Taxes Consolidation Act 1997 section 111AAS

Date for payment

Section 111AAS sets out the due date for payment of GloBE tax to the Revenue Commissioners.

  • GloBE tax for a fiscal year must be paid on or before the specified return date for that fiscal year.
  • The specified return date is generally 15 months after the end of the fiscal year.
  • For a transition year, the deadline extends to 18 months after the end of the fiscal year.
  • Where the specified return date would otherwise fall before 30 June 2026, the payment deadline is 30 June 2026.

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