Please be informed about the upcoming deadlines for filings/payments, which are approaching, for the months of October and November 2023.
16 October 2023 (revised)
- VAT category C 6-8
16 October 2023 (revised)
- VIES reporting September.
31 October 2023:
- TD1: Extended deadline for the filing of the Individual Income Tax Return for the year 2022, along with the payment of any outstanding taxes or contributions as indicated in the return.
- 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
We are available for any additional inquiries or clarifications you may require.
