10 June 2023
- Vat category B 2-4.
15 June 2023
- Vies reporting May.
30 June 2023
- Payment of SDC (and GHS contributions if payment is made to a Cyprus tax resident individual) on rents, dividends or interest earned from sources outside the republic for the first 6 months of 2023. (Through tax portal under payment codes 604, 612, 613).
- Annual Levy payment – flat annual fee of three hundred and fifty Euros (€350) to the Registrar of Companies
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.
We remain at your disposal for any assistance or clarifications you may need.
