10 July 2023:
- VAT submission for Category C for months March to May.
15 July 2023:
- VIES reporting June.
31 July 2023:
- TD 1: Electronic submission of the 2022 personal tax return by individuals and payment of the income tax liability. Extended deadline: 2 October 2023
- TD 6: Companies – Submission of the 2023 provisional tax return and payment of the first instalment of provisional tax (through tax portal under payment codes 200).
- TD 5: Self-employed individuals – Submission of the 2023 provisional tax return and payment of the first instalment of provisional tax (through tax portal under payment codes 200 and 213).
End of each month:
- 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. [Note: 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.
For any assistance, please feel free to contact us.
