Do I need to file P30s if I have no employees or payroll?

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Hi there,
I just formed my company and do not have any employees or Payroll at this time. I have registered my company for Corporate Tax with Revenue Ireland, and setup access to ROS online.
Do I still need to file P30s, even though I have no payroll or employees, and no revenue/profit to date (I am still in the start up phase).
Many thanks for your help!
Patrick

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