10 April 2023
- Vat category C 12-2. Extended deadline 26 April 2023
15 April 2023
- Vies reporting for March. Extended deadline 26 April 2023
30 April 2023:
- TD 11: Payment of tax withheld on payments made to non-Cyprus tax residents during the previous month.
- TD 61: Payment of PAYE deducted from employees’ salaries for the previous month.
- TD 602: Payment of Special Defence Contributions (SDC) and General Health System (GHS) contributions (if payment is made to a Cyprus tax resident individuals) withheld on interest paid during March 2023.
- TD 603: Payment of Special Defence Contributions (SDC) and General Health System (GHS) contributions (if payment is made to a Cyprus tax resident individuals) withheld on dividends paid during March 2023.
- TD 614: Payment of Special Defence Contributions (SDC) and General Health System (GHS) contributions (if payment is made to a Cyprus tax resident individuals) withheld on rent paid during March 2023. [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 199: Payment of the first instalment of the premium tax for insurance companies (life business) for 2023.
- Payment of social insurance and GHS on payroll of previous month
We remain at your disposal in case you have any questions or need more information.
