Persons charged with deducting DWT must make a return to the Collector General for any month in which they make or are treated as making any relevant distributions. The Dividend Withholding Tax required to be included in the return is due at the same time as the return i.e. within 14 days of the end of the month in which the distribution was made.
- Schedule 2A to Taxes Consolidation Act, 1997
Further Information from:
Office of the Revenue Commissioners,
Telephone: 353 6763400
Fax: 353 6733822