidden\" name=\"phonetext-906-country-code\" class=\"wpcf7-phonetext-country-code\" \/><\/span><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"Message\"><input size=\"40\" class=\"wpcf7-form-control wpcf7-text\" aria-invalid=\"false\" placeholder=\"Message\" value=\"\" type=\"text\" name=\"Message\" \/><\/span>\n<\/p>\n<p><input class=\"wpcf7-form-control has-spinner wpcf7-submit\" type=\"submit\" value=\"SUBMIT\" \/>\n<\/p><div class=\"wpcf7-response-output\" aria-hidden=\"true\"><\/div>\n<\/form>\n<\/div>\n<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-39b416f elementor-widget elementor-widget-text-editor\" data-id=\"39b416f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<h4 style=\"text-align: left;\"><span style=\"color: #000000;\">Contact<\/span><\/h4>\n&nbsp;\n<p style=\"text-align: left;\"><i class=\"fa fa-phone\" style=\"font-size:14px;color:blue\"><\/i> &nbsp; <a href=\"tel:+919724551800\">+919724551800<\/a><\/p>\n<p style=\"text-align: left;\"><i class=\"fa fa-envelope\" style=\"font-size:14px;color:blue\"><\/i> &nbsp; <a href=\"mailto:info@prathamconsult.com\">info@prathamconsult.com<\/a><\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-ba6cff0\" data-id=\"ba6cff0\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-26eec28a elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"26eec28a\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInDown&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What if there is delay or non-filing?<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-adc6fac elementor-widget elementor-widget-text-editor\" data-id=\"adc6fac\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p><span style=\"color: #000000;\">The Irish corporation tax system operates on a self-assessment basis.\u00a0 Therefore, it is solely the responsibility of the company to calculate and pay its corporation tax liability within deadline.<\/span><\/p><p><span style=\"color: #000000;\">Any company liable to corporation tax must submit a CT1 Form which is a Tax Return containing details of profits, chargeable gains and other relevant information as outlined in Section 884 TCA 1997.<\/span><\/p><p><span style=\"color: #000000;\">This return must be filed within nine months of the end of the company\u2019s accounting period but no later than the 23rd day of the month if the Tax Return along with payment of the associated tax liability is filed via the Revenue Online Service.\u00a0 Otherwise, the Return must be filed within eight months and twenty one days of the company\u2019s year-end.<\/span><\/p><h6><span style=\"color: #000000;\"><u>Consequences of filing a late or incomplete\/incorrect CT Return<\/u><\/span><\/h6><p><span style=\"color: #000000;\">If a company files (a) an incomplete or (b) an incorrect or (c) a late CT1 Form the following surcharges will apply:<\/span><\/p><ul><li><span style=\"color: #000000;\">If filed less than two months late, a 5% surcharge (subject to maximum of \u20ac12,695) will be calculated on the company\u2019s CT liability for the accounting period in question.\u00a0 This surcharge will apply irrespective of whether the tax had been paid within deadline because this surcharge arises in relation to the late filing of the CT1 Form.<\/span><\/li><li><span style=\"color: #000000;\">If filed more than two months late, a 10% surcharge (subject to maximum of \u20ac63,485) will be levied on the company\u2019s tax liability for the period in question regardless of whether or not the tax had been paid on time.<\/span><\/li><\/ul><p><span style=\"color: #000000;\">Please be aware that the surcharge also includes any Income Tax due.<\/span><\/p><p><span style=\"color: #000000;\">In addition to the above surcharges, in circumstances where a company does not submit its return on time, the following restrictions on the use of certain allowances and reliefs will also apply:<\/span><\/p><ul><li><span style=\"color: #000000;\">If filed less than two months late, the reliefs and allowances will be restricted by 25%, subject to a maximum of \u20ac 31,740 in each case<\/span><\/li><li><span style=\"color: #000000;\">If filed later than two months, the reliefs and allowances are restricted by 50%, subject to a maximum of \u20ac 158,715 in each case.<\/span><\/li><\/ul><p><span style=\"color: #000000;\">For Group Relief to apply, both the surrendering and the claimant company must have submitted their Corporation Tax Returns within the deadline date.<\/span><\/p><p><span style=\"color: #000000;\">In situations where the Corporation Tax Return has been filed on time but the Local Property Tax (LPT) Return or relevant payment is outstanding at the CT filing date then a surcharge of 10% will be levied on the final liability.<\/span><\/p><p><span style=\"color: #000000;\">This surcharge will also be levied if an agreed payment arrangement for LPT has not been set up.<\/span><\/p><p><span style=\"color: #000000;\">If the company subsequently pays its LPT liability in full, bringing its tax affairs up to date, the amount of the surcharge will be capped at the amount of the LPT liability involved.<\/span><\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Related Topics You may also need to know these: Introduction What is XBRL? Why XBRL is required? Who need to [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":""},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>What if there is delay or non-filing? - Pratham Consultants Ireland<\/title>\n<meta name=\"description\" content=\"In case of delay in filing the financial statement, the following additional fees is applicable: Delay beyond the period provided under Section 137(1) of the Act \u2013 Due dates to file AOC 4 (within thirty days of the date of annual general meeting) - Additional fee payable - Rs. 100 per day.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/prathamconsult.com\/ie\/what-if-there-is-delay-or-non-filing\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"What if there is delay or non-filing? 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