It is assumed that the Deputy is referring to the date for filing 2019 self-employed income tax returns (Form 11).
The statutory date for filing the 2019 Form 11 return, paying any outstanding balance for that year and paying preliminary tax for 2020 is 31 October 2020. This date was initially extended by Revenue to 12 November 2020 for taxpayers who both file and pay using the Revenue Online Service (ROS). Revenue further extended the filing date to 10 December 2020 to assist taxpayers and tax agents experiencing difficulties arising from COVID-19 related restrictions. Once taxpayers and tax agents file and pay by this extended date, no surcharges will apply.
While it is not possible to extend the date beyond 10 December 2020, Revenue has assured me that it will adopt a pragmatic approach in circumstances where a taxpayer or tax agent is unable to make the deadline. Where such difficulties arise, it is important that the taxpayer or tax agent contacts Revenue as early as possible so that alternative arrangements can be agreed.
The filing of Company Registration Office (CRO) returns is a matter for the Department of Business, Enterprise and Innovation.