1 August 2023:
- Payment of the 2022 tax balance through self-assessment by individuals preparing audited financial statements and companies (through tax portal under payment code 300).
10 August 2023:
- VAT Category A 4-6
- Payment of social insurance for self-employed April-June
15 August 2023:
- VIES reporting July.
31 August 2023:
- TD199: Payment of the second instalment of the premium tax for insurance companies (life) for 2023
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. (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 remain at your disposal for further clarifications.
