25
Apr
Summary of Information Table (SIT)
The SIT is a form which must be submitted to the Tax Department on an annual basis and reflects…
read moreApril 2024
25
Apr
Transfer Pricing FAQs
Effective from the tax year 2022 onwards, Cyprus taxpayers are obliged to prepare Transfer Pricing Studies for transactions exceeding…
read moreApril 2021
07
Apr
DAC6 in Cyprus
On 18 March 2021 the Cyprus Parliament voted into law the relevant Directive known as “DAC6”.
The Directive is intended…
January 2020
19
Jan
Deemed Dividend Distribution as at 31 December 2019
The Deemed Dividend Distribution provisions apply to the profits of Cypriot tax resident companies that are attributable directly to…
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19
Jan
New administrative penalties for late filings to the Registrar of Companies
The Registrar of Companies , with effect from 18 December 2019 will impose administrative penalties on certain filings submitted…
read moreJuly 2017
24
Jul
Due dates for interest, additional taxes and penalties
Employees
Due date for submission of income tax return: 30/04 of the following year
Due date for submission of income tax…
05
Jul
Update on the law regulating the settlement of overdue taxes
The law regulating the settlement of overdue taxes is applicable from 3 July 2017.
The overdue taxes which are covered…
February 2017
15
Feb
New law regarding the settlement of overdue taxes
As from 3 February 2017, taxpayers are able to settle their overdue taxes in equal instalments as follows:
54 instalments…
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