Important Tax Deadlines in January 2024 for Filings and Payments

Written by Antigoni Hadjiargyrou
Tax
8 January, 2024

Please be informed about the upcoming deadlines for filings/payments, which are approaching, for the month of January 2024.

15 January 2024 (revised)

  • VAT category C 9-11

15 January 2024

  • VIES reporting December 2023.

31 January 2024:

  • TD 602: Payment of SDC (and GHS contributions if payment is made to a Cyprus tax resident individual) withheld on interest paid in the previous month to Cyprus tax residents.
  • TD 603: Payment of SDC (and GHS contributions if payment is made to a Cyprus tax resident individual) withheld on dividends paid in the previous month to Cyprus tax residents.
  • TD 614:  Payment of SDC (and GHS contributions if payment is made to a Cyprus tax resident individual) withheld on rent paid in the previous month to Cyprus tax residents.
    Please note that if the tenant is a Cyprus Company/Partnership/Governmental Org./Local Authority, then there is an obligation for the tenant to withhold the SDC payable and pay the tax accordingly, to the Tax Department.
  • TD 61: Payment of PAYE deducted from employees’ salaries for the previous month.
  • Payment of social insurance and GHS on payroll of previous month
  • TD 623: Submission of declaration of deemed dividend distribution for the year ended 31 December 2021 and payment of the SDC/GHS on dividends, whether applicable

We are available for any additional inquiries or clarifications you may require.

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